Okla. Stat. tit. 62, § 62-882: Definitions

As used in this act:

1. “Governing body” means the city council of a city, the board

of trustees of a town or the board of county commissioners of a

county;

2. “Housing reinvestment district” means a district created

pursuant to the provisions of Section 5 of this act; and

3. “Taxing entity” means a municipality, county, school

district, political subdivision or other local entity which levies

ad valorem taxes.