Okla. Stat. tit. 19, § 19-33: Division of assets and liabilities

Upon the transfer of territory from a county to a new county or

an existing county, said new county to which said territory is

transferred shall be entitled to such proportionate part of the net

assets of the county from which said territory is taken as the

taxable wealth of the territory so transferred bears to the taxable

wealth of the county from which said territory is taken, but if, as

shown by the current tax rolls, the liabilities of the county from

which said territory is taken shall exceed its resources at the time

of the transfer, the county to which said transfer is made shall pay

to said county that proportionate part of said excess as the taxable

wealth of the territory received bears to the taxable wealth of said

county.