As Amended
SEC. 27-3-61. Filing, preservation and disposition of records.
(1) The state tax commission shall file and preserve for the time specified by this section, and as required by any other laws of this state, complete and full records of its official acts, copies or reproductions of such copies of the land and personal assessment rolls, the assessment rolls of railroads and other persons, corporations and associations required to be assessed by the said commission as state assessors of railroad; and the chairman of the state tax commission shall file and preserve in like manner a record of his official acts with respect to the laws which he is required to enforce and administer. The state tax commission shall preserve, in its office, copies or reproductions of such copies of the land assessment rolls of the counties in this state for ten (10) years, and copies or reproductions of such copies of the personal assessment rolls of the counties in this state for three (3) years, the time to begin on the first day of January of the year in which such assessment rolls were made, the assessment rolls of railroads, persons, corporations or associations assessed by the state tax commission for ten (10) years, and all other records, documents and papers for three (3) years. The chairman of the state tax commission shall preserve all documents, records, papers, as defined herein, for three (3) years.
(2) When the records, documents, rolls, or reproductions of such rolls, papers and correspondence have been preserved by the state tax commission and the chairman of said commission for the period of time required by subsection (1), all of said records, or such parts thereof as may be considered useless, may be disposed of in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the director of the department of archives and history.
SOURCES: Codes, 1942, Secs. 9216, 9217; Laws, 1934, ch. 158; 1981, ch. 501, Sec. 20; 1984, ch. 422, Sec. 1, eff from and after July 1, 1984.