Okla. Stat. tit. 11, § 11-39-104: Number of streets or areas included - Property assessed

for improvement.

Any district may include one or more streets or areas which need

not be contiguous and may include two (2) or more types of

improvements. Such improvements may be included in one (1)

proceeding and constructed and financed as one improvement. The

district shall include, for the purpose of assessment, all the

property which the governing body determines is benefited by the

improvement or improvements, including property utilized for public,

governmental, burial, or charitable purposes, except property of any

religious organization used primarily for religious purposes, or of

the United States, or any agency, instrumentality or corporation

thereof, in the absence of consent of Congress. The board of county

commissioners, the governing body of a city, town, school district

or any agency or institution of state government is authorized to

pay the amount assessed against property under its ownership or

control.