A municipal governing body may make or cause to be made municipal parking facilities or improvements thereon which confer a special benefit upon property within a definable area of the municipality and may levy and collect special assessments upon property in the area deemed by the governing body to be benefited by the improvement. The improvement district shall be established by the adoption of a resolution of the governing body. In the resolution, the governing body shall:
Okla. Stat. tit. 11, § 32-105