{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-155.5v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-155.5v2","heading":"Destruction of certain reccords after reproduction and","body":"storage.\n\nA. As to the records that are not destroyed as provided for in\n\nSection 155.2 of this title, the county treasurer in each county in\n\nOklahoma, after compliance with provisions of statute as to\n\nreproduction and storage of records and providing for convenient\n\nviewing thereof, is hereby authorized, each year, to destroy the\n\nfollowing types of work books, reports and records that have been on\n\nfile or stored in his or her office for a period of time longer than\n\nthe period specifically indicated, as 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 Section 155.2 of this\n\ntitle, may be destroyed after two (2) years provided the same are\n\nreproduced and stored as required by law; and further provided that\n\nthe State Auditor and Inspector has audited said records and has not\n\ndirected such original records to be retained. Such copied records\n\nmust be retained until such time as the original, if it had been\n\nretained, would 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":"55f64caf15d809a8e2040a66ab7edd34067b4ed5f52143b87b0c1960e0bcc591","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-155.5v1","next":"us-ok/okla.-stat.-tit.-19-19-155.6"},"notice":"GroundRules: Original legal text. Not legal advice."}