Okla. Stat. tit. 19 § 1237
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.
Okla. Stat. tit. 19, § 1237