Okla. Stat. tit. 82, § 82-637: Maintenance assessment - Apportionment - To be additional

tax.

To maintain, operate and preserve the reservoirs, ditches,

drains, dams, levees, canals or other improvements made pursuant to

this act and to strengthen, repair and restore the same, when

needed, and for the purpose of defraying the current expenses of the

district, the board of directors may upon the substantial completion

of said improvements and on or before the first day of October in

each year thereafter, levy an assessment upon each tract or parcel

of land and other property, upon corporate property, within the

district subject to assessments under this act, to be known as a

"Conservancy Maintenance Assessment". Said maintenance assessment

shall be apportioned upon the basis of the total appraisal of

benefits accruing for the original and subsequent construction,

shall not exceed one percent (1%) thereof in any one year unless the

court shall by its order find a necessity exists and authorize an

assessment of a larger percentage, and shall be certified in

duplicate to the county clerk of each county in which lands of said

district are situated, said maintenance assessment shall be entered

in the same book as general assessments but in a separate column, or

in a separate book kept for the purpose of maintenance assessments

and if in a separate book, it shall be entered in like manner and at

the same time as the annual installment special assessment is

entered. Said county clerk shall certify the same to the treasurer

of the county at the same time that he certified the annual

installment of the bond fund, and make return thereof and shall be

liable for the same penalties for failure or neglect so to do, as

may be provided herein for the annual installment of the assessment.

The amount of the maintenance tax paid by any parcel of land shall

not be credited against the benefits assessed against such parcel of

land; but the maintenance special assessment shall be in addition to

any special assessment that has been or can be levied against the

benefit appraisal.