Okla. Stat. tit. 19, § 19-1241: County assessor - Duty to appraise and apportion -

Reports.

It shall be the duty of the county assessor, within five (5)

days after being directed to appraise the property, to proceed to

appraise and apportion the benefits to such lots and tracts of land

as shall have been designated by the board of county commissioners,

according to the title as aforesaid, after having taken and

subscribed an oath to make a true and impartial appraisement and

apportionment. A written report of such appraisement and

apportionment shall be returned and filed with the county clerk

within ten (10) days from the date of notice to the county assessor.