Oklahoma Code § 19-731

Title 19. Counties And County Officers: Tax levy to provide for buildings - Vote
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The board of county commissioners is authorized to provide for
the construction or repairing of courthouses, jails or other
necessary buildings, and make contracts on behalf of the county for

building or repairing the same, and for the purpose of providing a
fund for the payment of the cost of the same such board of county
commissioners is hereby authorized and empowered to provide for the
levy of a tax and to continue such provision from year to year for a
period not exceeding five (5) years:  Provided, that such levy for
such purpose, together with the levies for all other purposes shall
not exceed the amount authorized by law:  Provided, further, that
the money, raised by such levy, shall constitute a separate and
distinct fund from all others in the hands of the county treasurer
until the obligation assumed by the board of county commissioners
under authority of this section shall have been discharged.  And
provided, further, that no levy of taxes for the purposes of this
section shall be made until after a majority of the legally
qualified voters of said county, voting upon said proposition, shall
have voted in favor of the expenditures whose payment is to be
provided for by said levy or levies of taxes, at a general election
at which said proposition shall be submitted, or at a special
election called for the purpose of voting upon said proposition.
The proposition submitted at such general or special election shall
be whether or not the board of county commissioners shall be
authorized to expend the sum desired (stating such sum) for the
building of a courthouse, jail, or other necessary building, and
shall be arranged on the ballot in suitable and convenient form for
voting.  Such special election shall be held as nearly as possible
in conformity to the general election laws of the state; and at any
such general or special election the votes upon the proposition
submitted shall be counted and canvassed, the returns thereof made,
and the results declared as nearly in conformity to the general
election laws of the state as possible:  Provided, that notice of
the submitting of such proposition to the voters of the county shall
be given by the county clerk by publication in at least two
newspapers published in said county and having a general circulation
therein, for not less than thirty (30) days immediately prior to
said election:  And provided, further, that if there is only one
paper published in such county, publication in that paper for the
required time shall be sufficient; and if no paper be published
therein, notice of such election shall be given by posting up
written or printed notices thereof for the required time, at least
one in each voting precinct of such county at the most public places
in said precinct.

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