Okla. Stat. tit. 68, § 68-2939: Political subdivisions may enter into agreements with

federal government for payments for performance of services -

Crediting payments - Estimates and appropriations.

If the United States declines to deal with the county treasurer

with respect to the county or any political subdivision whose

jurisdictional limits are within or coextensive with the limits of

the county, or in the event the jurisdictional limits of a

subdivision lie in more than one county, such political subdivision

is authorized to make requests of the United States for such

payments in lieu of taxes as the United States may agree to pay, and

is hereby empowered to enter into agreements with the United States

for the performance by the political subdivision of services for the

benefit of a project, and for the payment by the United States to

the political subdivision in one or more installments, of sums in

lieu of taxes. Such payments received by the county or any

political subdivision shall be credited to the various funds of the

county or subdivision receiving the payment in the same proportion

that ad valorem taxes levied by the county and subdivision for said

year are apportioned. Such income shall be estimated and

appropriated each year by the governing boards of the county and

subdivisions subject to approval by the county excise board of such

estimates and appropriations.