Whenever the board of county commissioners of any county within the territorial limits of which there is or may be developed a producing oil or gas field deems it necessary to anticipate its road revenues in whole or in part for the construction, making, or repairing of public roads, bridges, or highway structures within the territorial limits of such county, it may by an order entered of record establish a fund under the administration of the county treasurer to be known as the county highway anticipation warrant retirement fund.
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