Okla. Stat. tit. 8, § 8-143: Maintenance and improvement of certain cemeteries by county

commissioners.

In any county of this state, the board of county commissioners

is hereby authorized and empowered to utilize employees under its

jurisdiction and county-owned tools, machinery, equipment, and

materials for the purposes of opening and closing graves and

maintaining and improving any publicly owned cemetery or other

cemetery within the county not owned and maintained by an individual

or private organization; provided that, where appropriate, a

reasonable fee, not to exceed the actual cost of the service, may be

charged for such services.