Multiple Amendments Enacted During the 2017 Legislative Session Version 1 (as amended by Laws 2017, SB 48, c. 212, § 4, emerg. eff. May 5, 2017)

1. A. As to the records that are not destroyed as provided for in Section 155.2 of this title, the county treasurer in each county in Oklahoma, after compliance with provisions of statute as to reproduction and storage of records and providing for convenient viewing thereof, is hereby authorized, each year, to destroy the following types of work books, reports and records that have been on file or stored in his or her office for a period of time longer than the period specifically indicated, as follows:

   	REQUISITE TIME OF RETAINING ORIGINAL
   TYPE OF RECORD
   Tax Rolls and Tax Roll adjustments	6 years
   Tax Sale and Resale Records	6 years
   Special Assessment Rolls	6 years after due date
   Tax Protest Records	Until final settlement
   Tax Receipts real property, personal property	7 years
   Special Assessments emergency or back assessments, and mortgage tax receipts	2 years
   Municipal Bond Records	7 years after final settlement
   Personal Tax, Warrants and Records	2 years

2. B. All the records above described in Section 155.2 of this title, may be destroyed after two (2) years provided the same are reproduced and stored as required by law; and further provided that the State Auditor and Inspector has audited said records and has not directed such original records to be retained. Such copied records must be retained until such time as the original, if it had been retained, would have been seven (7) years old.

   Version 2 (as amended by Laws 2017, HB 1189, c. 22, § 2, eff. November 1, 2017)

3. A. As to the records that are not destroyed as provided for in Section 155.4 of this title, the county treasurer in each county in Oklahoma, after compliance with provisions of statute as to the digitizing 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:

   TYPE OF RECORD	REQUISITE TIME OF RETAINING ORIGINAL
   Tax Rolls and Tax Roll adjustments	6 years
   Tax Sale and Resale Records	6 years
   Special Assessment Rolls	6 years after due date
   Tax Protest Records	Until final settlement
   Tax Receipts Real Property, personal property	7 years
   Special Assessments, emergency or back assessments, and mortgage tax receipts	2 years
   Municipal Bond Records	7 years after final settlement
   Personal Tax, Warrants and Records	2 years

4. B. All the records above described in paragraph 3 of Section 155.4 of this title, may be destroyed after two (2) years provided the same are digitized; and further provided that the State Auditor and Inspector has audited said records and has not directed such original records to be retained. Such digitized records must be retained until such time as the original, if it had been retained, would have been seven (7) years old.

Laws 1972, HB 1702, c. 232, § 3, emerg. eff. April 7, 1972; Amended by Laws 1979, HB 1019, c. 30, § 68, emerg. eff. April 6, 1979; Amended by Laws 2017, SB 48, c. 212, § 4, emerg. eff. May 5, 2017 (superseded document available); Amended by Laws 2017, HB 1189, c. 22, § 2, eff. November 1, 2017 (superseded document available).