(1) The Department of Revenue and the Commissioner of Revenue 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 their official acts with respect to the laws which
the Department of Revenue and/or the Commissioner of Revenue are required to enforce
and administer, including, but not limited to, copies or reproductions of such copies
of the land and personal assessment rolls, and the assessment rolls of railroads and
other persons, corporations and associations required to be assessed by the Commissioner
of Revenue as the state assessor of railroad. The Department of Revenue and the Commissioner of Revenue shall preserve, in their
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 commissioner for ten (10) years, and all other records, documents
and papers for three (3) years. The records and documents required by this subsection to be filed and preserved
by the Department of Revenue and the Commissioner of Revenue may be preserved digitally
(2) When the records, documents, rolls, or reproductions of such rolls, papers and
correspondence have been preserved by the Department of Revenue and the Commissioner
of Revenue for the period of time required by subsection (1) of this section, all
of the 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. Nothing in this subsection shall prevent the Department of Revenue and/or the Commissioner
of Revenue from destroying the paper copy of any record or document after it has been
preserved digitally or electronically.
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