Oklahoma Code § 11-39-104

Title 11. Cities And Towns: Number of streets or areas included - Property assessed
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for improvement.
Any district may include one or more streets or areas which need
not be contiguous and may include two (2) or more types of
improvements.  Such improvements may be included in one (1)
proceeding and constructed and financed as one improvement.  The
district shall include, for the purpose of assessment, all the
property which the governing body determines is benefited by the
improvement or improvements, including property utilized for public,
governmental, burial, or charitable purposes, except property of any
religious organization used primarily for religious purposes, or of
the United States, or any agency, instrumentality or corporation
thereof, in the absence of consent of Congress.  The board of county
commissioners, the governing body of a city, town, school district
or any agency or institution of state government is authorized to
pay the amount assessed against property under its ownership or
control.

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