Section 155.5 - [Multiple versions] Destruction of certain reccords after reproduction and storageA. 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: 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 date 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.Okla. Stat. tit. 19, § 155.5
Amended by Laws 1979 , c. 30, § 68, emerg. eff. 4/6/1979; Amended by Laws 2017 , c. 212, § 4, emerg. eff. 5/5/2017.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.