{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-155.2a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-155.2A","heading":"Destruction of certain workbooks, reports and records -","body":"Copying - Audits - Public access.\n\nA. As to the records that are not destroyed as provided for in\n\nthis title, the county clerk in each county in this state, after\n\ncomplying with the provisions of all state statutes governing the\n\ncopying of records, storing original negatives, and providing for\n\nconvenient viewing of reproductions thereof, is hereby authorized to\n\ndestroy the workbooks, reports and records that have been on file or\n\nstored in his or her office for a period of time longer than the\n\nperiod specifically indicated, as follows:\n\nTYPE OF RECORD REQUISITE TIME OF\n\nRETAINING ORIGINAL\n\nTax Protest Records Until final settlement\n\nTax Rolls and Tax Roll\n\nAdjustments 6 years\n\nSpecial Assessment Rolls 6 years after due date\n\nMiscellaneous Doctor's\n\nCertificates 5 years\n\nApplications for Tax Deeds 5 years\n\nSheriff's Deputy Commission 5 years\n\nResolution for Cities and Towns\n\nand Ordinances 5 years\n\nInterlocal Co-op Agreements 5 years\n\nState Tax Liens 5 years after release,\n\nlapse, or discharge\n\nFederal Tax Liens 5 years after release,\n\nlapse, or discharge\n\nSales Tax Audit Records 5 years\n\nB. All records which have been on file in his or her office may\n\nbe destroyed after two (2) years provided the same are filmed, or\n\ncopied by any other method allowed by law, and the State Auditor and\n\nInspector has audited said records and has not directed such\n\noriginal records to be retained. Such filmed records shall be\n\nretained for the same period of time as required of the original, if\n\nit had been retained. Arrangements shall be made to allow public\n\naccess to said records.","path":["OK Code","Title 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3a84671aa222dfb2211f67220fb27cec688e5e4bc7e5c5d501d112b2fca93669","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-155.2","next":"us-ok/okla.-stat.-tit.-19-19-155.3"},"notice":"GroundRules: Original legal text. Not legal advice."}