§ 19-155.5. Destruction of certain reccords after microfilming.  


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  • A.  As to the records that are not destroyed as provided for in Section 2 above, the county treasurer in each county in Oklahoma, after compliance with provisions of statute as to microfilming of records, storing original negatives, and providing for convenient viewing of reproductions thereof, is hereby authorized, each year, to destroy the hereinafter mentioned types of work books, reports and records that have been on file or stored in his office for a period of time longer than the period specifically indicated, as follows:

    REQUISITE TIME OF

    RETAINING

    TYPE OF RECORD    ORIGINAL

    Tax Rolls and Tax

    Roll adjustments6 years

    Tax Sale and Resale

    Records6 years

    Special Assessment Rolls6 years after due date

    Tax Protest RecordsUntil final settlement

    Tax Receipts

    Real Property,

    personal property7 years

    Special Assessments,

    emergency or back

    assessments, and

    mortgage tax receipts2 years

    Municipal Bond Records7 years after final

    settlement

    Personal Tax, Warrants

    and Records2 years

    B.  All the records above described in Section 2, subsection 3, may be destroyed after two (2) years provided the same are filmed; and further provided that the State Auditor and Inspector has audited said records and has not directed such original records to be retained.  Such filmed records must be retained until such time as the original, if it had been retained, would have been seven (7) years old.

Added by Laws 1972, c. 232, § 3, emerg. eff. April 7, 1972.  Amended by Laws 1979, c. 30, § 68, emerg. eff. April 6, 1979.