Okla. Stat. tit. 11, § 11-36-408: Excess of cost over benefits

Whenever the governing body determines that any lot or tract of

land abutting upon the improvement is to be assessed and the cost of

the improvement exceeds the benefits accruing to the lot or tract of

land, the municipality shall bear the excess and shall pay for the

excess out of the general revenues of the municipality in such

manner as the governing body determines.