As Amended
SEC. 9-5-171. Destruction of records.
(1) [With respect to those counties which have exempted themselves from the provisions of Section 25-60-1, this section shall read as follows:] The chancery clerk of each of the counties of the State of Mississippi, with the approval of the board of supervisors of such county, after an inventory has been made and checked by the board and an order spread on its minutes listing the reference, is authorized to destroy the following records:
The following records after fifteen (15) years:
Chattel mortgage records.
The following records after ten (10) years:
Probated claims against estates.
Personal assessment rolls.
Personal tax receipts.
Bank statements.
Cancelled warrants and pay certificates.
Board of supervisors paid bills.
Bids to furnish county with supplies.
Sheriff's cashbook.
The following records after five (5) years:
Poll tax receipts.
Depository receipt warrants.
Court reporters' shorthand books.
Board of supervisors' claim dockets, where claims are recorded in the minutes of the board.
Chancellor's trial docket sheets.
Original of board of supervisors' orders after such orders have been recorded in the minute book.
Cancelled bonds and coupons.
Motor vehicle tag reports.
Automobile tag receipts.
Privilege tax receipt books.
Tax collector's reports of tax collection to county auditor and county superintendent of education.
Justice court reports of fines collected.
Duplicate warrants.
Purchase orders.
Purchase requisitions.
Receiving reports.
The following records after three (3) years:
Homestead exemption applications.
The following records after two (2) years:
Notice of federal tax lien with certificate of discharge attached thereto.
(2) Provided, however, that no records which are in the process of being audited by the State Department of Audit, or which are the basis of litigation, shall be destroyed until at least twelve (12) months after final completion of said audits and litigation.
(3) The shorthand books, notes, transcripts, tapes or other records of court reporters may be destroyed after six (6) years without the necessity of an inventory if the board of supervisors, of the county in which the court wherein such records were reported is located, enters an order spread on its minutes authorizing the destruction of all such records pertaining to any matters reported prior to that six-year period.
(4) Any of the records referred to in this section may be preserved by means of electronic storage as provided in Sections 9-1-51 through 9-1-57, whether the record is to be destroyed or not.
(1) [With respect to those counties which have not exempted themselves from the provisions of Section 25-60-1, this section shall read as follows:] The chancery clerk of each of the counties of the State of Mississippi, with the approval of the board of supervisors of such county, after an inventory has been made and checked by the board and an order spread on its minutes listing the reference, is authorized to dispose of records pursuant to a records control schedule approved by the Local Government Records Committee as provided in Section 25-60-1.
(2) No records which are in the process of being audited by the State Department of Audit, or which are the basis of litigation, shall be destroyed until at least twelve (12) months after final completion of the audits and litigation.
(3) Records may be filed and retained by electronic means as provided in Sections 9-1-51 through 9-1-57, whether the record is to be destroyed or not; provided, however, that destruction of such records shall be carried out in accordance with Sections 25-59-21 and 25-59-27, Mississippi Code of 1972.
SOURCES: Codes, 1942, Sec. 1261.5; Laws, 1952, ch. 208, Secs. 1-3; 1966, ch. 337, Secs. 1-3; 1987, ch. 420, eff from and after July 1, 1987. Laws, 1994, ch. 521, Sec. 11; 1996, ch. 537, Sec. 7, eff from and after July 1, 1996