Okla. Stat. tit. 8, § 8-31: Conveyance to Board of County Commissioners - Conveyance to

corporation when formed.

The owner of land, any part of which has been used for human

burial and no cemetery corporation, including the same, has been

formed, as is now provided by law, to which title can be made, may

convey or devise any designated part or the whole of such land,

together with roads and rights of way for the ingress and egress of

the public and persons interested, to the Board of County

Commissioners of the County in which such land is situated, in

trust, for the use of the local community for cemetery purposes, and

when any cemetery corporation has been formed for any such land so

held in trust, the Board of County Commissioners shall, without

charge or fee, convey the said land and such right of way and road,

if any has been reserved, to such cemetery corporation.