1. 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 RECORD	REQUISITE TIME OF RETAINING ORIGINAL
   Tax Protest Records	Until final settlement
   Tax Rolls and Tax Roll Adjustments	6 years
   Special Assessment Rolls	6 years after due date
   Miscellaneous Doctor's Certificates	5 years
   Applications for Tax Deeds	5 years
   Sheriff's Deputy Commission	5 years
   Resolution for Cities and Towns and Ordinances	5 years
   Interlocal Co-op Agreements	5 years
   State Tax Liens	5 years after release, lapse, or discharge
   Federal Tax Liens	5 years after release, lapse, or discharge
   Sales Tax Audit Records	5 Years

2. 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.

Laws 1991, SB 180, c. 93, § 2, emerg. eff. April 23, 1991; Amended by Laws 1998, SB 1284, c. 196, § 1, eff. November 1, 1998 (superseded document available).