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5800-5802 Retention of Records: General Information and Schedules

5800. DESTRUCTION OF CERTIFICATES
Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the county, and (b) 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 §4107).

However, since claims for refund, escape assessments, and other actions are on four, six, and eight-year statutes of limitations, retention of most records for at least four years is advisable. If a county ordinance requires retention of a record for a period longer than that required by state law, the county ordinance should be followed.

5801. ASSESSMENT ROLLS, ABSTRACTS
After an order is obtained from the board of supervisors, any assessment roll (secured or unsecured) or delinquent roll more than 12 years old may be destroyed. If the auditor has certified the delinquent abstract list based on any such roll, that roll may be destroyed after two years. A delinquent abstract list may be destroyed two years after the lien it represents has been removed. The board of supervisors may order the destruction of rolls more than two years old, if the abstract has been certified correct and complete by the auditor (Rev. & Tax. Code §4377). As a practical matter, the tax collector should consider microfilming any record scheduled for destruction.

As a guide in remedying base-year assessment and revenue allocation disputes in years to come, it is suggested the 1975-76 through 1979-80 extended assessment rolls be permanently retained.

5802. RETENTION OF OFFICIAL COUNTY RECORDS
Official county records must be retained for two years from the date of preparation or receipt. Destruction requires concurrence by four-fifths of the board of supervisors (Gov. Code §26202).

These records include:

1) Newspaper publications;

2) Records of deposits and settlements with the auditor;

3) Payment cancellations;

4) Notices that a parcel is subject to power to sell;

5) Descriptions and appraisals by the assessor furnished in connection with tax sales;

6) Approval of sale by the board of supervisors;

7) Authorizations from the State Controller for sale of tax-defaulted property pursuant to Chapter 8 of the Revenue and Taxation Code;

8) Objections to sale by taxing agencies;

9) Notices to parties of interest; and

10) Reports of tax sales.