Okla. Stat. tit. 2, § 104e
The county commissioners, the county excise board and all other proper officers of said county may make an annual levy upon all taxable property in the county of not exceeding one-half (1/2) of one (1) mill per annum in counties of more than fifteen thousand (15,000) population, and in counties of less than fifteen thousand (15,000) population, the proper officers of said county may make an annual levy upon all taxable property in the county of not exceeding one (1) mill per annum for the purpose of raising funds for the support and maintenance of said fair, including the payment of premiums on livestock, poultry, agricultural and horticultural products, dairy products, boys' and girls' club work or other junior agricultural organizations which shall be in one class, products of domestic science and domestic arts, farm women's clubs, hand paintings, cultivated plants and flowers; for necessary expenses of management of said fair, including office expenses, postage, telegraph and telephone, salary and traveling expenses of the secretary, printing and necessary office supplies; for premium ribbons and badges, clerical help, guards, superintendents and judges; for advertising, decorating and cleaning the grounds and buildings, and for the repair or erecting buildings owned and controlled by said county that are or will be used for free fair purposes. Provided, that in the counties of this state having a population in excess of fifty-five thousand (55,000), according to the 1940 Federal Decennial Census and in which county there is not authorized a state fair, it shall be the mandatory duty of the county commissioners and the excise board and other officers of said county, to make annual levy for the purposes above mentioned upon all taxable property in such county of not less than one-fourth (1/4) of one (1) mill per annum.
Laws 1937, p. 274, § 5; Amended by Laws 1939, p. 241, § 3; Amended by Laws 1947, p. 2, § 2; Amended by Laws 1951, p. 2, § 2.