Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2012
Revenue and Taxation Code
Part 1. General Provisions
Chapter 1. Construction
109.6. Extended roll in electronic data processing records. With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract list may be retained in electronic data-processing equipment and no physical document need be prepared.
Notwithstanding any other provisions of this code, where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data-processing records.
The data shall be so stored that it can be made readily available to the public in an understandable form.
History.—Added by Stats. 1967, p. 1958, in effect November 8, 1967. Stats. 1972, p. 1390, in effect March 7, 1973, added "and abstract list" after "extended roll" in three places in the first and second paragraphs.