Okla. Stat. tit. 19, § 19-1232: Plans and specifications for improvements - Resolution -

Assessment plat - Cost estimates - Protests - Assessment roll.

When the board of county commissioners deems it necessary to

construct a project, grade, pave, macadamize, chat, gravel, curb,

gutter, drain, or otherwise improve any road, street, alley, avenue,

lane, or any part thereof, which has been established, within the

unincorporated area of such county, it shall, by resolution, require

the county engineer, or if there is no county engineer, a licensed

engineer whose services have been contracted for, as provided by

law, to prepare preliminary plans which shall include a typical

section of the contemplated work or improvement, type or types of

material, approximate thicknesses and widths, a preliminary estimate

of the cost of such improvement, together with the cost of any

improvements or draining connections directly chargeable to the

property, and an assessment plat showing the area to be assessed.

The resolution may provide for one or more types of construction,

and the engineer shall separately estimate the cost of each type of

construction. Each estimate may be in a lump sum or by unit prices,

whichever seems most desirable to said engineer, for the complete

improvement. The estimate shall also include the cost of

advertising, appraising, engineering, and such other expense or

contingencies, including attorneys and fiscal agents fees which in

the judgment of such engineer are necessary or essential to the

completion of such work or improvement and the payment of the cost

thereof. Should more than one road, street, avenue, alley, lane,

public place, or part thereof, be included in such resolution,

separate estimates as to each shall be made, and any protest or

objection shall be made and considered separately. For the purpose

of protest in accordance with Section 1234 of this title,

disconnected parts of the same street shall be treated as separate

streets.

The resolution shall also require the county assessor to prepare

a preliminary assessment roll based on the cost estimates of the

preliminary plans and the assessor's estimate of the apportionment

of benefits to the respective lots or tracts of land.