Okla. Stat. tit. 11, § 11-26-102: Power to acquire and control land for cemeteries

A municipal governing body may acquire, by purchase, donation or

otherwise, and control lots or parcels of land within and without

the limits of the municipality as the governing body deems necessary

for cemetery purposes. When lots or parcels are so acquired, the

title shall vest in the municipality. The governing body may

subdivide or plat any of the lots or lands into suitable parcels for

burial purposes and make such disposition thereof as will in the

judgment of the governing body best serve the purpose for which they

were acquired. Any lands so acquired shall thereafter be exempt

from taxation, and the governing body may pay and discharge any

assessments against the lands for the improvement of streets or the

construction of sewers. The governing body shall provide for the

grading, fencing, ornamenting and improving of all burial and

cemetery grounds owned by the municipality and the avenues leading

thereto, and may construct walks and plant and protect ornamental

trees and shrubs therein, and provide for paying the cost thereof.