Oklahoma Code § 11-39-102

Title 11. Cities And Towns: Definitions
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As used in the Improvement District Act, the singular includes
the plural and:
1.  “Acquired” means the acquisition of property or interests in
property by purchase, gift, condemnation or other lawful means;
2.  “City” means any city or town incorporated pursuant to the
laws of Oklahoma;
3.  “Engineer” means a city engineer, city official, employee or
other person competent to advise and assist the governing body in
planning and making an improvement;
4.  “Cost” means any cost necessarily or reasonably incurred in
making the improvement, including but not limited to cost of:
a. preparation of preliminary reports,
b. preparation of plans and specifications,
c. preparation and publication of notices of hearings,
resolutions, ordinances and other proceedings,
d. fees and expenses for engineers, attorneys, laborers
and other personal services,
e. rights-of-way, materials and other lawful expenses
incurred in making any improvement, and
f. capitalized interest, funding of reserves, premiums
for reserve surety bonds, and obtaining bond
insurance, letters of credit or other credit
enhancements or liquidity instruments;
5.  “District” means an area designated by the governing body to
be benefited by an improvement and subjected to payment of special
assessments for all or a portion of the cost of the improvement;

6.  “Governing body” means the city council, city commission or
board of trustees of an incorporated city or town;
7.  “Improve” means to construct, reconstruct, maintain,
restore, replace, renew, repair, install, equip, extend, purchase,
alter or otherwise perform any work which provides a new facility,
or enhances, extends or restores the value or usefulness of an
existing facility;
8.  “Improvement” means any type of improvement made by
authority of this Improvement District Act and includes
reimprovement of any prior improvement made pursuant to any other
act;
9.  “Mail” means by first-class mail;
10.  “Trustee” means a city acting pursuant to this act;
11.  “Street” means any highway, street, alley, boulevard,
avenue, right-of-way, public ground, or other public facility, or
any part thereof; and
12.  “Publish” or “publication” means printing in a newspaper
which maintains an office in the city or town and is of general
circulation within the city or town, or, if there is no newspaper
which maintains an office in the city or town, a newspaper of
general circulation within the city or town and in two (2) separate
issues thereof, at least seven (7) days apart.

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