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12000-12002 Process and Procedures: General Information

12000. INTRODUCTION
There are a number of statutes dealing with the retention and the destruction of public documents and records, ranging from general to specific application. The statutes referenced herein pertain to those documents and records concerning the office of the tax collector.

Some statutes may require the approval of the board of supervisors before any records may be destroyed. If the time period affecting the destruction of a particular record is not known, the tax collector should consult with county counsel.

12001. SECURED TAX ROLLS
Tax rolls (duplicates of the assessment rolls) provide dates, tax-rate area, parcel number, land valuation, value of improvements, exemptions, total net assessment, name and address of assessee, total tax due, due dates for each installment, and when paid. Before tax rolls became common, taxes due were indicated on the assessment rolls. Property tax rolls are a source of information on tax rates, land values, and property ownership.

Secured tax rolls should be maintained in chronological order by year and then numerically, by parcel number. General indexes should be maintained chronologically and then alphabetically, by name of assessee.

12002. UNSECURED TAX ROLLS
Unsecured tax rolls provide a record of names and addresses, tax-rate area, date, value of personal property and improvements, property description, exemptions, net total assessment, total taxes due, and special assessments. Unsecured tax rolls are a source of information on tax rates on personal property as well as a summary of possessions of residents.

Unsecured tax rolls should be maintained in chronological order by year and then alphabetically, or by account number, by name of assessee. General indexes should be maintained chronologically and then alphabetically, by name of assessee.