Okla. Stat. tit. 68, § 68-3502

A. It is the finding of the Legislature that there exists in

this state a continuing need for programs to assist political

subdivisions in attracting federal facility development and

consequent job creation and ancillary economic growth within this

state. In order to achieve these essential public purposes, it is

necessary to assist and encourage political subdivisions to develop

facilities for use by the federal government.

B. It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

assist political subdivisions of this state in attracting qualified

federal facilities that hold the promise of significant development

of the economy of the State of Oklahoma;

2. The amount of such incentives provided in connection with a

particular federal facility:

a. be directly related to the jobs created as a result of

the facility locating in the State of Oklahoma, and

b. not exceed the estimated net direct state benefits

that will accrue to the state as a result of the

facility locating in the State of Oklahoma;

3. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

powers as authorized in this act. The exercise of powers conferred

by this act shall be deemed and held to be the performance of

essential public purposes; and

4. Nothing herein shall be construed to constitute a guarantee

or assumption by the State of Oklahoma of any debt of a political

subdivision nor to authorize the credit of the State of Oklahoma to

be given, pledged or loaned to any political subdivision.