Okla. Stat. tit. 11, § 11-39-110

assessment - Assessment roll - Hearings on assessments.

A. Following a hearing held pursuant to Section 39-108 of this

title, the governing body shall determine the maximum portion of the

total estimated cost of the improvement that shall be assessed

against benefited tracts or parcels of land or, if a contract for

construction or acquisition of improvements has already been

awarded, the portion of the total actual cost of the improvement to

be assessed against such tracts or parcels. The maximum annual

assessment may include the estimated costs of the administration and

collection of assessments and the administration of associated bonds

or other related funds. The governing body may use funds from any

source, public or private, to pay for all or a portion of the

assessment or the cost of the improvement. The assessment,

including the cost of the improvement at an intersection, shall not

exceed the estimated benefit to the tract or parcel of land

assessed. Provided, however, the cost per front foot to be assessed

against the benefiting property for paving a street, for paving

alone, shall not exceed the cost per front foot assessed for paving

a street that does not exceed thirty-six (36) feet in width.

B. With the assistance of the engineer, the governing body

shall prepare and cause to be filed in the office of the city clerk

an assessment roll containing, among other things:

1. The name and address of the last-known owner of each tract

or parcel of land to be assessed, or if the name of the owner is

unknown, state "unknown". The name and address of the owner of each

tract of land shall be obtained from the records of the county

treasurer;

2. A description of the tract or parcel of land to be assessed;

and

3. The amount of the assessment against each tract or parcel of

land.

C. After the filing of the assessment roll, the governing body

shall, by resolution, set a time and place for the assessment

hearing when an owner may object to the amount of the assessment.

D. Not more than thirty (30) days nor less than ten (10) days

before the day of the hearing, the city clerk, the city clerk’s

deputy or the engineer shall mail the notice of the hearing on the

assessment roll to the owner of the tract or parcel of land being

assessed the cost of the improvement. Proof of the mailing is to be

made by affidavit of the city clerk, the city clerk’s deputy or the

engineer, which shall be filed in the office of the city clerk.

Oklahoma Statutes - Title 11. Cities and Towns Page 439

Failure of the owner to receive any notice shall not invalidate any

of the proceedings authorized in the Improvement District Act.

Notice of the hearing shall also be published. The last publication

shall be at least seven (7) days prior to the day of the hearing.

Such service by publication shall be verified by an affidavit of the

publisher which is to be filed in the office of the city clerk.

E. Any property which shall be owned by the city, town or

county, or any board of education or school district, shall be

treated and considered the same as the property of other owners, and

such city, town, county, school district or board of education

within such district to be assessed may pay the total assessment

against its property without interest within thirty (30) days from

the date of the publication of the ordinance levying the assessment,

or, in the event the same is not paid in full without interest

within said thirty-day period, such city, town, county, school

district or board of education shall annually provide by the levy of

taxes a sufficient sum to pay the maturing installments of

assessments and interest thereon.