(1) "Permanent records" shall consist of:(a) Adopted meeting minutes of the city council and city boards and commissions;
(b) Ordinances and resolutions;
(c) Building plans and specifications for commercial projects and government buildings;
(d) Fiscal year-end financial reports;
(e) Records affecting the title to real property or liens thereon;
(f) Cemetery records of lot ownership, headstone inscriptions, interment, exhumation and removal records, and cemetery maps, plot plans and surveys;
(g) Poll books, excluding optional duplicate poll books used to record that the elector has voted, tally books, sample ballots, campaign finance reports, declarations of candidacy, declarations of intent, and notices of election; and
(h) Other documents or records as may be deemed of permanent nature by the city council.
Permanent records shall be retained by the city in perpetuity, or may be transferred to the Idaho state historical society's permanent records repository upon resolution of the city council.
(2) "Semipermanent records" shall consist of:
(a) Claims, canceled checks, warrants, duplicate warrants, purchase orders, vouchers, duplicate receipts, utility and other financial records;
(b) Contracts;
(c) Building applications for commercial projects and government buildings;
(d) License applications;
(e) Departmental reports;
(f) Bonds and coupons; and
(g) Other documents or records as may be deemed of semipermanent nature by the city council.
Semipermanent records shall be kept for not less than five (5) years after the date of issuance or completion of the matter contained within the record.
(3) "Temporary records" shall consist of:
(a) Building applications, plans, and specifications for noncommercial and nongovernment projects after the structure or project receives final inspection and approval;
(b) Cash receipts subject to audit;
(c) Election ballots and duplicate poll books; and
(d) Other documents or records as may be deemed of temporary nature by the city council.
Temporary records shall be retained for not less than two (2) years, but in no event shall financial records be destroyed until completion of the city's financial audit as provided in section
67-450B, Idaho Code.
(4) Semipermanent and temporary records may only be destroyed by resolution of the city council, and upon the advice of the city attorney. Such disposition shall be under the direction and supervision of the city clerk. The resolution ordering destruction shall list in detail records to be destroyed. Prior to destruction of semipermanent records, the city clerk shall provide written notice, including a detailed list of the semipermanent records proposed for destruction, to the Idaho state historical society thirty (30) days prior to the destruction of any records.
(5) Prior to January 1, 2007, each city council shall adopt by resolution a records retention schedule, listing the various types of city records and the retention period for each type of record.
Idaho Statutes