Section 155.2A - Destruction of certain workbooks, reports and records - Copying - Audits - Public accessA. 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 Tax Rolls and Tax Roll | Until final settlement |
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.Okla. Stat. tit. 19, § 155.2A
Added by Laws 1991, SB 180, c. 93, § 2, emerg. eff. 4/23/1991; Amended by Laws 1998 , SB 1284, c. 196, § 1, eff. 11/1/1998.