Section 26908.

Cal. Government Code - GOV § 26908.
in effect
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Notwithstanding the provisions of Sections 4104.3 and 4104.5 of the Revenue and Taxation Code, the tax collector may, upon order of the board of supervisors, destroy such tax rolls two years after the last current item has been recorded thereon, provided that a photographic record of the tax roll has been made, one copy of which shall be permanently retained.

References

referencesCal. Revenue and Taxation Code - RTC § 4104.3.
referencesCal. Revenue and Taxation Code - RTC § 4104.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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