Okla. Stat. tit. 82, § 82-608: Decree on appraisals

If it appears to the satisfaction of the court after having

heard and determined all said exceptions that the estimated cost to

the conservancy district of constructing the improvement

contemplated in the official plan is less than the benefits

appraised, then the court shall approve and confirm said appraisers'

report as so modified and amended, and such findings and appraisals

shall be final and incontestable as to property within the district.

In considering the appraisals made by the board of appraisers, the

court shall take cognizance of the official plan and of the degree

to which it is effective for the purposes of the district. In case

the court shall find that the estimated benefits appraised are less

than the total costs to the conservancy district of the execution of

the official plan, exclusive of interest or deferred payments, or

that the official plan is not suited to the requirements of the

district, it may at its discretion return said official plan to the

directors of the district with the order for them to prepare new or

amended plans, or it may disorganize the district after having

provided for the payment of all expenditures by assessment prorated

as provided herein, in the meantime holding the report of the

appraisers in abeyance until such official plan has been prepared

and refiled with the court clerk.