Okla. Stat. tit. 19, § 19-155.5v1

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

Section 155.4 of this title, the county treasurer in each county in

Oklahoma, after compliance with provisions of statute as to the

digitizing of records, storing original negatives, and providing for

convenient viewing of reproductions thereof, is hereby authorized,

each year, to destroy the hereinafter mentioned types of work books,

reports and records that have been on file or stored in his office

Oklahoma Statutes - Title 19. Counties and County Officers Page 84

for a period of time longer than the period specifically indicated,

as follows:

REQUISITE TIME OF

TYPE OF RECORD RETAINING ORIGINAL

Tax Rolls and Tax

Roll adjustments 6 years

Tax Sale and Resale

Records 6 years

Special Assessment Rolls 6 years after due date

Tax Protest Records Until final settlement

Tax Receipts

Real Property,

personal property 7 years

Special Assessments,

emergency or back

assessments, and

mortgage tax receipts 2 years

Municipal Bond Records 7 years after final

settlement

Personal Tax, Warrants

and Records 2 years

B. All the records above described in paragraph 3 of Section

155.4 of this title, may be destroyed after two (2) years provided

the same are digitized; and further provided that the State Auditor

and Inspector has audited said records and has not directed such

original records to be retained. Such digitized records must be

retained until such time as the original, if it had been retained,

would have been seven (7) years old.