Okla. Stat. tit. 19, § 19-735: Conditions of calling election

Before the board of county commissioners shall determine to call

an election as provided under the preceding section to purchase or

erect a courthouse or jail they shall cause to be made upon the

records of their proceedings a statement showing the assessed

valuation of the taxable property within the county, as shown by the

last annual equalized assessment roll of taxable property within

said county taken for the purpose of taxation, and in force and

effect at the time, together with all outstanding indebtedness of

every class and character whatsoever, and the cash in the hands of

the county treasurer for county use with the amount of the bonds

proposed to be issued.