Okla. Stat. tit. 69, § 69-1316: Report

(a) Within five (5) days after being notified of their

appointment, the commissioners shall proceed to appraise and

apportion the benefits to such lots and tracts of land, exclusive of

streets and alleys, as are located within the assessment district,

after having taken an oath to make a full and impartial

apportionment. Any error in the description of a lot, parcel or

tract of land liable for assessment shall not invalidate such

assessment or lien thereof.

(b) The commissioners shall use as a guide the estimated

assessments theretofore prepared by the engineer, but the estimates

shall not be binding upon the commissioners.

(c) The commissioners shall have full and complete authority to

vary the total assessment as between the various tracts, pieces and

parcels of land, depending upon their nearness or remoteness to the

facility, and nearness or remoteness to points of access to the

limited access facility and any other factors that to the

commissioners may appear as resulting in greater benefit to one such

tract or parcel of ground than another.

(d) A written report of such apportionment shall be returned and

filed with the city or county clerk, within fifteen (15) days from

the date of the notice to them of their appointment.