{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-37-219","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-37-219","heading":"Final statement of cost - Preparing assessment roll","body":"A. After the completion of the work and after the cost of the\n\nsame has been ascertained, the engineer shall prepare and file with\n\nthe municipal clerk a final, complete and accurate statement of the\n\ncost of the entire improvement, including engineering, advertising,\n\nlegal, right-of-way, easements and other expenses incurred by the\n\nmunicipality incident to the improvement, together with any and all\n\nadditions to the contract price of the improvements. The governing\n\nbody shall adopt and confirm the final statement of cost, if found\n\nto be correct.\n\nB. The engineer or municipal clerk shall thereupon prepare and\n\nfile an assessment roll, which shall contain among other things:\n\n1. The names of the last-known owners of the property to be\n\nassessed, as shown by the current year's tax rolls in the county\n\ntreasurer's office, or as shown by certificate of a bonded\n\nabstractor; or in case the name of the owner is not known, a\n\nstatement to that effect;\n\n2. A description of each tract or parcel of land to be\n\nassessed; and\n\n3. The amount of the assessment of each tract or parcel of\n\nland.\n\nThe amount assessed to each tract or parcel of land shall be on an\n\narea basis, in proportion to the area of the whole district,\n\nexclusive of public highways. All property within two hundred (200)\n\nfeet of the improvements shall be deemed to be abutting thereon for\n\nthe purposes of protest and assessment, to the extent that such\n\nproperty is within the limits of the assessment plat. If a\n\nfractional part of a lot, parcel, or tract of land is within an\n\nassessment area, the benefit shall be computed for the fractional\n\npart, but the entire lot, parcel or tract of land under the same\n\nownership of which the fractional part is a part shall be subject to\n\nassessment for the benefit.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"9c56b02f9f7733e04332c0d6e13d28c66d49b7faa75d57d1e465b23564f00b7e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-37-218","next":"us-ok/okla.-stat.-tit.-11-11-37-220"},"notice":"GroundRules: Original legal text. Not legal advice."}