Oklahoma Code § 19-61

Title 19. Counties And County Officers: Jurisdiction and powers of Supreme Court - Summons - Scope
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Original and exclusive jurisdiction is hereby conferred upon the
Supreme Court to hear and determine any action that may be brought
for the purpose of equitably dividing and distributing the property,
assets and liabilities, derived through the process of taxation,
bonds, warrants or other evidences of indebtedness, of any county
formerly existing in the Territory of Oklahoma, between such county
and any new county or counties created by the Constitution in whole
or in part out of the territory of such county; and for the purpose
of rendering and enforcing complete justice in any such action, the
Supreme Court shall have the power to make and render all necessary
orders, judgments and decrees, and to issue and enforce all
necessary process, mesne, and final:

Provided, that the Supreme Court shall have exclusive original
jurisdiction of all actions involving the custody of, or the right
to transcribe the tax rolls or other records of any such county or
counties, and the ownership and distribution of the taxes assessed
and collectable therein:
Provided further, that, for the purpose of hearing and receiving
evidence and reporting findings of law and fact, the Supreme Court
may appoint a special master in chancery in such case.
The Clerk of the Supreme Court shall issue summons which shall
be served on the defendants in any such action in the same manner as
is provided by law for the issuance and service of summons in the
district courts of this state:
Provided, that the Supreme Court shall inquire into and
determine whether or not public property, derived through public or
private donation or otherwise, shall be subject to division under
the terms of this article; and unless the court so determine, it
shall not take into consideration, in dividing the property, assets
and liabilities, any property so derived, and, in the event the
court so determines, it shall have jurisdiction to, and shall take
all such property into consideration in dividing the property,
assets and liabilities aforesaid; provided, that the provisions of
this act shall apply to counties created, or attempted to be
created, as provided by law, and subsequently dissolved by judicial
decree; and provided further, that such property, assets and
liabilities acquired by any such county created and dissolved shall
be divided between or among such counties as were affected by the
creation and dissolution of such new county; and provided further,
that where a portion of such territory formerly embraced in any such
new county is now a portion of some county other than the county
from which it was originally proposed to be taken to form such new
county, then such other county now embracing such territory shall be
construed to have been affected by the creation and dissolution of
such new county as provided herein.

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