Okla. Stat. tit. 82, § 82-644: Duties of municipal officers as to assessments against

municipality - Dissolution of district - Rights of bond holders.

Whenever assessments are made against a county, city, town or

township, it shall be the duty of the governing or taxing body of

said political subdivision, upon receipt of the order of the court

which established the district, confirming the appraisal of benefits

and assessments based thereon, to receive and file the said order,

and to immediately take all the legal and necessary steps to collect

the same. It shall be the duty of the said governing or taxing body

or persons to levy and assess a tax by a uniform rate in addition to

all other taxes authorized, or limitations fixed, upon all the

taxable property within the political subdivision, to make out the

proper estimate, and fix the proper rate, and certify the same to

the county clerk and county treasurer of the county in which such

subdivision is, whose duty it shall be to receive same, certify the

same for collection to the treasurer of the county as other ad

valorem taxes, and his duty it shall be to collect the same for the

benefit of the conservancy district, all of said officers above

named being authorized and directed to take all the necessary steps

for the levying, collection and distribution of such tax.

Nothing in this section shall prevent the assessment of the real

estate or other property of corporations or persons situated within

such political subdivision, which may be subject to assessment for

special benefits to be received.

In the event of any dissolution or disincorporation of any

conservancy district organized pursuant to the provisions of this

act, such dissolution or disincorporation shall not affect the lien

of any assessment for benefits imposed pursuant to the provisions of

this act, or the liability of any land or lands in such district to

the levy of any future assessments for the purpose of paying the

principal and interest of any bonds issued hereunder, and that in

event of any failure on the part of the officers of any district to

qualify and act or in the event of any resignations or vacancies in

office, which shall prevent action by the said district or by its

proper officers, it shall be the duty of the county clerk and of all

officers charged in any manner with the duties of assessing, levying

and collecting for public purposes in any county, municipality,

political subdivision in which such lands shall be situated to do

and perform all acts which may be necessary and requisite to the

collection of any such assessment which may have been imposed and to

the levying, imposing and collecting of any assessment which it may

be necessary to make for the purpose of paying the principal and

interest on said bond.

Any holder of any bonds issued pursuant to the provisions of

this act or any person or officers being a party in interest may

either at law or in equity by suit, action or mandamus, enforce and

compel performance of the duties required by this act of any of the

officers or persons mentioned in this act.