Okla. Stat. tit. 11, § 11-37-223: Treatment of property owned by municipality, counties

or schools.

Any property which is owned by the municipality, or county, or

any board of education or school district, shall be treated and

considered the same as the property of other owners. The

municipality, county, school district or board of education within

the district to be assessed shall annually provide, by the levy of

taxes in a sufficient sum, for payment of the maturing installments

of assessments and interest and penalty thereon. In municipalities

containing a population of less than two thousand five hundred

(2,500), according to the latest federal census, the municipality

may, with the consent of the school board, provide for the payment

of such assessments, or the construction and installment of sewer

and water improvements, with funds derived from the issuance of

building bonds or receipts of a building tax levy of a school

district served by such improvement.