A. As to the records that are not destroyed as provided for in this title, the county clerk in each county in this state, after complying with the provisions of all state statutes governing the copying of records, storing original negatives, and providing for convenient viewing of reproductions thereof, is hereby authorized to destroy the workbooks, reports and records that have been on file or stored in his or her office for a period of time longer than the period specifically indicated, as follows:
TYPE OF RECORDREQUISITE TIME OF
RETAINING ORIGINAL
Tax Protest RecordsUntil final settlement
Tax Rolls and Tax Roll
Adjustments6 years
Special Assessment Rolls6 years after due date
Miscellaneous Doctor's
Certificates5 years
Applications for Tax Deeds5 years
Sheriff's Deputy Commission5 years
Resolution for Cities and Towns
and Ordinances5 years
Interlocal Co-op Agreements5 years
State Tax Liens5 years after release,
lapse, or discharge
Federal Tax Liens5 years after release,
lapse, or discharge
Sales Tax Audit Records5 years
B. All records which have been on file in his or her office may be destroyed after two (2) years provided the same are filmed, or copied by any other method allowed by law, and the State Auditor and Inspector has audited said records and has not directed such original records to be retained. Such filmed records shall be retained for the same period of time as required of the original, if it had been retained. Arrangements shall be made to allow public access to said records.
Added by Laws 1991, c. 93, § 2, emerg. eff. April 23, 1991. Amended by Laws 1998, c. 196, § 1, eff. Nov. 1, 1998.
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