Okla. Stat. tit. 62, § 62-436c: Apportionment and credit of resale property fund

After June fifteenth of each year the county treasurer shall,

after reserving sufficient of the Resale Property Fund for all

encumbrances and sufficient for estimated cost of preparing,

publishing, and completing through the ensuing fiscal year all tax-

enforcement procedures imposed by law upon the county treasurer, all

excess remaining in said resale property fund on such June fifteenth

shall be, by the county treasurer, apportioned and credited to the

county, and the several cities, towns and school districts therein,

and to the several funds thereof, in ratio to the final gross ad

valorem taxes for such fiscal year levied in each thereof in

accordance with the certificate of the county excise board on the

current budget of each thereof, unless the same has been altered by

order of the Court of Tax Review or the Supreme Court and then in

ratio to the amounts so adjusted. Provided, that, if the board of

county commissioners so order by current resolution, in any county,

that portion so accruing to all or any of the county's funds shall

be credited to the courthouse and jail fund of the county.