Okla. Stat. tit. 19, § 19-901.19

A. Each year the board shall levy an assessment sufficient to

raise the annual interest on the outstanding bonds or other

evidences of indebtedness, and, in addition thereto, an amount equal

to the amount of the bonds to be retired in said year or the

installment of principal to be amortized during said year.

B. 1. Except as otherwise provided by this subsection, the

board shall also levy an annual assessment sufficient to care for

the cost of operation of the district and the maintenance of the

fire department and its equipment, and for payment of salaries of

the officers and employees of the district, provided, that no such

annual assessment for operation, maintenance, and salaries shall

exceed seven (7) mills on the dollar of assessed value of the

property in the district.

2. The board may levy an assessment over seven (7) mills but

not to exceed ten (10) mills upon approval for such at an election

held at such time and in such manner as provided by Section 901.5 of

this title for election of board members.

3. If a county approves an exemption of household goods of the

heads of families and livestock employed in support of the family

pursuant to the provisions of subsection (b) of Section 6 of Article

X of the Oklahoma Constitution, the millage rate of any levy

authorized by this section for the property located in a fire

protection district which is in such county shall be adjusted by the

millage adjustment factor set forth in subsection (b) of Section 8A

of Article X of the Oklahoma Constitution.

C. All assessments levied under the authority of Sections 901.1

through 901.50 of this title, shall be a lien against the tract of

land on which they have been levied, until paid, and said lien shall

be coequal with the lien of ad valorem and other taxes, including

special assessments, and prior and superior to all other liens.