Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2928

2928. Destruction of unsecured roll. Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls; if (a) the destruction has, in all cases, first been approved by order of the board of supervisors, (b) the delinquent roll or abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least five years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the five-year retention period.

History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961. Stats. 1990, Ch. 126, in effect June 11, 1990, deleted "more than five years old" after "unsecured roll", substituted "if" for "; except that" after "the rolls", substituted "the" for "such" after "(a)", deleted "shall" after "destruction", added "has" after ", cases,", substituted "been" for "be" after "first", substituted a comma for "of the county, and" after "supervisors", substituted "has" for "shall" after "list", deleted "have" after "first", and added ", and (c) a certified, permanent record . . . creation of the original document" after "county auditor" in the first sentence; and added the second sentence.