Okla. Stat. tit. 11, § 11-36-402: Preliminary plans - Examination and approval - Proposed

assessment roll.

When the governing body deems it necessary to acquire real

estate for the purpose of laying out, opening, extending, widening

or straightening any street, boulevard, alley, park or public square

within the municipality, it shall direct, by resolution, the

engineer to prepare the necessary plans, specifications, profiles

and an estimate of the probable cost of the improvement and to

submit them for approval to the governing body. Upon the approval

of the plans and estimates, the engineer shall at once prepare a

proposed assessment roll which shall contain:

1. The names of the last-known owners of real estate abutting

the improvement, not less than one (1) block distance from the

improvement, and including such additional area as shall be deemed

to be benefited by reason of the improvement. The record owners

shall be listed as shown by the current year's tax rolls in the

county treasurer's office, or as shown by certificate of a bonded

abstractor;

2. A description of each tract or parcel of land to be

assessed; and

3. The amount of the proposed assessment of each tract or

parcel of land, based on apportionment of the cost of improvement

among the tracts and parcels benefited by the improvement in

proportion to the entire area benefited by the improvement.