Okla. Stat. tit. 69, § 69-1315

Oklahoma Statutes - Title 69. Roads, Bridges, and Ferries Page 153

(a) After the work covered by the contract has been completed,

the engineer shall prepare and file with the city or county clerk a

final, complete and accurate statement of the cost of the work

covered by the contract. Such statement shall cover the

engineering, appraising, advertising, and the expenses incurred, or

to be incurred, by the city or county incident thereto, but shall

exclude the cost of acquisition. The engineer shall file at the

same time a statement of the portion thereof previously determined

by the governing body or the board of county commissioners to be

assessed. Upon the filing of the statements by the engineer, the

governing body of the city or the board of county commissioners

shall adopt and confirm the same if found to be correct.

(b) The engineer's report shall also include a proposed schedule

of estimated assessments proposed to be made against each lot, tract

and parcel of land included in the district. The governing body or

the board shall, by resolution, appoint commissioners to appraise

and apportion for the benefits of the several lots or tracts of

land, exclusive of streets and alleys, located within the assessment

district. The commissioners shall consist of three disinterested

freeholders of the city or county, not owners of any of the property

to be assessed. Such commissioners shall be paid not to exceed Ten

Dollars ($10.00) for each day while actually employed in such

service. The act of a majority of the commissioners shall have like

force and effect as the act of all.