Okla. Stat. tit. 69, § 69-1304

(a) The governing body of a city or the board of county

commissioners of a county, to the extent that such governing body or

board of county commissioners shall determine that any benefit

results to any property served by the limited access facility, shall

have authority to:

(1) Assess the amount of the benefits against such property so

served or benefited by the limited access facility;

(2) Create street improvement districts to the extent of such

benefits and assess against such property benefited that portion of

the cost of acquisition and construction of such limited access

facility in the manner provided by this article.

(b) In the event the governing body of the city or the board of

county commissioners shall find that such limited access facility

does not benefit the property served by it, or that the benefits to

such property do not equal the cost of acquisition or construction,

or both, of such limited access facility, the city or county may pay

the cost of such limited access facility in its entirety, or the

amount in excess of the benefits assessed as herein provided, out of

the proceeds of bonds to be issued for such acquisition or

construction, or both.

(c) The city or county shall have authority to submit to the

voters thereof the question of whether or not the city or county

shall become indebted for the acquisition or construction of the

limited access facility, and any and all bond issues for such

purposes are hereby authorized to the same extent and in the same

manner and with such limitations as is authorized by the

Constitution for the creation of a debt in excess of the income and

revenue provided for the year.