Okla. Stat. tit. 11, § 11-36-211

improvement district - Roster.

A. After the contract has been let and the grading and

underground connections have been made, the engineer shall prepare

and file with the municipal clerk a final, complete and accurate

statement of the cost of the entire improvement, including

engineering, appraising, advertising and other expenses incurred or

to be incurred by the municipality incident to the improvement,

together with any and all additions to the contract price of the

improvements and the cost of all water, gas, sewer or other utility

connections directly chargeable against the abutting property.

B. The engineer or municipal clerk shall prepare a roster of

the owners of the lots and parcels of land which are to be included

in the improvement district. The roster shall contain, according to

the record title thereof:

1. The names of the last known owners of the property to be

assessed, as shown by the current year's tax rolls in the county

treasurer's office, or as shown by the certificate of a bonded

abstractor; or in case the name of the owner is not known, a

statement to that effect; and

2. A description of each tract or parcel of land to be

assessed.

Any error in the description of any lot or tract of land liable for

assessment shall not invalidate the assessment or lien thereof.

C. The governing body shall adopt and approve the final

statement of cost, and the roster designating the lots and parcels

of land liable for assessment, if they are found to be correct.

Oklahoma Statutes - Title 11. Cities and Towns Page 331