Okla. Stat. tit. 19, § 19-155.5v2
This is the official text of Okla. Stat. tit. 19, § 19-155.5v2, part of Oklahoma’s Stat. tit. 19, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 19,." Browse the sections below, each linked to its official government source.
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Destruction of certain reccords after reproduction and
Official statutory text
storage.
A. As to the records that are not destroyed as provided for in
Section 155.2 of this title, the county treasurer in each county in
Oklahoma, after compliance with provisions of statute as to
reproduction and storage of records and providing for convenient
viewing thereof, is hereby authorized, each year, to destroy the
following types of work books, 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:
REQUISITE TIME OF
TYPE OF RECORD RETAINING ORIGINAL
Tax Rolls and Tax
Roll adjustments 6 years
Tax Sale and Resale
Oklahoma Statutes - Title 19. Counties and County Officers Page 85
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 Section 155.2 of this
title, may be destroyed after two (2) years provided the same are
reproduced and stored as required by law; and further provided that
the State Auditor and Inspector has audited said records and has not
directed such original records to be retained. Such copied records
must be retained until such time as the original, if it had been
retained, would have been seven (7) years old.
A. As to the records that are not destroyed as provided for in
Section 155.2 of this title, the county treasurer in each county in
Oklahoma, after compliance with provisions of statute as to
reproduction and storage of records and providing for convenient
viewing thereof, is hereby authorized, each year, to destroy the
following types of work books, 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:
REQUISITE TIME OF
TYPE OF RECORD RETAINING ORIGINAL
Tax Rolls and Tax
Roll adjustments 6 years
Tax Sale and Resale
Oklahoma Statutes - Title 19. Counties and County Officers Page 85
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 Section 155.2 of this
title, may be destroyed after two (2) years provided the same are
reproduced and stored as required by law; and further provided that
the State Auditor and Inspector has audited said records and has not
directed such original records to be retained. Such copied records
must be retained until such time as the original, if it had been
retained, would have been seven (7) years old.
Status: in_force · Read it on the official government site
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