Okla. Stat. tit. 2, § 104k
In case of failure of the county commissioners to approve and submit estimates to the excise board after having complied with the provisions of Section 1 of this act, the excise board of each of said counties shall, upon application of the fair board, make the levy herein provided for, after publication of the estimates therefor as otherwise provided by law.
Laws 1937, p. 275, § 11.