Oklahoma Code § 19-1237

Title 19. Counties And County Officers: Powers of commissioners relative to petition for
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improvement - Revision of assessments.

Whenever the petition provided for by Section 1236 of this title
is presented, or when the board of county commissioners of any
county has determined to pave or otherwise improve any road, street,
avenue, lane, alley, or other public place, and has passed the
required resolution, the board shall then have the power to
establish all rules and regulations as may be necessary to require
the record title holders of all property subject to assessment to
pay the cost of such improvement, to cause to be put in and
constructed all drainage in and underneath the streets, avenues,
lanes, and alleys, and other public places where such improvements
are made, and all cost and expense for making such connections not
paid for by the record title holder of property may be contracted
for by said county and shall be taxed as a direct charge against
such property and shall be included in and made a part of the
assessment to cover the cost of such improvement.
Any assessment made pursuant to this section shall be subject to
an annual revision by the county commissioners.  Such revision shall
be made to equitably distribute the benefits and costs of such
improvements.  The commissioners shall not raise the revision above
the amount of the original assessment.
Added by Laws 1978, c. 208, § 9, eff. Jan. 1, 1979.  Amended by Laws
1984, c. 43, § 5, emerg. eff. March 27, 1984; Laws 1985, c. 162, §
1, emerg. eff. June 13, 1985.

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