Oklahoma Code § 68-2936

Title 68. Revenue And Taxation: Receipt of federal in lieu payments - Apportionment and
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payment to political subdivisions.
Whenever such payment from the United States is received, the
county treasurer shall issue a receipt therefor in the name of the
county. Immediately after receiving a payment from the United States

in lieu of taxes on account of any such nontaxable property, the
county treasurer shall, without any deduction, apportion and pay
such payment to the county and several political subdivisions in
which any such property is located in the same proportion that ad
valorem taxes for the year for which the payment is received are
apportioned among such subdivisions of government.

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