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.