A. 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:

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 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.

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. 212, § 4, emerg. eff. May 5, 2017.