Section 1590. Data files; retention; submission to state board

1. A
  municipal corporation, other than a school district or a village,  which
  prepares  assessment rolls by means of electronic data processing, shall
  annually  submit  to  the  state  board  the  data  files  used  in  the
  preparation   of  each  final  assessment  roll  and  summaries  of  the
  information from the final assessment roll including as  a  minimum  the
  number  of  parcels,  the  total  assessed  value thereof, and the total
  taxable assessed value thereof.  Such  information  shall  be  submitted
  within  thirty  days of the time of filing the final assessment roll, as
  provided for pursuant to section five hundred sixteen of this chapter.
    2. Data files used in the preparation of a tentative  assessment  roll
  or  a  posted  tax  roll,  including  a posted school tax roll, shall be
  retained by the assessing  unit,  tax  levying  body  or  the  municipal
  corporation  responsible  for  preparation of the roll, for a minimum of
  three years from the date of the filing of that roll.