Okla. Stat. tit. 19, § 19-901.11: Fire protection district appraisal record

To permit an apportionment of the cost of the benefits accruing

by reason of the maintenance of fire protection, it shall be the

duty of the clerk of the board to prepare and keep a record which

shall be known as the fire protection district appraisal record.

Such record shall contain the names of the owners of the lands and

improvements on lands in the district as they appear on the tax

rolls of the county or upon the deed records, the description of all

property subject to ad valorem taxation, and the assessed value of

such property as shown by the records of the county assessor. No

error in the names of owners or in the description thereof shall

invalidate the levy of assessments if sufficient description is

given to identify such property.