Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 4000 Abstract of Secured Roll 4000-4001 General Overview: General Information

4000-4001 General Overview: General Information

4000. HISTORICAL BACKGROUND
The secured roll abstract system arose from the need to have a separate, easily updated record of delinquent taxes. Until 1949, the law required counties to keep "delinquent lists." Delinquent assessment rolls for each year made redemption calculations cumbersome, and the permanently retained delinquent rolls required considerably more active file space than did their essence on summarized delinquent list abstracts. By 1970, all counties used some form of abstract to consolidate records of delinquent accounts. Now a number of counties retain these records in a computer system and no longer print their abstract on paper.

In 1955, statutes were enacted permitting destruction of inactive delinquent rolls more than 12 years old, if the county auditor first certifies the abstract list as correct and complete.

4001. DEFINITION
An abstract system consolidates into a single record or file pertinent information relating to all secured properties having delinquent assessments or taxes due. An abstract provides fiscal accountability and gives an official history and record of each delinquent parcel and the tax liens against it, and of the tax collector's Notice of Power to Sell recorded against it. The abstract should be designed to track or follow each individual parcel having delinquent taxes. The abstract may be kept either in hard copy or by a machine-prepared method.