{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-155.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-155.4","heading":"Destruction of certain types of work books, reports and","body":"records after certain length of time.\n\nThe county treasurer in each county in Oklahoma is hereby\n\nauthorized, each year, to destroy the hereinafter mentioned types of\n\nwork books, reports and records that have been on file or stored in\n\nhis or her office for the period specifically indicated as follows:\n\n1. After the expiration of seven (7) years:\n\na. mortgage tax receipts,\n\nb. all records pertaining to personal tax warrants, and\n\nc. personal tax lien docket;\n\n2. After the expiration of seven (7) years after the final\n\nsettlement:\n\na. all tax protest records, and\n\nb. municipal bond and judgment records;\n\n3. After the expiration of ten (10) years:\n\na. all tax rolls and tax roll adjustments,\n\nb. all special assessment rolls,\n\nc. all tax sale and resale records, and\n\nd. real property, personal property, special assessments\n\nand emergency or back tax receipts; and\n\n4. After the expiration of seven (7) years, provided that the\n\nState Auditor and Inspector has completed his audit for such years\n\nand has not in his report required the record to be retained for a\n\nlonger period of time:\n\na. all records pertaining to school districts,\n\nb. all bookkeeping records and instruments pertaining to\n\napportionment and distribution of monies,\n\nc. warrant registers,\n\nd. miscellaneous income and distribution receipts and\n\nrecords, and\n\ne. bank statements, deposit tickets, F.D.I.C. documents,\n\ndepository records, reports, checks, purchase orders\n\nand other bookkeeping 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":"f455364f4422b43d6c1d1baa28e2ee995ed6016be2fd941e9a675ffa707a3e98","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-155.3","next":"us-ok/okla.-stat.-tit.-19-19-155.5"},"notice":"GroundRules: Original legal text. Not legal advice."}