Okla. Stat. tit. 60, § 60-382: Tax exemption

No gift, testamentary or otherwise, of any property, real or

personal or both, or any interest therein including, but not limited

to, right-of-way or right-of-way easements in the case of a county,

to the State of Oklahoma, or to any county, city, town, or school

district in the state, or to any combination thereof, if accepted

upon behalf of the state, county, city, town, or school district, by

the officer, proper governing board or commission thereof, nor the

transfer of title thereto in accordance with such gift, or the will

or other instrument by which such gift is made, nor the privilege of

making or receiving such a gift, nor any income or profits derived

by such state, county, city, town or school district from any such

property or its use or disposition thereof, shall be subject to any

form of tax.