Oklahoma Code § 69-1304

Title 69. Roads, Bridges, And Ferries: Cost of limited access facilities
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(a) The governing body of a city or the board of county
commissioners of a county, to the extent that such governing body or
board of county commissioners shall determine that any benefit
results to any property served by the limited access facility, shall
have authority to:
(1) Assess the amount of the benefits against such property so
served or benefited by the limited access facility;
(2) Create street improvement districts to the extent of such
benefits and assess against such property benefited that portion of
the cost of acquisition and construction of such limited access
facility in the manner provided by this article.
(b) In the event the governing body of the city or the board of
county commissioners shall find that such limited access facility
does not benefit the property served by it, or that the benefits to
such property do not equal the cost of acquisition or construction,
or both, of such limited access facility, the city or county may pay
the cost of such limited access facility in its entirety, or the
amount in excess of the benefits assessed as herein provided, out of
the proceeds of bonds to be issued for such acquisition or
construction, or both.
(c) The city or county shall have authority to submit to the
voters thereof the question of whether or not the city or county
shall become indebted for the acquisition or construction of the
limited access facility, and any and all bond issues for such
purposes are hereby authorized to the same extent and in the same
manner and with such limitations as is authorized by the
Constitution for the creation of a debt in excess of the income and
revenue provided for the year.

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