Okla. Stat. tit. 19, § 19-1243: Review of appraisement and apportionment - Objections to

proposed assessment.

A. The board of county commissioners conducting said hearing or

any adjournment thereof shall have the power to review and correct

said appraisal and apportionment, and to raise or lower the same as

to any lots or tracts of land, as they shall deem just, and shall,

by resolution, confirm the same as so revised and corrected by them.

B. At or prior to said hearing, any person, firm or corporation

may file objections in writing against the validity or amount of any

proposed assessment, specifically setting forth the nature thereof,

and shall have full opportunity to be heard thereon. The board of

county commissioners shall adjudicate and determine said objections

and shall make such order as may be just and proper. Any objections

to the regularity of the proceedings with reference to the making of

the improvement or the validity or the amount of any assessment,

shall be deemed waived unless presented at the time and in the

manner herein specified.