Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 465

465. Destroying documents. (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which that document was obtained. Documents may be destroyed immediately upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.

(b) Affidavits claiming an exemption, for the first time, pursuant to Sections 254.5, 257, and 277 may be destroyed by the assessor as follows:

(1) Six years after the lien date of the tax year for which the exemption was last granted.

(2) Upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.

History.—Stats. 1966, p. 662 (First Extra Session), in effect October 6, 1966, substituted "seven years" for "four years." Stats. 1968, p. 1462, in effect November 13, 1968, added proviso allowing destruction after three years. Stats. 1998, Ch. 583 (SB 1103), in effect January 1, 1999, substituted "six" for "seven" after "taxpayers when", substituted "that" for "such" after "for which", deleted ", provided, however, that such" after "obtained"; and created the second sentence with the balance of the former first sentence after "obtained", substituted "the lien date if the" for "such lien date when such" after "elapsed since" and added ", microfiched, imaged, or otherwise preserved on a medium that provides access to the documents" after "microfilmed" therein. Stats. 2002, Ch. 214 (SB 2086), in effect January 1, 2003, designated the former first paragraph as subdivision (a); substituted "Except as provided in subdivision (b), the" for "The" before "assessor", deleted "containing information obtained from taxpayers" after "any document", substituted "tax year" for "taxes" after "date for the", and substituted "document" for "information" after "that" in the first sentence therein; substituted "Documents" for "Those documents" before "may be destroyed", and added "described in the preceding sentence," after "lien date" in the second sentence therein; and added subdivision (b). Stats. 2010, Ch. 185 (SB 1493), in effect January 1, 2011, substituted "immediately upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved" for "when three years have elapsed since the lien date described in the preceding sentence, if the documents have been microfilmed, microfiched, imaged, or otherwise preserved on a medium that provides access to the documents" after "be destroyed" in the second sentence of subdivision (a) and substituted the first sentence of paragraph (2) of subdivision (b) commencing with "Upon preservation . . . be retrieved" for the former first sentence which read: "Three years after the lien date described in paragraph (1) if the documents have been microfilmed, microfiched, imaged, or otherwise preserved on a medium that provides access to the documents."