Oklahoma Code § 62-447

Title 62. Public Finance: District court - Application for order authorizing
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transfer - Hearing.
Provided, however, that before any governing body of such city
or town shall make such transfer, application shall be made by such
governing body to the district court of the county for an order
authorizing it so to do.  Such application shall be filed in the
office of the clerk of the district court as in other cases, setting
forth briefly, the amount of money in the sinking fund of said city
or town, and the amount of all its outstanding bonds, interest and
judgments, and the amount of the sinking fund that the governing
body wishes to transfer to the general fund of the said city or
town.
Notice of the hearing of said application shall be given by
publication of a notice thereof in a newspaper of general
circulation throughout the county, for two (2) consecutive weekly
issues of such newspaper.  Upon the date fixed for the hearing of
said application, any taxpayer, bond, coupon or judgment holder may
appear and contest the same.  After hearing, the court shall make an
order as to distribution of said surplus funds, if there be any, any
such order shall be final.

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