(1) Highway district records shall be classified as follows: (a) "Permanent records" shall consist of, but not be limited to, the following: proceedings of the governing body, ordinances, resolutions, bond register, warrant register, budget records, general ledger, cash books, right-of-way use permits and records affecting the title to real property or liens thereon, and other documents or records as may be deemed of permanent nature by the highway district board of commissioners. (b) "Semipermanent records" shall consist of, but not be limited to, the following: claims, contracts, cancelled checks, warrants, duplicate warrants, purchase orders, vouchers, duplicate receipts, bonds and coupons, registration and other election records, financial records and other documents or records as may be deemed of semipermanent nature by the board of highway district commissioners. (c) "Temporary records" shall consist of, but not be limited to, the following: correspondence not related to subsections (1) and (2) of this section, cash receipts subject to audit, and other records as may be deemed temporary by the board of highway district commissioners. (d) Those records not included in subsection (1)(a), (1)(b) or (1)(c) of this section may be classified as permanent, semipermanent or temporary by the board of highway district commissioners. (2) Highway district records shall be retained as follows: (a) Permanent records shall be retained for not less than ten (10) years. (b) Semipermanent records shall be kept for not less than five (5) years after date of issuance or completion of the matter contained within the record. (c) Temporary records shall be retained for not less than two (2) years.
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