Oklahoma Code § 17-82

Title 17. Corporation Commission: Expense of crossings
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The expense of construction and the maintenance of public
highway grade crossings shall be borne by the railroad or railway
company involved.  For overgrade or undergrade public highway
crossings over or under steam or electric railroad or railway, the
assignment of cost and maintenance shall be left to the discretion
of the Corporation Commission; but in no event shall the city, town
or municipality be assessed with more than fifty percent (50%) of
the actual costs of such overgrade or undergrade crossings.

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