Okla. Stat. tit. 62, § 62-362

Before final judgment in any suit based on contract, including

but not limited to proceedings by the Commissioners of the Land

Office to collect deficient payments plus interest and reasonable

attorney fees related to bonds or other types of indebtedness

guaranteed by the corpus of the permanent school fund for the

support of common schools pursuant to Section 10 of this act, shall

be rendered against any municipality by any court of any county in

the State of Oklahoma, except in proceedings to refund any

indebtedness of said municipality, proof shall be made to the court,

of the existence, character and amount of the outstanding legal

indebtedness of said municipality, which proof shall include a

statement compiled by the various officers having custody of the

records from which the information required in the statement is

taken, under oath, showing the following:

1. An itemized statement of the bonded indebtedness of said

municipality.

2. An itemized statement of the legal indebtedness of said

municipality, exclusive of the bonded indebtedness and the alleged

indebtedness proposed to be converted into a judgment.

3. An itemized statement of the indebtedness proposed to be

converted into a judgment, so classified as to show, in separate

exhibits, all items of questionable legality, if any, and the

reasons of said officer or officers therefor:

(a.) The appropriations against which each warrant was drawn or

claim accrued if in judgment, and if within the limits and purposes

thereof as provided by law;

(b.) The income and revenue provided for the respective years,

consisting of taxes levied and the actual collections of "estimated

income"; the total warrants issued against the same or the

accumulated accruals as the case may be, and the amount, if any, in

excess of the total income and revenue of the year;

Oklahoma Statutes - Title 62. Public Finance Page 401

(c.) The condition of each fund from which such indebtedness is

payable as of the close of the month next preceding the filing of

application.

Appeals from the judgment of the court shall be allowed as

provided by law upon the giving of a bond for cost and damages in

such sum as the court shall require; provided, that the county

attorney of any county may, without the consent of the board of

county commissioners of said county, take an appeal from said

judgment on behalf of said county and without bond for costs and

damages.