Oklahoma Code § 11-26-202

Title 11. Cities And Towns: Trustee of perpetual care fund - Appointment - Duties
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Any municipality which owns a cemetery, or twenty-five of the
lot owners in the cemetery, may petition the district court in the
county where the cemetery is situated for the appointment of a
trustee to be the trustee of the perpetual care fund.  The trustee

of the fund shall receive the perpetual care funds, as provided in
Section 26-201 of this title, and any other funds which may be
donated, deposited or bequeathed to the cemetery or any part
thereof, as a perpetual care fund.  The trustee shall invest, manage
and control the fund under the direction of the judge of the
district court.

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