Okla. Stat. tit. 19, § 19-155.2A

Copying - Audits - Public access.

Oklahoma Statutes - Title 19. Counties and County Officers Page 82

A. As to the records that are not destroyed as provided for in

this title, the county clerk in each county in this state, after

complying with the provisions of all state statutes governing the

copying of records, storing original negatives, and providing for

convenient viewing of reproductions thereof, is hereby authorized to

destroy the workbooks, reports and records that have been on file or

stored in his or her office for a period of time longer than the

period specifically indicated, as follows:

TYPE OF RECORD REQUISITE TIME OF

RETAINING ORIGINAL

Tax Protest Records Until final settlement

Tax Rolls and Tax Roll

Adjustments 6 years

Special Assessment Rolls 6 years after due date

Miscellaneous Doctor's

Certificates 5 years

Applications for Tax Deeds 5 years

Sheriff's Deputy Commission 5 years

Resolution for Cities and Towns

and Ordinances 5 years

Interlocal Co-op Agreements 5 years

State Tax Liens 5 years after release,

lapse, or discharge

Federal Tax Liens 5 years after release,

lapse, or discharge

Sales Tax Audit Records 5 years

B. All records which have been on file in his or her office may

be destroyed after two (2) years provided the same are filmed, or

copied by any other method allowed by law, and the State Auditor and

Inspector has audited said records and has not directed such

original records to be retained. Such filmed records shall be

retained for the same period of time as required of the original, if

it had been retained. Arrangements shall be made to allow public

access to said records.