(1) Records of all actions of the state board of equalization and the assessment appeals commission, if such shall have been created by the state board of equalization under § 67-5-1502, shall be prepared and maintained in the office of the executive secretary of the board. Records may be maintained in the form of scanned images, digital recordings, or other data in electronic form.
(2) Such records shall be open to public inspection during regular business hours and shall be preserved for at least ten (10) years.
(3) Any state citizen may request copies of any public records or documents in the possession of the state board of equalization, and such records or documents shall be sent without unreasonable delay by first class mail or, at the request of the citizen, by telecopier to the citizen making such request, and such citizen shall pay to the board the reasonable costs of reproducing and transmitting such copies.