Okla. Stat. tit. 69, § 69-316: Certification of county road mileage

The Commission, on or before the first day of June of each year,

shall certify to the Oklahoma Tax Commission the county road mileage

of each county and the total county road mileage of the state as

such mileage existed on the first day of January of such year. Such

mileage shall be the computation of the existing road mileage for

counties including any mileage represented by streets or roads in

municipalities with a population of less than two thousand five

hundred (2,500) and any other streets and roads in municipalities

with a population of less than five thousand (5,000) that the county

has agreed to construct, maintain, or repair. Any roads removed

from the State Highway System by the Transportation Commission and

returned to the county road system shall be added to the total

county road mileage of the said county.