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12100-12103 Process and Procedures: Authority for Destruction

 

12100. CONDITIONS FOR DESTRUCTION
The county officer having custody of non-judicial public records, documents, instruments, books, and papers may cause to be destroyed any or all of the records, documents, instruments, books, and papers if all of the following conditions exist.

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

NOTE: The conditions set forth in (2) and (3) on the next page 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. 

2) The county officer who destroys any record, document, instrument, book, or paper shall maintain for the use of the public: a photographic or microphotographic film; electronic recorded video production; a record contained in the county's electronic data processing system; a record recorded on optical disk; a record recorded by any other medium that does not permit additions, deletions, or changes to the original document; or another duplicate of the record, document, instrument, book or paper destroyed.

3) The record, paper, or document is: photographed, microphotographed, reproduced by electronically recorded video images on magnetic surfaces; recorded in the electronic data-processing system; recorded on optical disk; reproduced on film; or reproduced on any other medium that does not permit additions, deletions, or changes to the original document. The reproduction must be in compliance with the minimum standards or guidelines, or both, of the American National Standards Institute or the Association for Information and Image Management for recording of permanent records or nonpermanent records, whichever applies.

Every reproduction shall be deemed to be an original record, and a transcript, exemplification, or certified copy of any reproduction shall be deemed to be a transcript, exemplification, or certified copy of the original.

Destruction of the original records, papers, or documents is not authorized when the method of reproduction is reproduction of electronically recorded video images on magnetic surfaces, unless a duplicate videotape of the images is separately maintained. A duplicate copy of a record contained in the electronic data-processing system, on optical disk, or on any other medium that does not permit additions, deletions, or changes to the original document shall also be separately maintained (Gov. Code 26205.1) and M-1034.

12101. DESTRUCTION OF SECURED AND SUPPLEMENTAL ROLLS
Any delinquent tax roll more than 12 years old and the original secured roll on which it is based, containing the information set forth in the abstract list, may be destroyed by the county officer or officers in possession of the rolls if:

1) The destruction, in all cases, has first been approved by order of the board of supervisors of the county;

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

3) A certified, permanent record on a substitute medium has been prepared in accordance with Government Code section 26205 and the substitute medium will be retained for at least 12 years from the date of the creation of the original document. The substitute medium may also be destroyed following the expiration of the 12-year retention period (Rev. & Tax. Code §4377). 

Upon destruction, any delinquencies not appearing in the abstract are conclusively presumed to be redeemed. The tax collector should cancel any tax default or notice of power to sell resulting from such delinquencies unless there is, of record, a tax deed issued by the tax collector to a purchaser of the property at a sale by public auction, sealed bid, or agreement (Rev. & Tax. Code §4378).

The abstract list prepared under Revenue and Taxation Code section 4373, or any photographic record thereof, shall be retained by the tax collector for at least two years after the time the lien has been removed.

The liens are removed by cancellation, redemption, or sale by public auction, sealed bid, or agreement (Rev. & Tax. Code §4377); M-4120 and M-4401.

If the abstract is also used as a redemption certificate, it may be destroyed 12 years after its preparation if a certified, permanent record on a substitute medium has been prepared in accordance with Government Code section 26205.

12102. DESTRUCTION OF UNSECURED ROLL
Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if:

1) The destruction, in all cases, has first been approved by order of the board of supervisors;

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

3) A settled, permanent record on a substitute medium has been prepared in accordance with Government Code section 26205 and the substitute medium will be retained for at least five years from the date of the creation of the original document.

The substitute medium may also be destroyed following the expiration of the five-year retention period (Rev. & Tax. Code §2928) and M-2030.

12103. DESTRUCTION OF REDEMPTION CERTIFICATES
Any redemption certificate may be destroyed by the county tax collector if:

1) The destruction has been approved by order of the board of supervisors of the county; and

2) A certified, permanent record on a substitute medium has been prepared in accordance with Government Code section 26205 and the substitute medium will be retained for at least 12 years from the date of creation of the original document.

The substitute medium may also be destroyed following the expiration of the 12-year retention period (Rev. & Tax. Code §4107); M-4405 and M-5800.