Okla. Stat. tit. 69, § 69-1305: Local benefits

(a) When the governing body of a city or the board of county

commissioners of a county deems that local benefits accrue to any

property served by such proposed limited access facility, it shall

by resolution determine the amount or percentage of cost thereof to

be paid for by special assessment upon the benefited property, and

by resolution shall require the city or county engineer, or

consulting engineer, to prepare plans, profiles, specifications and

estimates of the probable cost of the improvements, including

acquisition, and also including such expenses and cost as may be

necessary or essential to the completion of the limited access

facility. The estimate of cost shall be on a unit basis.

(b) The resolution shall also define the boundaries or extent of

the district or lands to be specially assessed to pay all or that

part of the cost so determined to be so assessed. The district

shall be defined by stating with particularity the exterior

boundaries thereof, which in no event shall be in excess of two

thousand six hundred forty (2640) feet from the center line of the

proposed limited access facility, to be included in the assessment

district, and which shall govern for all details as to the size and

extent thereof.

(c) The engineer preparing the report shall appear at the

hearing thereon and give all information to all interested parties

and to the governing body of the city or the board of county

commissioners. The determination by the governing body of the city

or the board of county commissioners of the extent and area of the

district shall be final and shall be binding for all purposes.