A SUMMARY OF ECONOMIC CONDITIONS IN HENRYETTA AND OKMULGEE COUNTY, OKLAHOMA 2009

Transcription

1 AE A SUMMARY OF ECONOMIC CONDITIONS IN HENRYETTA AND OKMULGEE COUNTY, OKLAHOMA 2009 Doug Maxey, Okmulgee County Extension Director, Okmulgee (918) Jack Frye, Community Development Specialist, Ada (580) Dave Shideler, Extension Economist, OSU, Stillwater (405) Cindi Browne, Graduate Assistant, OSU, Stillwater OKLAHOMA COOPERATIVE EXTENSION SERVICE OKLAHOMA STATE UNIVERSITY November 2009

2 A Summary of Economic Conditions in Henryetta and Okmulgee County, Oklahoma 2009 Doug Maxey County Extension Director Okmulgee County Extension Office 314 S. Broadway, Suite N. Oklahoma, Fairgrounds PO Box 1378 Jack Frye Community Development Specialist Okmulgee, OK Ada, OK Dave Shideler Cindi Browne Extension Economist Graduate Assistant 323 Ag Hall 506 Ag Hall Oklahoma State University Oklahoma State University Stillwater, OK Stillwater, OK ABSTRACT This paper provides a comprehensive overview of the economic conditions of Henryetta and Okmulgee County. The information provided includes the trends in population, employment, income, and retail sales. "Oklahoma State University, in compliance with Title VI and VII of the Civil Rights Act of 1964, Executive Order as amended, Title IX of the Education Amendments of 1972, Americans with Disabilities Act of 1990, and other federal laws and regulations, does not discriminate on the basis of race, color, national origin, sex, age, religion, disability, or status as a veteran in any of its policies, practices or procedures. This includes but is not limited to admissions, employment financial aid, and educational services." "Readers may make verbatim copies of this document for non-commercial purposes by any means."

3 A Summary of Economic Conditions in Henryetta and Okmulgee County, Oklahoma 2009 The economy of Okmulgee County greatly depends on the state and local government and the government enterprises sector. Nearly one-fourth of the jobs in Okmulgee County in 2007 were jobs within the government and governmental enterprises sector. Retail trade, manufacturing and farm employment are also important sectors to Okmulgee County. This report is designed to provide an overview of the economic conditions of Henryetta and Okmulgee County; but more specifically, its object is to examine trends in population, employment, income, and retail sales. No recommendations will be made regarding the findings of this report. General Demographic and Population Data According to the Oklahoma Department of Commerce (OKDoC), the 2008 population for Henryetta is 6,031. This is a 1.1 percent decrease from 2000 (Table 1). During the same time frame, Okmulgee County s population decreased 1.2 percent from 39,685 to 39,219. Okmulgee, the largest city in the county also declined in population from 2000 to 2008, by 3.0 percent. The figures in Table 2 show the total housing units and the average size of households in Okmulgee County and its cities and towns from the 2009 estimates from ESRI. Okmulgee County had 17,894 housing units and an average of 2.52 persons per household. Of the housing units in the county, 16.5 percent were in Henryetta, and 33.4 percent were located in Okmulgee. Table 3 reports educational attainment data for Henryetta and Okmulgee County in Henryetta reports 69.2 percent of the population aged 25 and over to be high school graduates. The county reports 79.0 percent of those 25 and over to be high school graduates. The average for the State of Oklahoma was 84.0 percent. Figure 1 shows the population growth for residents aged 17 and under and for the 65 and 1

4 over age group in the county. From 2000 to 2008, Okmulgee County s youth population has decreased by 7.4 percent. During the same time period, the number of residents age 65 and older decreased by 1.8 percent for Okmulgee County. 2

5 Table 1: Population Data for Okmulgee County and Cities Therein, 1990, 2000, % Change, Beggs 1,150 1,364 1, % Dewar % Grayson % Henryetta 5,872 6,096 6, % Hoffman % Liberty (pt.) % Morris 1,216 1,294 1, % Okmulgee 13,441 13,022 12, % Winchester % Balance of Okmulgee County 13,289 16,100 16, % Okmulgee County 36,490 39,685 39, % Source: Oklahoma Department of Commerce, Population Estimates by Place by County , 2008 Oklahoma County Population Estimates, and US Incorporated Places Population Estimates and Growth Table 2: Housing Units, Average Household Size for Henryetta and Okmulgee County, 2009 Total Housing Units Average Household Size Beggs Dewar Grayson Henryetta 2, Hoffman Liberty Morris Okmulgee 5, Winchester Okmulgee County 17, Source: ESRI Business Analyst Online, Demographic Comparison Report; compiled by Cindi Browne, OCES 3

6 Table 3: Educational Characteristics for Henryetta and Okmulgee County, 2009 Educational Attainment: Henryetta Okmulgee County Persons 25 years or over 4,065 26,187 Less than 9th grade 522 1,826 9th to 12th, no diploma 728 3,666 High school graduate (includes equivalency) 1,510 9,790 Some college, no degree 571 5,045 Associate's degree 310 2,551 Bachelor's degree 330 2,298 Graduate or professional degree 94 1,011 Percent high school graduate or higher 69.2% 79.0% Percent bachelor's degree or higher 10.4% 12.6% Percent high school graduate or higher in OK 84.0% 84.0% Percent bachelor's degree or higher in OK 22.3% 22.3% Source: ESRI Business Analyst Online, Market Profile Report; compiled by Cindi Browne, OCES 4

7 Source: Woods & Poole 5

8 Employment Trends Table 4 shows Okmulgee County s employment numbers provided by the Bureau of Labor Statistics, from (Also see Figure 2.) Employment in the county has decreased by 7.2 percent from 2000 to Employment peaked in 2000 with 16,345 persons employed in Okmulgee County. The county had its highest unemployment rate in 1992 at 11.0 percent. Its lowest rate was 4.5 percent in Unemployment has fluctuated between 4.5 and 7.9 percent over the last decade; the unemployment rate in 2008 was 5.4 percent. (Also see Figure 3.) For comparison, the 2008 unemployment rate for the state was 3.8 percent. Table 5 provides information on employment by industry for the county from In 2007, Okmulgee County s largest employers are the government, retail trade, manufacturing, farm employment, and other services except public administration sectors, in that order. Total employment over this period increased, though job losses were observed in the following industries: farming, utilities, construction, retail trade, information, finance and insurance, and military. The greatest job growth occurred in the administrative and waste services sector (58.6%) followed by the real estate, rental and leasing sector (48.7%) and the mining sector (27.0%). Table 6 gives further analysis of the conditions in the county by using a location quotient to determine a community's degree of self-sufficiency in a particular economic sector. (Also see Figure 4.) The location quotient is used to identify exporting activity and is calculated by dividing the percentage of those locally employed in a particular sector by the percentage of those employed in the same sector nationwide. 1 The location quotient can be used to interpret whether a county is self-sufficient, is an 1 Community Economic Analysis: A How to Manual. By Ron Hustedde, Ron Shaffer, and Glen Pulver. North Central Regional Center for Rural Development, Iowa State University of Science and Technology, Ames, Iowa

9 importer, or is an exporter in a particular sector. A location quotient that is approximately one ( ) suggests self-sufficiency; a quotient less than 0.75 suggests that a county is an importer. If the location quotient is greater than 1.25, the county likely exports products of that sector. The greater the location quotient, the more significant that sector is to the local economy. According to Table 6, and Figure 4, Okmulgee County is likely an exporter in the farm, mining, other services, and government and government enterprises (specifically, state and local government) sectors in The county is probably an importer in the following sectors: construction; wholesale trade; transportation and warehousing; information; finance and insurance; real estate and rental and leasing; professional and technical services; management of companies and enterprises; administrative and waste services; arts entertainment and recreation; educational services; health care and social assistance; and federal civilian government. For clarification, dashes in Table 6 generally represent a situation where the number of employers is so small that employment numbers cannot be released without jeopardizing privacy constraints. The dashes do not necessarily represent zero activity. Also, jobs in public primary, secondary and higher education are counted as government and government enterprises, not educational services. It is important, as well, to notice the linkage that exists between positive or negative growth and export or import sectors of Okmulgee County. For example, there is a linkage between positive growth and exportation. The mining, other services, government and government enterprises, and state and local government sectors all show some growth and are exporters. However, the fastest growing sectors in Okmulgee County: administrative and waste services sector and the real estate, rental and leasing sectors are not exporters. The location quotient shows administrative and waste services and real estate and rental and leasing are 7

10 importers. This may be the case that the location quotient has yet to catch up to the level of growth. There is also a linkage between negative growth and importing sectors, though fewer cases. The construction, information, and finance and insurance sectors show negative growth in the county and they are also import industries. The farm sector is unique in that it has one of the highest location quotients in 2007 (5.31), implying it is an export sector, but it has a negative growth rate from 2001 to

11 Table 4: Labor Force for Okmulgee County Labor Force Employment Unemployment Unemployment Rate Year ,373 13,955 1, ,257 13,744 1, ,877 13,242 1, ,138 13,481 1, ,344 13,772 1, ,014 13,434 1, ,678 13,371 1, ,049 13,758 1, ,736 13,369 1, ,337 13,256 1, ,116 16, ,071 16, ,972 15,954 1, ,974 15,631 1, ,820 15,598 1, ,803 15,731 1, ,592 15, ,170 15, ,025 15, Source: Bureau of Labor Statistics, Local Area Unemployment Statistics 9

12 Source: Bureau of Labor Statistics, Local Area Unemployment Statistic 10

13 Source: Bureau of Labor Statistics, Local Area Unemployment Statistic 11

14 Table 5: Employment by Major Industry in Okmulgee County, Item Total employment 14,711 14,756 14,981 15,074 15,458 15,603 15,906 Farm employment 1,373 1,372 1,324 1,337 1,342 13,34 1,327 Forestry, fishing, related activities, and other Mining Utilities Construction Manufacturing 1,470 1,351 1,376 1,443 1,540 1,515 1,501 Wholesale trade Retail Trade 1,787 1,830 1,862 1,870 1,831 1,799 1,774 Transportation and warehousing Information Finance and insurance Real estate and rental and leasing Professional and technical services Management of companies and enterprises (D) Administrative and waste services (D) Educational services (D) (D) (D) (D) (D) (D) (D) Health care and social assistance (D) (D) (D) (D) (D) (D) (D) Arts, entertainment, and recreation (D) (D) Accommodation and food services (D) (D) Other services, except public administration 1,104 1, ,127 1,142 1,184 Government and Government Enterprises 3,172 3,156 3,288 3,265 3,396 3,557 3,463 Federal, civilian Military State and local 2,833 2,815 2,941 2,942 3,091 3,249 3,145 Source: Regional Economic Information System , v4.1.4, Table CA25N 12

15 Table 6: Location Quotient for Okmulgee County, Total employment Farm employment Forestry, fishing, related activities, and other Mining Utilities Construction Manufacturing Wholesale trade Retail Trade Transportation and warehousing Information Finance and insurance Real estate and rental and leasing Professional and technical services Management of companies and enterprises Administrative and waste services Educational services Health care and social assistance Arts, entertainment, and recreation Accommodation and food services Other services, except public administration Government and Government Enterprises Federal, civilian Military State and local Source: Computed by Cindi Browne, OCES using data from Regional Economic Information System , v4.1.4, Table CA25N 13

16 Source: Computed by Cindi Browne, OCES using data from Regional Economic Information System , v4.1.4, Table CA25N 14

17 Income Trends Table 7 provides data portraying total personal income by major source for Okmulgee County from Between 2001 and 2007, total personal income in Okmulgee County increased by 36.5 percent. During the same time period, the state's total personal income grew by 40.0 percent. One source of income growth in the county from , was from growth of supplements to wages and salaries (i.e., benefits; 53.7%) and transfer payments (59.2%). Per capita income for the state of Oklahoma was $34,997 in Per capita income in Okmulgee County was $25,517 in (See Figure 5.) Some of the disparity in per capita income between Okmulgee County and Oklahoma is likely due to the fixed nature of income in Okmulgee County; state and local government wages and transfer payments typically do not increase as rapidly as private sector wages. It is also significant to look at Okmulgee County s adjustment for residence. The positive number indicates that people outside of the county do not commute to jobs inside of Okmulgee County. It may be the case that people in Okmulgee County commute to jobs outside of the county. This income adjustment must be added to the Okmulgee County income because it represents workers who bring their income home with them to Okmulgee County from surrounding counties. Transfer payments are often referred to only as welfare payments, but this category actually contains a much more diverse group of payments. Table 8 gives the breakdown of the various types of transfer payments received in the county from From , medical benefits increased 95.3 percent, making it the fastest growing category. The next fastest growing category was veteran s benefits (68.8%). Three categories of transfer payments declined over this period: unemployment insurance compensation, other payments to individuals from 15

18 government (which include benefits such as compensation of victims of crimes, Bureau of Indian Affairs payments and disaster relief payments) and business payments to individuals (which are primarily personal injury payments). Combining these observations with those from the employment section, one might conclude that Okmulgee County has a relatively stable labor market. Although the population is declining in Okmulgee County, rising employment and wages are often a sign that there is excess demand for labor, which could possibly draw labor into the region. 16

19 Table 7: Personal Income by Major Source for Okmulgee County, Wage and salary disbursements $235,286 $240,564 $253,602 $261,697 $277,318 $290,412 $306,756 Supplements to wages and salaries $57,575 $64,523 $70,224 $76,044 $82,573 $86,381 $88,495 Proprietors' income $37,509 $31,683 $30,807 $40,876 $39,712 $37,965 $44,302 Earnings by place of work $330,370 $336,770 $354,633 $378,617 $399,603 $414,758 $439,553 plus: Adjustment for residence $148,823 $147,768 $140,087 $156,398 $165,464 $190,096 $194,206 plus: Dividends, interest, and rent $111,141 $99,195 $96,633 $115,203 $105,256 $120,350 $132,447 plus: Personal current transfer receipts $183,938 $207,907 $222,906 $238,646 $252,624 $273,859 $292,740 less: Contributions for government social insurance $38,949 $40,479 $43,390 $45,790 $49,213 $52,349 $55,020 Personal income $735,323 $751,161 $770,869 $843,074 $873,734 $946,714 $1,003,926 Per capita personal income (dollars) $18,578 $19,010 $19,477 $21,317 $22,214 $24,201 $25,517 Source: Regional Economic Information System , v4.1.4, Table CA05N 17

20 Source: Regional Economic Information System , v4.1.4, Tables CA05 and CA05N 18

21 Table 8: Transfer Payments (in thousands) by Type for Okmulgee County, Retirement and disability insurance benefits $73,460 $76,266 $81,068 $86,843 $91,676 $96,844 $101,890 Medical benefits $66,386 $83,378 $88,424 $99,303 $104,955 $119,249 $129,681 Income maintenance benefits $19,270 $22,150 $25,380 $27,070 $28,405 $29,140 $30,122 Unemployment insurance compensation $2,474 $3,771 $5,144 $2,931 $2,037 $1,730 $1,842 Veterans benefits $9,756 $10,525 $11,231 $12,121 $13,584 $15,263 $16,467 Federal education and training assistance $2,467 $2,861 $2,954 $3,205 $3,310 $3,179 $3,067 Other transfer payments to individuals $351 $244 $284 $260 $317 $233 $314 Payments to nonprofit institutions $4,801 $4,979 $5,197 $5,416 $6,924 $6,873 $7,053 Business payments to individuals $4,973 $3,733 $3,224 $1,497 $1,416 $1,348 $2,304 Total personal current transfer receipts ($000) $183,938 $207,907 $222,906 $238,646 $252,624 $273,859 $292,740 Source: Regional Economic Information System , v4.1.4, Table CA35 19

22 Trends in Use and Sales Tax Collections Table 9 presents use tax collections for the City of Henryetta for fiscal years Use tax is a tax paid on merchandise bought outside of Oklahoma when the tax was not charged in another state (Oklahoma Tax Commission). For fiscal year 2009, Henryetta had $129, in use tax collections remitted to the city, up from $87, in Table 10 presents county sales tax collections for Okmulgee County for fiscal years In 2009, with a tax rate of 1.00%, collections totaled over $2.5 million (an increase of 134 percent since 2003 where the tax rate was 0.5%). Table 11 shows sales tax collections for the city of Henryetta from In 2008, Henryetta collected over $2.4 million at a tax rate of 4.0%. Estimates of retail sales can be calculated from sales tax collection figures. Figure 6 shows estimated retail sales for the city of Henryetta from Retail sales growth can be an important indicator for communities to track over time. Not only are retail sales an indicator of the strength of an economy, but since most communities depend on municipal sales tax revenues to fund their budgets, retail sales also determine a local government's ability to provide for local services. Furthermore, careful analysis of retail strengths and weaknesses may indicate possible areas of improvement for communities intently focused on economic development through the retention or attraction of local retail dollars. Two additional reports are available that provide some of this analysis: Analysis of Retail Trends and Taxable Sales for Henryetta and Okmulgee County, 2009 and Threshold Analysis for Henryetta, Oklahoma While estimated retail sales in Henryetta increased by 17.4% between 2000 and 2008, real retail sales dropped by 6.1 percent when adjusted for inflation. Total sales in 2008 are 20

23 estimated to be $60,478,300. As one can see in Figure 6, retail sales in Henryetta have increased steadily since 1990 while inflation-adjusted retail sales have decreased slightly. 21

24 Table 9: City Use Tax Collections for the City of Henryetta, FY Year Tax Rate Months Collections % 12 $66, % 12 $55, % 12 $64, % 12 $61, % 12 $91, % 12 $87, % 12 $129, Source: Oklahoma Tax Commission Ledger Reports Table 10: County Sales Tax Collections for Okmulgee County, FY Year Tax Rate Months County Collections % 12 $1,110, % 12 $1,171, %-1.0% 10&2 $1,350, % 12 $2,571, % 12 $2,627, % 12 $2,718, % 12 $2,598, Source: Oklahoma Tax Commission Ledger Reports 22

25 Table 11: Sales Tax Collections and Estimated Retail Sales for Henryetta, OK, FY Year Months Rate Sales Tax Collections Estimated Retail Sales % $1,659, $41,490, % $1,774, $44,351, % $1,815, $45,393, % $1,867, $46,685, % $1,853, $46,348, % $1,824, $45,610, % $1,893, $47,343, % $1,911, $47,792, % $1,970, $49,260, % $2,001, $50,045, % $2,061, $51,529, % $2,166, $54,154, % $2,161, $54,033, % $2,242, $56,060, % $2,211, $55,282, &9 3.0%-4.0% $2,036, $54,306, % $2,247, $56,190, % $2,329, $58,241, % $2,419, $60,478, Source: Oklahoma Tax Commission Ledger Reports 23

26 Source: Computed by Cindi Browne, OCES from Oklahoma Tax Commission Ledger Report and Bureau of Labor Statistics 24

27 Farms and Agriculture The importance of agriculture may be frequently understated in discussions about total employment and personal income. Many jobs and salaries are generated in businesses that support agriculture. For example, a farm supply store would be classified as an agricultural retail establishment, but the methods of reporting data are such that it is difficult to isolate the agricultural businesses; however, specific agricultural data was collected to indicate the magnitude of agriculture in Okmulgee County. Table 12 contains farm income and expenditure data as reported by the Bureau of Economic Analysis, for the years The volume of sales and expenditures reflects, to some extent, the relationship between agriculture and agri-related businesses. For Okmulgee County, cash receipts and other income increased by 4.7 percent from , and production expenses also increased by 23.5 percent. Total farm labor and proprietor s income remain negative despite extremely large increases in inventories (764.6%). Figure 7 illustrates the total farm labor and proprietors income for the county from Table 13 summarizes Census of Agriculture data for 1997, 2002, and 2007 for the county. In 2007, there were 1,449 farms in Okmulgee County, and 294, 324 total acres in farms. Approximately 66.0 percent of the land area in the county was farmland. Most of the farms (1,326 out of 1,449) were family or individually owned, and 546 of the farmers reported farming to be their principal occupation. The average age of farm operators in Okmulgee County in 2007 was 57.6 years of age. The market value of agricultural products sold in the county during 2007 was $21,222,000, an average of $14,646 per farm. 25

28 Table 12: Farm Income (in thousands) for Okmulgee County, Total cash receipts and other income $ 23,349 $ 21,776 $ 22,463 $ 24,712 $ 27,352 $ 24,963 $ 24,446 less: Total production expenses $ 27,415 $ 24,522 $ 26,429 $ 28,260 $ 30,620 $ 30,485 $ 33,851 Realized net income $ (4,066) $ (2,746) $ (3,966) $ (3,548) $ (3,268) $ (5,522) $ (9,405) plus: Value of inventory change $ 579 $ 1,957 $ (1,721) $ 1,753 $ 106 $ (820) $ 5,006 Total net income including corporate farms $ (3,487) $ (789) $ (5,687) $ (1,795) $ (3,162) $ (6,342) $ (4,399) less: Net income of corporate farms $ (74) (L) $ 138 $ 193 $ 179 $ (119) $ 109 Total net farm proprietors' income $ (3,413) $ (759) $ (5,825) $ (1,988) $ (3,341) $ (6,223) $ (4,508) plus: Farm wages and perquisites $ 1,019 $ 713 $ 806 $ 1,201 $ 1,176 $ 1,172 $ 1,385 plus: Farm supplements to wages and salaries $ 141 $ 119 $ 110 $ 160 $ 137 $ 130 $ 194 Total farm labor and proprietors' income $ (2,253) $ 73 $ (4,909) $ (627) $ (2,028) $ (4,921) $ (2,929) Source: Regional Economic Information System , v4.1.4, Table CA45 26

29 Source: Regional Economic Information System , v4.1.4, Table CA45 27

30 Table 13: General Farm Characteristics for Okmulgee County, 1997, 2002, Number of Farms 1,107 1,268 1,449 Total Acres in Farms 302, , ,324 Total Acres in Cropland 123, , ,027 Average Size of Farm (acres) Percent of Land Area in Farms Farms with Sales of $2,500 or More Average Value of Land And Buildings per Farm $200,462 $209,622 $353,951 Farm Operators by Tenure: Full Owners ,007 Part Owners Tenants Farms by Type of Organization Individual or Family 1,024 1,218 1,326 Partnerships Corporations Other Average Age of Farm Operators Farm Operators by Principal Occupation Farming Other Market Value of Agricultural Products Sold (in $1,000) $18,819 $14,607 $21,222 Average Market Value of Agricultural Products Sold per Farm $17,000 $11,520 $14,646 Sources: 1997 Census of Agriculture, Oklahoma State and County Data, Volume 1 Part 36, U.S. Department of Commerce, Bureau of the Census, Issued March Census of Agriculture, Oklahoma State and County Data, Volume 1 Part 36, U.S. Department of Commerce, Bureau of the Census, June Census of Agriculture, Oklahoma State and County Data, Volume 1 Part 36, U.S. Department of Commerce, Bureau of the Census, February x.asp 28

31 Summary This report provides an overview of the economic base of Henryetta and Okmulgee County as a whole. Future economic development strategies should utilize the existing economic base in order to maximize the benefits to the local residents. The sectors comprising the economic base of Okmulgee County identified in this report are: farming, mining, other services, government and government enterprises. Supporting the employment generated by these industries are accommodation and food services, retail trade sectors, manufacturing, and other self-sufficient sectors. Although the population is declining in Okmulgee County, incomes continue to rise, potentially attracting workers to the region. 29

32 References ESRI Business Analyst. Demographic Comparison and Market Profile Reports for Henryetta, OK; downloaded 12/8/09, 4:00 p.m. Hustedde, Ron, Shaffer, Ron, and Pulver, Glen (1984). Community Economic Analysis: A How To Manual. North Central Regional Center for Rural Development, Iowa State University of Science and Technology: Ames Iowa. Oklahoma Department of Commerce Oklahoma Population Estimates by Place by County. Released July 10, es_by_place_by_county_ xls; downloaded 9/10/08, 3:45pm Oklahoma Tax Commission. City Sales Tax Ledger Reports, Fiscal Years 2000 to Available online at Oklahoma Tax Commission. City Use Tax Ledger Reports, Fiscal Years 2000 to Available online at Oklahoma Tax Commission. County Sales Tax Ledger Reports, Fiscal Years 2000 to Available online at U.S.Department of Commerce, Bureau of Labor Statistics. Local Area Unemployment Statistics. downloaded data 11/9/09, 12:00 pm. U.S. Department of Commerce, Bureau of Economic Analysis. Regional Economic Information System , v4.0.4, Tables CA05, CA05N, CA25N, CA35and CA45. U.S. Department of Commerce, Census Bureau Census of Agriculture, Oklahoma State and County Data, Volume 1 Part 36, Issued March U.S. Department of Commerce, Census Bureau Census of Agriculture, Oklahoma State and County Data, Volume 1 Part 36, June U.S. Department of Commerce, Census Bureau Census of Agriculture, Oklahoma State and County Data, Volume 1 Part 36, February unty_level/oklahoma/okv1.pdf 30