Okla. Stat. tit. 11, § 11-37-219: Final statement of cost - Preparing assessment roll

A. After the completion of the work and after the cost of the

same has been ascertained, the engineer shall prepare and file with

the municipal clerk a final, complete and accurate statement of the

cost of the entire improvement, including engineering, advertising,

legal, right-of-way, easements and other expenses incurred by the

municipality incident to the improvement, together with any and all

additions to the contract price of the improvements. The governing

body shall adopt and confirm the final statement of cost, if found

to be correct.

B. The engineer or municipal clerk shall thereupon prepare and

file an assessment roll, which shall contain among other things:

1. The names of the last-known owners of the property to be

assessed, as shown by the current year's tax rolls in the county

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

abstractor; or in case the name of the owner is not known, a

statement to that effect;

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

assessed; and

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

land.

The amount assessed to each tract or parcel of land shall be on an

area basis, in proportion to the area of the whole district,

exclusive of public highways. All property within two hundred (200)

feet of the improvements shall be deemed to be abutting thereon for

the purposes of protest and assessment, to the extent that such

property is within the limits of the assessment plat. If a

fractional part of a lot, parcel, or tract of land is within an

assessment area, the benefit shall be computed for the fractional

part, but the entire lot, parcel or tract of land under the same

ownership of which the fractional part is a part shall be subject to

assessment for the benefit.