Oklahoma Code § 11-36-109

Title 11. Cities And Towns: Ordinances and rules for making assessments for
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improvements - Expense of connections.
When a petition for improvement is presented, or when the
municipal governing body shall have determined to pave or otherwise
improve any street, avenue, lane, alley or other public place, and
shall have passed the required resolution, the governing body shall
then have the power to:
1.  Enact all ordinances, and to establish all rules and
regulations as may be necessary to require the owners of all
property subject to assessment to pay the cost of such improvement;
or
2.  Cause to be put in and constructed all utility lines and
connections in and underneath the streets, avenues, lanes and
alleys, and other public places where the improvements are made.
All cost and expense for making utility connections which are not
paid for by the property owner may be contracted for by the
municipality and shall be taxed as a direct charge against the
property, and shall be included in and made a part of the assessment
to cover the cost of the improvement.

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