Okla. Stat. tit. 11 § 36-407
The governing body may grade, pave, macadamize, chat, gravel, and install necessary manholes, catch basins, inlets, drainage pipe and sewers with necessary connections therefor, for the purpose of adequately disposing of the surface water falling upon any street, alley, boulevard, park or public square which is being improved pursuant to this subarticle. In proceeding with such work of improvement, the governing body may contract therefor, levy and collect special assessments, and provide for the issuance and payment of bonds, or tax bills, to pay for the improvements, in accordance with the provisions of existing law or charter. The area benefited by reason of the construction of the improvements shall be those lots, pieces and parcels of land abutting and adjacent to the improvement, as described in the written statement of the engineer as benefiting by reason of acquiring, opening, extending, widening or straightening the street, alley, boulevard, avenue, park or public square, and as confirmed by the governing body. Protests and assessments shall be made in the manner provided in Sections 36-403 through 36-406 of this title.
Okla. Stat. tit. 11, § 36-407