Oklahoma Code § 62-882

Title 62. Public Finance: Definitions
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As used in this act:
1.  “Governing body” means the city council of a city, the board
of trustees of a town or the board of county commissioners of a
county;
2.  “Housing reinvestment district” means a district created
pursuant to the provisions of Section 5 of this act; and
3.  “Taxing entity” means a municipality, county, school
district, political subdivision or other local entity which levies
ad valorem taxes.

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