Regardless of the type or character of the existing surface, the municipal governing body may resurface, with such material or materials as the governing body deems proper, any street, avenue, boulevard, lane, or alley, or any part or parts thereof, within the municipality, which has heretofore been paved, macadamized, black-topped, chatted, graveled, or otherwise improved. The municipality may pay, or provide for payment of, the cost of the resurfacing in any manner or by any procedure provided by statute for the paving, macadamizing, black-topping, chatting, graveling, or otherwise permanently improving streets, avenues, lanes, and alleys in municipalities. The governing body, in its discretion, may also provide for the payment of any portion of the cost of the resurfacing from the street and alley fund of the municipality; from revenue from parking meters; or from any funds derived from leasing or other uses of streets and alleys, or other funds available for the maintenance and repair of such streets, avenues, boulevards, lanes or alleys. In addition to using any of the above-mentioned funds, the municipal governing body may also provide for the apportionment and assessment of the balance of the cost of resurfacing against the real property benefited thereby, in the manner provided by statute for the apportionment and assessment of the cost of permanent street improvements against property benefited thereby.
Okla. Stat. tit. 11, § 36-102