The tax commissioner or the county auditor shall place on file in alphabetical order all returns of taxable property and all assessment certificates, and shall carefully preserve them until five years after the taxes represented thereby have been paid, or litigation concerning the same has been settled, when he shall destroy them.
Effective Date: 10-04-1955
Section: Previous 5711.26 5711.27 5711.28 5711.29 5711.30 5711.31 5711.311 5711.32 5711.33 5711.34 5711.341 5711.35 5711.36 5711.99 NextLast modified: October 10, 2016