Oklahoma § 19-155.5v1 Destruction of certain reccords after digitizing.

Oklahoma Statutes

§ 19-155.5v1 — Destruction of certain reccords after digitizing.

Oklahoma § 19-155.5v1

Title 19Counties And County Officers

This text of Oklahoma § 19-155.5v1 (Destruction of certain reccords after digitizing.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 19, § 19-155.5v1 (2026).

Text

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 RECORD RETAINING ORIGINAL Tax Rolls and Tax Roll adjustments 6 years Tax Sale and Resale Records 6 years Special Assessment Rolls 6 years after due date Tax Protest Records Until final settlement Tax Receipts Real Property, per

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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 RECORD RETAINING ORIGINAL Tax Rolls and Tax Roll adjustments 6 years Tax Sale and Resale Records 6 years Special Assessment Rolls 6 years after due date Tax Protest Records 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 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.

Legislative History

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.