{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-39-110","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-39-110","heading":"Apportionment of cost - Funding sources - Limitation of","body":"assessment - Assessment roll - Hearings on assessments.\n\nA. Following a hearing held pursuant to Section 39-108 of this\n\ntitle, the governing body shall determine the maximum portion of the\n\ntotal estimated cost of the improvement that shall be assessed\n\nagainst benefited tracts or parcels of land or, if a contract for\n\nconstruction or acquisition of improvements has already been\n\nawarded, the portion of the total actual cost of the improvement to\n\nbe assessed against such tracts or parcels. The maximum annual\n\nassessment may include the estimated costs of the administration and\n\ncollection of assessments and the administration of associated bonds\n\nor other related funds. The governing body may use funds from any\n\nsource, public or private, to pay for all or a portion of the\n\nassessment or the cost of the improvement. The assessment,\n\nincluding the cost of the improvement at an intersection, shall not\n\nexceed the estimated benefit to the tract or parcel of land\n\nassessed. Provided, however, the cost per front foot to be assessed\n\nagainst the benefiting property for paving a street, for paving\n\nalone, shall not exceed the cost per front foot assessed for paving\n\na street that does not exceed thirty-six (36) feet in width.\n\nB. With the assistance of the engineer, the governing body\n\nshall prepare and cause to be filed in the office of the city clerk\n\nan assessment roll containing, among other things:\n\n1. The name and address of the last-known owner of each tract\n\nor parcel of land to be assessed, or if the name of the owner is\n\nunknown, state \"unknown\". The name and address of the owner of each\n\ntract of land shall be obtained from the records of the county\n\ntreasurer;\n\n2. A description of the tract or parcel of land to be assessed;\n\nand\n\n3. The amount of the assessment against each tract or parcel of\n\nland.\n\nC. After the filing of the assessment roll, the governing body\n\nshall, by resolution, set a time and place for the assessment\n\nhearing when an owner may object to the amount of the assessment.\n\nD. Not more than thirty (30) days nor less than ten (10) days\n\nbefore the day of the hearing, the city clerk, the city clerk’s\n\ndeputy or the engineer shall mail the notice of the hearing on the\n\nassessment roll to the owner of the tract or parcel of land being\n\nassessed the cost of the improvement. Proof of the mailing is to be\n\nmade by affidavit of the city clerk, the city clerk’s deputy or the\n\nengineer, which shall be filed in the office of the city clerk.\n\nFailure of the owner to receive any notice shall not invalidate any\n\nof the proceedings authorized in the Improvement District Act.\n\nNotice of the hearing shall also be published. The last publication\n\nshall be at least seven (7) days prior to the day of the hearing.\n\nSuch service by publication shall be verified by an affidavit of the\n\npublisher which is to be filed in the office of the city clerk.\n\nE. Any property which shall be owned by the city, town or\n\ncounty, or any board of education or school district, shall be\n\ntreated and considered the same as the property of other owners, and\n\nsuch city, town, county, school district or board of education\n\nwithin such district to be assessed may pay the total assessment\n\nagainst its property without interest within thirty (30) days from\n\nthe date of the publication of the ordinance levying the assessment,\n\nor, in the event the same is not paid in full without interest\n\nwithin said thirty-day period, such city, town, county, school\n\ndistrict or board of education shall annually provide by the levy of\n\ntaxes a sufficient sum to pay the maturing installments of\n\nassessments and interest thereon.","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":"3c6dbc4e6f19a999d34df4466a49b509817961246c344bdaca71ce820a172e18","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-39-109","next":"us-ok/okla.-stat.-tit.-11-11-39-111"},"notice":"GroundRules: Original legal text. Not legal advice."}