Okla. Stat. tit. 19, § 19-155.5v2: Destruction of certain reccords after reproduction and

storage.

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 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 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.