Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 4. Preparation of Abstract Lists

Section 4377

4377. Destruction of rolls. Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county officer or officers in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors of the county, (b) the 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 12 years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period.

The abstract list prepared under Section 4373, or any photographic record thereof, shall be retained by the tax collector for at least two years after the time the lien has been removed.

History.—Added by Stats. 1955, p. 2692, in effect September 7, 1955. Stats. 1967, p. 3191, in effect November 8, 1967, changed "twelve" to "12" in the first line, eliminated former subdivision (a) which was obsolete, and added the second paragraph. Stats. 1973, Ch. 152, p. 451, in effect January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence of the second paragraph. Stats. 1979, Ch. 242, in effect July 10, 1979, substituted "Section" for "Sections 4371 and", deleted "permanently", and added the balance of the first sentence of the second paragraph after "collector". Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "if" for "; except that" after "rolls", deleted "no original secured roll for the year 1912 (fiscal year 1912–1913) shall be so destroyed," after "(a)", relettered former subdivision (b) as (a), substituted "the" for "such" after "(a)", deleted "shall" after "destruction", substituted "has first been" for "first be" after "cases,", deleted "and" after "county,", relettered former subdivision (c) as (b), substituted "has first" for "shall first have" after "abstract list", and added ", and (c) . . . original document" after "auditor" in the first sentence, and added the second sentence to the first paragraph; substituted "the" for "such" after "years after"and deleted "as" after "time" in second paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "more than 12 years old" after "Any delinquent tax roll" in the first sentence of the first paragraph.