Commissioners authorize destruction of specified treasurer and bank records under retention schedule

The Jefferson County Board adopted Resolution No. 2025-24 authorizing destruction of paper financial and tax records that had met the county’s retention schedule and were no longer required by law or county business.

Treasurer and tax-collector Christine Lund presented the resolution and read a detailed list of account statements, deposit books, investment records and other financial archives she proposed for destruction, citing Idaho Code 31-8-71. The resolution text identified categories including bank statements, deposit books, daily records, tax general ledgers and investment statements with date ranges (for example: deposit books 2012–02/2019; tax records on compact disc 1993–02/2019) and retention intervals indicated on the county schedule.

Commissioners heard questions on whether electronically stored copies held by elected officials would be captured by the resolution; the treasurer said classification of electronic copies would be reviewed under the county schedule. The board moved and seconded a motion to approve Resolution 2025-24 and adopted it by roll call.

The resolution directs destruction under county supervision and references review with the Idaho State Historical Society and the county attorney when records require outside clearance. Commissioners did not alter the list during the meeting; the treasurer said her office would proceed with destruction following the resolution and legal checks.

The board also discussed practicalities of electronic retention and asked staff to confirm whether email and scanned copies remain subject to retention rules before any permanent deletion occurs.