Oklahoma Code § 19-1243

Title 19. Counties And County Officers: Review of appraisement and apportionment - Objections to
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proposed assessment.
A.  The board of county commissioners conducting said hearing or
any adjournment thereof shall have the power to review and correct
said appraisal and apportionment, and to raise or lower the same as
to any lots or tracts of land, as they shall deem just, and shall,
by resolution, confirm the same as so revised and corrected by them.
B.  At or prior to said hearing, any person, firm or corporation
may file objections in writing against the validity or amount of any
proposed assessment, specifically setting forth the nature thereof,
and shall have full opportunity to be heard thereon.  The board of
county commissioners shall adjudicate and determine said objections
and shall make such order as may be just and proper.  Any objections
to the regularity of the proceedings with reference to the making of
the improvement or the validity or the amount of any assessment,
shall be deemed waived unless presented at the time and in the
manner herein specified.

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