Okla. Stat. tit. 11, § 11-36-103: Sidewalk improvements generally

For constructing and repairing sidewalks, and bringing them to

grade for that purpose, the governing body may:

1. Issue or sell bonds in the same manner as provided in

Section 22-128 of this title for issuing bonds for public

improvements; or

2. Make assessments on all lots and pieces of ground abutting

on the improvement, according to the front foot thereof, and proceed

with improving sidewalks in the manner provided for "Street

Improvements". When streets and sidewalks are graded, paved and

built at the same time, assessments for such improvements shall be

made at the same time and by the same appraisers.