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1030-1034 General Overview: Destruction of Secured Rolls

1030. NOT ON MICROFILM
Delinquent rolls more than 12 years old and the secured rolls on which they are based may be destroyed (Rev. & Tax. Code §4377) and (M-4405).

1031. ON MICROFILM
Any delinquent tax roll more than two years old and any original secured roll on which it is based, containing the information set forth in the abstract, may be destroyed if:

1) A photographic record of the tax roll is made, one copy of which is permanently retained by the tax collector;

2) The abstract list has been certified as correct and complete by the county auditor; and

3) The board of supervisors approves the destruction of the roll.

Upon approval by the board, any delinquent tax roll may be destroyed if the abstract list is first certified as correct and complete by the county auditor, and if a certified, permanent record on a substitute media has been prepared in accordance with Government Code section 26205.

The substitute media must be retained for at least 12 years from the date of the creation of the original document. The substitute media may also be destroyed after the 12-year retention period has expired (Rev. & Tax. Code §4377).

Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Revenue and Taxation Code section 4377, any delinquencies not appearing in the abstract are conclusively presumed to have been redeemed, unless there appears of record a tax deed from the county to a purchaser for such property (Rev. & Tax. Code §4378).

1032. DUPLICATE COPIES
If the original or a permanent photographic reproduction of any record, paper, or document is in the files of any county officer, any duplicate copies of it may be disposed of or destroyed upon order of the board of supervisors (Gov. Code §26201).

1033. OTHER RECORDS
"Public records" include any writing containing information relating to the conduct of the public's business that is prepared, owned, used, or retained by any state or local agency, regardless of physical form or characteristics.

"Person" includes any natural person, corporation, partnership, firm, or association.

"Member of the public" means any person, except a member, agent, officer, or employee of a federal, state, or local agency acting within the scope of his/her membership, agency, office, or employment (Gov. Code §6252).

1034. NON-JUDICIAL PUBLIC RECORDS
Pursuant to Government Code section 26205.1, the county officer having custody of non-judicial public records, documents, instruments, books, and papers may cause destruction of any or all of them under the following conditions.

1) The board of supervisors has adopted a resolution authorizing the county officer to destroy such records, documents, instruments, books, and paper. The resolution may impose conditions in addition to those specified in law that the board of supervisors deems appropriate.

2) The officer maintains for public use a photographic or microphotographic film, electronically recorded video production, or other duplicate of such record, document, instrument, book, or paper destroyed.

NOTE: The provisions of this law do not apply to records prepared or received other than pursuant to a state statute or county charter or to records that are not expressly required by law to be filed and preserved.

For the purposes of this section, every reproduction is deemed an original record and a transcript, exemplification, or certified copy, as the case may be, of the original.