Okla. Stat. tit. 11, § 11-37-221: Correction and confirmation of apportionment

Any owner of real estate proposed to be assessed may, at or

prior to the hearing on the apportionment, file his objections in

writing against the validity of the assessment roll and proposed

assessment, setting forth the nature thereof, and shall have full

opportunity to be heard. The governing body shall make such

adjustments as may be just and proper. Any and all objections to

the amount and validity of the assessments shall be deemed waived

unless presented at the time and in the manner herein specified. At

the hearing on the apportionment, or any adjournment thereof, the

municipal governing body may review and correct the apportionment

and raise or lower the same as to any lots or tracts of land, as it

shall deem just. The governing body by resolution shall confirm the

apportionment and assessment as so revised and corrected by it. The

determination by the governing body of the existence and extent of

special benefit to each tract or parcel of land in the district is

hereby declared to be legislative in nature, and shall be conclusive

upon the property owners and upon the courts.