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 for a period of time longer than the period specifically indicated, as follows:
REQUISITE TIME OF
TYPE OF RECORDRETAINING ORIGINAL
Tax Rolls and Tax
Roll adjustments6 years
Tax Sale and Resale
Records6 years
Special Assessment Rolls6 years after due date
Tax Protest RecordsUntil final settlement
Tax Receipts
Real Property,
personal property7 years
Special Assessments,
emergency or back
assessments, and
mortgage tax receipts2 years
Municipal Bond Records7 years after final
settlement
Personal Tax, Warrants
and Records2 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.
Added by Laws 1972, c. 232, § 3, emerg. eff. April 7, 1972. Amended by Laws 1979, c. 30, § 68, emerg. eff. April 6, 1979; Laws 2017, c. 22, § 2, eff. Nov. 1, 2017.