Okla. Stat. tit. 19, § 19-1237: Powers of commissioners relative to petition for

improvement - Revision of assessments.

Whenever the petition provided for by Section 1236 of this title

is presented, or when the board of county commissioners of any

county has determined to pave or otherwise improve any road, street,

avenue, lane, alley, or other public place, and has passed the

required resolution, the board shall then have the power to

establish all rules and regulations as may be necessary to require

the record title holders of all property subject to assessment to

pay the cost of such improvement, to cause to be put in and

constructed all drainage in and underneath the streets, avenues,

lanes, and alleys, and other public places where such improvements

are made, and all cost and expense for making such connections not

paid for by the record title holder of property may be contracted

for by said county and shall be taxed as a direct charge against

such property and shall be included in and made a part of the

assessment to cover the cost of such improvement.

Any assessment made pursuant to this section shall be subject to

an annual revision by the county commissioners. Such revision shall

be made to equitably distribute the benefits and costs of such

improvements. The commissioners shall not raise the revision above

the amount of the original assessment.