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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 19, § 19-155.4: Destruction of certain types of work books, reports and

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Where this section sits in the code
  1. OK Code
  2. Title 19

records after certain length of time.

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.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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