Okla. Stat. tit. 11, § 11-36-218: Assessment record

As soon as the assessing ordinance is adopted, the municipal

clerk shall prepare a book which shall be known as the Street

Assessment Record in which he shall enter:

1. The names of each person owning the land to be assessed as

ascertained from the records of the county, or in case the name of

the owner is not known, a statement to that effect;

2. A description of the lot, tract or subdivision;

3. A blank space for entering the amount of the assessment; and

4. A suitable column for entering the payments which may be

made from time to time on account of the assessment.