Okla. Stat. tit. 56, § 56-124: Procedure - Bids - Report to district judge

Bids for said real estate shall be in writing, sealed and

delivered to the county clerk of such county and by him preserved

unopened, until the next regular meeting of the board of county

commissioners, at which time said board shall open such bids and

award the said real estate to the highest and best bidder for the

same and file a report of such sale with the judge of the district

court for approval and confirmation; provided that such real estate

shall not be sold for less than ninety percent (90%) of its

appraised value, and the board of county commissioners shall have

the power to reject any and all bids.