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Clerk of the Board recommending the Board adopt and authorize the Chair to sign Resolution 003-2026 approving the revised Records Retention and Disposition Schedule for the Board of Supervisors. This action will formally rescind all previous Retention Schedules and associated Resolutions, including but not limited to Resolution 183-2007 and Resolution 088-2025, ensuring alignment with current recordkeeping standards and practices.
FUNDING: N/A
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DISCUSSION / BACKGROUND
The Board of Supervisors’ Records Retention and Disposition Schedule was updated on July 15, 2025. As part of this update, a comprehensive review of record categories was conducted, including those related to the Assessment Appeals process.
Upon further analysis, it was determined that Assessment Appeals hearing minutes do not require permanent retention. This decision aligns with applicable state regulations, including California Code of Regulations, Title 18, Property Tax Rule 305(g), which allows for the destruction of assessment appeal records after a specified period-typically five years after final action, or three years if the records have been properly imaged or preserved electronically.
The change reflects a shift toward more efficient records management practices, ensuring that only records with long-term administrative, legal, or historical value are retained permanently. This adjustment also helps reduce storage burdens while maintaining compliance with state and local retention standards. By aligning retention practices with current operational needs and legal standards, the County can maintain transparency and accountability while streamlining its records management processes.
ALTERNATIVES
The Board could choose to not approve the proposed Board of Supervisors Records Retention and Disposition Schedule or direct staff to revise.
PRIOR BOARD ACTION
The Board of Supervisors’ original Retention Schedule was adopted under Resolution 129-91, with subsequent amendments a...
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