Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 2000 Unsecured Tax Collections 2030 General Overview: Destruction of Unsecured Records

2030 General Overview: Destruction of Unsecured Records

2030. GENERAL APPLICATION
Any original tax roll may be destroyed if:

1) A certified, permanent record has been made on a "substitute media" (see definition in Gov. Code §26205);

2) The substitute media will be kept for at least five years;

3) The auditor has certified the delinquent roll or abstract list as correct and complete; and

4) The board of supervisors has approved the destruction (Rev. & Tax. Code §2928).