Okla. Stat. tit. 82, § 82-1285

Oklahoma Statutes - Title 82. Waters and Water Rights Page 314

A. Any county of this state, the territorial limits of which

are totally within the boundaries of a regional water district

organized under the provisions of this act, and which is qualified

to levy a county sales tax pursuant to the provisions of Sections

1370, 1371 and 1372 of Title 68 of the Oklahoma Statutes, may, by a

majority vote of its board of county commissioners, deem water

facilities and sewer facilities, as defined in this act, to be

capital improvements.

B. Any county of this state qualified under subsection A of

this section which follows the proscriptions mandated in Sections

1370, 1371 and 1372 of Title 68 of the Oklahoma Statutes, may use a

portion not to exceed forty percent (40%) of the proceeds of said

county sales tax to contract with the regional water district for

the specific purpose of financing such planning and capital costs,

or reimbursing such planning and capital costs as are properly

associated with the construction, erection, purchase or acquisition

of plants, buildings, works, property rights, transportation and

distribution lines, facilities or equipment of systems necessary to

transport, distribute, sell, furnish, treat, store and dispose of

water or sewage by the district.

C. Any sales tax levied pursuant to Sections 1370, 1371 and

1372 of Title 68 of the Oklahoma Statutes and approved by a majority

of the registered voters of the county voting thereon shall be, and

is herein declared to be a county tax; however, nothing in this act

shall prohibit the board of county commissioners of any county

qualified under the provisions of subsections A and B of this

section from specifying, in advance of an election called to approve

the imposition of said tax, that the intended use and purpose of a

portion of the proceeds of such levy are to be contractually

obligated to the district.