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12300-12303 Process and Procedures: Sample Authorizing Resolutions

12300. GENERAL INFORMATION
The tax collector may request that the board of supervisors authorize, by resolution, the destruction of certain records under certain conditions. Following in M-12301, M-12302 and M-12303 are sample resolutions, to be adapted to a county’s specific request.

12301. DRAFT RESOLUTION NO. 1

WHEREAS, Government Code section 26205 and section(s) ______________ of the Revenue and Taxation Code provide that the board of supervisors may, by resolution, authorize the destruction of certain records under certain conditions; and

WHEREAS, the tax collector has requested that the board of supervisors authorize the destruction of specified records;

NOW, THEREFORE, THE BOARD OF SUPERVISORS OF THE COUNTY OF ____________________ RESOLVES as follows:

A. Pursuant to the provisions of ____________ Code section(s) _____________, the tax collector is hereby authorized to destroy _____________________ records in his/her custody.

The above resolution was offered by Supervisor_____________, seconded by Supervisor ______________, and passed by the affirmative roll call votes of the members of the board of supervisors, as follows ________________________________________________.

The above resolution was adopted at a regular meeting of the board of supervisors of the County of ______________________, California, on this _______ day of ______________, 20 ___.

12302. DRAFT RESOLUTION NO. 2

WHEREAS, Government Code section 26205 and section(s) _________ of the Revenue and Taxation Code provide that the board of supervisors may, by resolution, authorize the destruction of certain records under certain conditions; and

WHEREAS, the tax collector has requested that the board of supervisors authorize the destruction of specified records;

NOW, THEREFORE, THE BOARD OF SUPERVISORS OF THE COUNTY OF __________________ RESOLVES as follows: 

A. Pursuant to the provisions of ___________ Code section(s) ____________, the tax collector is hereby authorized to destroy _______________________ records in his/her custody, subject to the following conditions.

1. If the record was prepared or received pursuant to state statute, or is expressly required by law to be filed and preserved, the tax collector shall make and maintain for the use of the public: a photographic or microphotographic film; an 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.

2. The device used to produce the record, paper or document on film, optical disk, or any other medium is one that accurately reproduces the original thereof in all details and does not permit additions, deletions, or changes to the original document images.

3. The tax collector retains a descriptive list of all records so destroyed and the date of such destruction.

The above resolution was offered by Supervisor ___________, seconded by Supervisor ____________, and passed by the affirmative roll call votes of the members of the board of supervisors, as follows: __________________________________________.

The above resolution was adopted at a regular meeting of the board of supervisors of the County of _________________, California, on this ______ day of _____________, 20 ___.

12303. DRAFT RESOLUTION NO. 3

WHEREAS, the tax collector may, by board resolution under Revenue and Taxation Code sections 2928, 4107, and 4377 and Government Code sections 26202 and 26205, authorize the destruction of certain records under certain conditions; and

WHEREAS, the tax collector has requested that the board of supervisors of the County of _______________ resolve that the tax collector is hereby authorized:

1. To destroy any records in his/her custody that are obsolete, are older than the retention periods required by law, or have been reproduced for permanent retention using authorized methods such as microfiche, microfilm or any other substrate medium; and

2. To keep a descriptive list of the records destroyed pursuant to this authorization, according to the requirements of the Government Code 

The above resolution was offered by Supervisor _________________, seconded by Supervisor ___________________, and passed by the affirmative roll call votes of the members of the board of supervisors, as follows: _____________________________________________________________.

The above resolution was adopted at a regular meeting of the board of supervisors of the County of ________________________, California, on this _________ day of _________________, 20 ____.