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4400-4405 Recurring Transactions: Abstract File Maintenance

4400. GENERAL INFORMATION
Once established in accordance with law, the abstract becomes the official permanent record of real property tax liens and constitutes prima facie evidence (Rev. & Tax. Code §4376). All entries must be made therein that otherwise would have been made on the delinquent roll (Rev. & Tax. Code §4374).

4401. RETENTION PERIOD
The abstract list or its photographic record must be retained by the tax collector for at least two years after redemption (Rev. & Tax. Code §4377).

If the abstract is also used as the 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.

4402. TRANSFER FROM ACTIVE TO INACTIVE FILE
All entries on the abstract sheet should be entered promptly. As soon as an account becomes inactive, the abstract should be transferred to the inactive file, in accordance with normal filing procedures.

4403. CROSS-REFERENCE
Adequate cross-referencing is needed to maintain an abstract properly. Cross-reference sheets should be systematically pulled and transferred to the inactive file when no longer required in the active file. Alternatively, they may be destroyed if not needed in the inactive file. It is good practice to retain any inactive file until all statutes of limitation that may affect the tax liens have expired.

4404. PARCEL NUMBER OR TAX-RATE AREA CHANGES
Arrangements should be made with the assessor and the auditor for systematic notification of changes in parcel numbers or tax-rate areas.

When tax-rate areas or school districts are joined or divided or have their boundaries changed, make the corresponding changes on the index and the abstract (including cross-references) within the file, as required.

4405. DESTRUCTION OF ROLLS
Any delinquent tax roll more than two years old and any original secured roll on which it is based, containing the information set forth in the abstract, may be destroyed if:

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

2) The destruction of the roll is approved by the board of supervisors; 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 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 redeemed. 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 delinquent tax abstract prepared in accordance with Revenue and Taxation Code section 4373, or any photographic record of it, may be destroyed two years after the date the lien was removed. The liens are removed by cancellation, redemption, or at a sale by public auction, sealed bid, or agreement.

If the abstract is also used as the 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.