Okla. Stat. tit. 82, § 82-605: Report of appraisers - Contents - Filing

The board of appraisers shall prepare a report of its findings

which shall be arranged in tabular form and which shall be known as

the conservancy appraisal record. Such record shall contain the

name of the owner of property appraised as it may appear on the

current tax roll of the county, a description of the property

appraised as per government survey in tracts not exceeding three

hundred twenty (320) acres in extent, except as to properties of

public service, transportation and public corporations the property

of which shall be described as a whole, and the amount of benefits

to each tract. They shall also make report of any other benefits, or

any other matter which in their opinion should be brought to the

attention of the court. The name of the owner of each tract as the

same appears upon the current tax roll of the county shall be

conclusive of the fact of such ownership for the purposes of said

appraisal record and all proceedings thereon pursuant to this title.

No error in the names of owners of real property or in the

description thereof shall invalidate said appraisal or the levy of

assessments based thereon if sufficient description is given to

identify such real property and the owner or owners thereof as

aforesaid.

When their report is completed, it shall be signed by at least a

majority of the appraisers and deposited with the proper court clerk

who shall file it in the original case. At the same time, copies of

that part of the report giving the appraisal of benefits in any

county, shall be made, certified to and filed with the court clerk

of such county. Provided, however, that in the case of appraisals

of benefits in a district to a municipal corporation, institution

and/or political subdivision as provided in Section 602 of this act,

the appraisal record need contain only the name of the municipal

corporation, institution and/or political subdivision with the

amount of the benefits appraised to said municipal corporation,

institution and/or political subdivision.