Oklahoma Code § 62-361

Title 62. Public Finance: Definitions
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A.  The term "board" as used herein shall be construed to mean
the board of directors, or the board of education of any school
district, independent or otherwise, the board of trustees of any
town or township, the mayor and council of any city, the board of
commissioners or city council of any city having a charter form of
government and the board of county commissioners of any county
including, in counties with a population in excess of six hundred
thousand (600,000) persons, the board of trustees of any jail trust
created in Title 60 of the Oklahoma Statutes whose sole beneficiary
is the county, if approved by the board of county commissioners.
B.  The term "judgment" shall be construed to mean:
1.  The final determination by any court of competent
jurisdiction in any action or proceeding to determine the rights of
parties; or
2.  The final judgment, decision and determination of an
administrative law judge or an administrative agency designated by

the State Legislature to issue workers' compensation judgments,
decisions and determinations.
C.  The term "municipality" as used herein shall be construed to
mean any school district, independent or otherwise, any township,
any city or town, irrespective of the form of government prevailing
in the city or town, and any county which, in counties with a
population in excess of six hundred thousand (600,000) persons,
hereby includes a jail trust created in Title 60 of the Oklahoma
Statutes whose sole beneficiary is the county, if approved by the
board of county commissioners.
Added by Laws 1925, c. 106, p. 154, § 1.  Amended by Laws 1993, c.
318, § 3, emerg. eff. June 7, 1993; Laws 2013, c. 195, § 1, eff.
Nov. 1, 2013; Laws 2020, c. 83, § 1, emerg. eff. May 20, 2020.

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