Oklahoma Code § 68-2939

Title 68. Revenue And Taxation: Political subdivisions may enter into agreements with
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federal government for payments for performance of services -
Crediting payments - Estimates and appropriations.
If the United States declines to deal with the county treasurer
with respect to the county or any political subdivision whose

jurisdictional limits are within or coextensive with the limits of
the county, or in the event the jurisdictional limits of a
subdivision lie in more than one county, such political subdivision
is authorized to make requests of the United States for such
payments in lieu of taxes as the United States may agree to pay, and
is hereby empowered to enter into agreements with the United States
for the performance by the political subdivision of services for the
benefit of a project, and for the payment by the United States to
the political subdivision in one or more installments, of sums in
lieu of taxes.  Such payments received by the county or any
political subdivision shall be credited to the various funds of the
county or subdivision receiving the payment in the same proportion
that ad valorem taxes levied by the county and subdivision for said
year are apportioned.  Such income shall be estimated and
appropriated each year by the governing boards of the county and
subdivisions subject to approval by the county excise board of such
estimates and appropriations.

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