Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 12000 Retention and Destruction of Records 12400-12403 Process and Procedures: Disclosure of Public Documents

12400-12403 Process and Procedures: Disclosure of Public Documents

12400. HISTORICAL INFORMATION
The Public Records Act, enacted in 1968 by the State Legislature, Government Code section 6250 et seq., was modeled after the Freedom of Information Act passed by Congress in 1967.

In passing the Public Records Act, the Legislature, mindful of the right of individuals to privacy, found and declared that access to information concerning the conduct of the people's business is a fundamental and necessary right of every person in the State of California. However, much confusion has surrounded the act since it went into effect, because state law must strike a balance between the public's right to information and an individual's right to privacy.

The Public Records Act is intended to provide full disclosure of public documents, records, and information to the public in order to make government more accountable to the people. The act declares that access to public information concerning the conduct of public business is a fundamental right of citizens (Gov. Code §6250). The general policy and laws therefore favor disclosure and, unless specific exemptions are noted in the statutes (Gov. Code §6254), the information is to be disclosed. The act applies to all forms of public records and to virtually every public agency. 

Public records include, by definition, any record retained in written form (i.e., handwritten, typed, printed, photographed, photocopied, microfilmed, microfiched, or computer-printed materials or records). The agency that is asked for records must respond within 10 days of the request and may charge a reasonable fee for the cost of providing the copies, documents, and/or information to the person or firm requesting it (Gov. Code §6257).

Disclosure of information can be withheld only if specifically exempted by law or if the facts of the case indicate that the "...public interest served by not making the record public clearly outweighs the public interest served by disclosure of the record." On this legal premise, it is difficult to withhold disclosure, since a judgment decision is seldom based upon "clear" and persuasive evidence that withholding the information is more beneficial to the public's interest than disclosure.

12401. DEFINITIONS
For the purpose of the Public Records Act, the following definitions apply.

1) "Local agency" includes: a county; city, whether general law or chartered; city and county; school district; municipal corporation; district; political subdivision or any board, commission or agency thereof; other local public agency; and nonprofit organizations of local governmental agencies and officials that are supported solely by public funds.

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

3) "Public records" includes 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. "Public records" in the custody of, or maintained by, the Governor's office means any writing prepared on or after January 6, 1975. 

4) "Writing" means handwriting, typewriting, printing, photostating, photography, transmitting by electronic mail or facsimile, and every other means of recording upon any tangible thing, any form of communication or representation, including letters, words, pictures, sounds, symbols, or a combination thereof, and any record thereby created, regardless of the manner in which the record has been stored.

5) "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 employer. 

Those documents that may be specifically withheld are:

1) Records relating to pending litigation;

2) Personnel, medical, or similar files that are considered confidential information;

3) Inter-agency communications;

4) Information received in confidence or subject to law enforcement investigation; i.e., a Social Security number; and

5) Information received in confidence from a taxpayer in connection with the collection of taxes, the disclosure of which would result in an unfair competitive advantage; i.e., transient occupancy tax reports, business license information, Social Security number, financial data, and taxpayer identification number.

12402. DISCLOSURE OF TAXPAYER INFORMATION
The following is a suggested policy statement for disclosure of taxpayer information.

The Tax Collector shall, within 10 days of a written request to disclose office record information not expressly exempt by statute from disclosure to the public, provide the following:

(1) Name, address, and telephone number of the person or persons having paid any tax (Braun v. City of Taft, 154 Cal. App. 3d - Names and telephone numbers, although personal, are seldom secret and are available through a city directory or telephone book); and

(2) All information on personal checks (except account numbers) used to pay property taxes.

All of the previous are subject to collection of the applicable fee prior to release of the information. If the tax collector has any doubt as to whether certain records should be disclosed, he/she should consult with county counsel.

If the public requires information beyond that which is readily available, the policy requires that the request be put in writing and be accompanied by the applicable fee. Also, this policy limits disclosure to only that information specifically requested. The office should not volunteer any information.

A copy of the State publication, Your Guide to Public Information, stock number 503-S, The California Public Records Act, may be purchased from:

Mail: Senate Publications/State Capitol Phone: (916) 327-2155

1020 N Street, Room B-53, Box 942849

Sacramento, CA 94249-0001

12403. RECORD RETENTION SCHEDULE
The years of retention enumerated in the following schedule are to serve as a guide only. Before pursuing the destruction of any records, the tax collector should consult with county counsel and submit a list of applicable documents to the board of supervisors to request a resolution authoring the destruction of the records. See sample draft resolutions in manual sections 12301,12302 and 12303.

Paper records and documents may be destroyed after they are transferred to an alternate medium. Generally the alternate medium may also be destroyed following the expiration of the 12-year retention period. (Please refer to the following table.) 

ALT. MEDIUM = Alternate Medium; i.e., microfilm, microfiche
GC = Government Code
RT = Revenue and Taxation Code