{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-155.5v1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-155.5v1","heading":"Destruction of certain reccords after digitizing","body":"A. As to the records that are not destroyed as provided for in\n\nSection 155.4 of this title, the county treasurer in each county in\n\nOklahoma, after compliance with provisions of statute as to the\n\ndigitizing of records, storing original negatives, and providing for\n\nconvenient viewing of reproductions thereof, is hereby authorized,\n\neach year, to destroy the hereinafter mentioned types of work books,\n\nreports and records that have been on file or stored in his office\n\nfor a period of time longer than the period specifically indicated,\n\nas follows:\n\nREQUISITE TIME OF\n\nTYPE OF RECORD RETAINING ORIGINAL\n\nTax Rolls and Tax\n\nRoll adjustments 6 years\n\nTax Sale and Resale\n\nRecords 6 years\n\nSpecial Assessment Rolls 6 years after due date\n\nTax Protest Records Until final settlement\n\nTax Receipts\n\nReal Property,\n\npersonal property 7 years\n\nSpecial Assessments,\n\nemergency or back\n\nassessments, and\n\nmortgage tax receipts 2 years\n\nMunicipal Bond Records 7 years after final\n\nsettlement\n\nPersonal Tax, Warrants\n\nand Records 2 years\n\nB. All the records above described in paragraph 3 of Section\n\n155.4 of this title, may be destroyed after two (2) years provided\n\nthe same are digitized; and further provided that the State Auditor\n\nand Inspector has audited said records and has not directed such\n\noriginal records to be retained. Such digitized records must be\n\nretained until such time as the original, if it had been retained,\n\nwould have been seven (7) years old.","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":"f3f82ebe65fce6d04f2fa202106f126eed780d41448918675629486e3f819c24","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-155.5","next":"us-ok/okla.-stat.-tit.-19-19-155.5v2"},"notice":"GroundRules: Original legal text. Not legal advice."}