Okla. Stat. tit. 8, § 8-185: Conveyance of county lands for cemetery purposes

The board of county commissioners may, without fee or charge,

transfer and convey any land owned by the county, which at the time

of conveyance is being used for cemetery purposes, or is situated

adjacent to a tract of land being used for cemetery purposes, to any

cemetery association, previously existing or formed for the purpose

of taking such lands, said conveyance to be made and land to be used

exclusively for purposes of human burial.