The county treasurer in each county in Oklahoma 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 or her office for the period specifically indicated as follows:

1. After the expiration of seven (7) years:

a.mortgage tax receipts,

b.all records pertaining to personal tax warrants, and

c.personal tax lien docket;

2. After the expiration of seven (7) years after the final settlement:

a.all tax protest records, and

b.municipal bond and judgment records;

3. After the expiration of ten (10) years:

a.all tax rolls and tax roll adjustments,

b.all special assessment rolls,

c.all tax sale and resale records, and

d.real property, personal property, special assessments and emergency or back tax receipts; and

4. After the expiration of seven (7) years, provided that the State Auditor and Inspector has completed his audit for such years and has not in his report required the record to be retained for a longer period of time:

a.all records pertaining to school districts,

b.all bookkeeping records and instruments pertaining to apportionment and distribution of monies,

c.warrant registers,

d.miscellaneous income and distribution receipts and records, and

e.bank statements, deposit tickets, F.D.I.C. documents, depository records, reports, checks, purchase orders and other bookkeeping records.

Added by Laws 1972, c. 232, § 2, emerg. eff. April 7, 1972. Amended by Laws 1979, c. 30, § 67, emerg. eff. April 6, 1979; Laws 1990, c. 28, § 1, emerg. eff. April 4, 1990; Laws 2017, c. 212, § 3, emerg. eff. May 5, 2017.