Section 155.5 - [Multiple versions] Destruction of certain reccords after digitizingA. 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 for a period of time longer than the period specifically indicated, as follows: TYPE OF RECORD | REQUISITE TIME OF RETAINING ORIGINAL |
Tax Rolls and Tax Roll adjustments | 6 years |
Tax Sale and Resale Records | 6 years |
Special Assessment Rolls Tax Protest Records | 6 years after due dateUntil 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.Okla. Stat. tit. 19, § 155.5
Amended by Laws 1979 , c. 30, § 68, emerg. eff. 4/6/1979; Amended by Laws 2017 , c. 22, § 2, eff. 11/1/2017.Added by Laws 1972 , c. 232, § 3, emerg. eff. 4/7/1972.This section is set out more than once due to postponed, multiple, or conflicting amendments.