When the governing body deems it necessary to acquire real estate for the purpose of laying out, opening, extending, widening or straightening any street, boulevard, alley, park or public square within the municipality, it shall direct, by resolution, the engineer to prepare the necessary plans, specifications, profiles and an estimate of the probable cost of the improvement and to submit them for approval to the governing body. Upon the approval of the plans and estimates, the engineer shall at once prepare a proposed assessment roll which shall contain: 1. The names of the last-known owners of real estate abutting the improvement, not less than one (1) block distance from the improvement, and including such additional area as shall be deemed to be benefited by reason of the improvement. The record owners shall be listed as shown by the current year's tax rolls in the county treasurer's office, or as shown by certificate of a bonded abstractor;2. A description of each tract or parcel of land to be assessed; and3. The amount of the proposed assessment of each tract or parcel of land, based on apportionment of the cost of improvement among the tracts and parcels benefited by the el of land to be assessed; and3. The amount of the proposed assessment of each tract or parcel of land, based on apportionment of the cost of improvement among the tracts and parcels benefited by the improvement in proportion to the entire area benefited by the improvement.Laws 1977, c. 256, § 36-402, eff. July 1, 1978.
Oklahoma Legal Code