Okla. Stat. tit. 11, § 11-36-213

costs.

A. For the purpose of determining the area of assessment, a

block shall be deemed to be the area bounded on all sides by streets

and avenues, or municipal limits, irrespective of the designation

thereof. The lots, pieces or parcels of land fronting or abutting

upon any improvement shall be chargeable with the cost thereof to

the center of the block where the abutting way is on the exterior of

the block.

B. Each quarter block shall be charged with its due proportion

of the cost of improving both the front and side streets on which

the block abuts, together with the areas formed by street

intersections and alley crossings, except such portions of street

Oklahoma Statutes - Title 11. Cities and Towns Page 332

intersections and alley crossings as may be chargeable to railway

companies. Each quarter block shall bear:

1. Its due proportion of the cost of paving, curbing, and

guttering the same;

2. The cost of grading in proportion to the cost of grading the

entire street being improved; and

3. The proportionate cost for construction of catch basins,

manholes, inlet and drainage pipes, sewers and utility connections

in proportion to the cost of the entire area of the improvement

drained.

The board of appraisers shall determine the amount of benefits to

each quarter block on account of the grading thereof and the

installation and construction of necessary drainage therefor.

C. When triangular or other irregularly shaped lots or tracts

are to be assessed for an improvement, the cost of the improvement

in excess of the benefits accruing to the lots shall be assessed

against and borne by the municipality.

D. If the improvement is made in an alley or other public way

in the center of the block, the assessment shall be made upon the

property abutting the alley to the exterior of the block. In case

of an alley not in the center of the block, or if more than one

alley is improved in the block, then the assessment shall be made

against the property which fronts and abuts the alley according to

the area specially benefited by the improvement as the board of

appraisers shall determine and as confirmed by the governing body.

E. If any of the property abutting upon an improvement shall

not be a part of a block, or shall be a part of a block which is not

square or rectangular in shape or shall be a part of a block which

is not uniformly platted or subdivided, the governing body shall

include such property in quarter block districts as nearly as

practicable for the purpose of appraisement and assessment, and it

shall determine the area of the property benefited by the

improvement and the depth to which the property shall be assessed.

In such cases the property shall be subject to assessment according

to benefits as determined by the board of appraisers and as

confirmed by the governing body and irrespective of whether or not

the property immediately abuts upon the improvement. All such

property within six hundred (600) feet of the improvement shall be

deemed to be abutting thereon for the purposes of assessment.

F. If a fractional part of a lot, parcel, or tract of land is

within an assessment area, the benefit shall be computed for the

fractional part; but the entire lot, parcel or tract of land under

the same ownership of which the fractional part is a part shall be

subject to assessment for such benefit.