Oklahoma Code § 69-1305

Title 69. Roads, Bridges, And Ferries: Local benefits
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(a) When the governing body of a city or the board of county
commissioners of a county deems that local benefits accrue to any
property served by such proposed limited access facility, it shall
by resolution determine the amount or percentage of cost thereof to
be paid for by special assessment upon the benefited property, and
by resolution shall require the city or county engineer, or
consulting engineer, to prepare plans, profiles, specifications and

estimates of the probable cost of the improvements, including
acquisition, and also including such expenses and cost as may be
necessary or essential to the completion of the limited access
facility.  The estimate of cost shall be on a unit basis.
(b) The resolution shall also define the boundaries or extent of
the district or lands to be specially assessed to pay all or that
part of the cost so determined to be so assessed.  The district
shall be defined by stating with particularity the exterior
boundaries thereof, which in no event shall be in excess of two
thousand six hundred forty (2640) feet from the center line of the
proposed limited access facility, to be included in the assessment
district, and which shall govern for all details as to the size and
extent thereof.
(c) The engineer preparing the report shall appear at the
hearing thereon and give all information to all interested parties
and to the governing body of the city or the board of county
commissioners. The determination by the governing body of the city
or the board of county commissioners of the extent and area of the
district shall be final and shall be binding for all purposes.

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