Okla. Stat. tit. 2, § 2-15-70: County officers may make annual levy – Purpose of levy

A. The county commissioners, the county excise board and all

other proper officers of the county may make an annual levy upon all

taxable property in the county in an amount not to exceed one-half

(1/2) of one (1) mill per annum in counties of more than fifteen

thousand (15,000) population. In counties of less than fifteen

thousand (15,000) population, the proper officers of the county may

make an annual levy upon all taxable property in the county of not

exceeding one (1) mill per annum. The purpose of the levy is to

raise funds for:

1. The support and maintenance of the fair, including the

payment of premiums on livestock, poultry, agricultural and

horticultural products, dairy products, boys' and girls' club work

or other junior agricultural organizations which shall be in one

class, products of domestic science and domestic arts, farm women's

clubs, hand paintings, cultivated plants and flowers;

2. Necessary expenses of management of said fair, including

office expenses, postage, telephone, digital and electronic

communication, Internet and supporting equipment, salary and

traveling expenses of the secretary, printing and necessary office

supplies;

3. Premium ribbons and badges, clerical help, guards,

superintendents and judges;

4. Advertising, decorating and cleaning the grounds and

buildings; and

5. The repair of or erecting buildings owned and controlled by

said county that are or will be used for free fair purposes.

B. In the counties of this state having a population in excess

of fifty-five thousand (55,000), according to the 1940 Federal

Decennial Census and in which county there is not authorized a state

fair, it shall be the mandatory duty of the county commissioners and

the excise board and other officers of the county, to make annual

levy for the purposes specified by this section upon all taxable

property in such county of not less than one-fourth (1/4) of one (1)

mill per annum.