Okla. Stat. tit. 19, § 19-1206

A. At the time and place set for the hearing and consideration

of the petition, it shall be the duty of the board of county

commissioners to determine:

1. Whether proper notice of the hearing has been given as

required by Section 1205 of this title;

2. Whether the residents of the area described in the petition

are without adequate ambulance service to meet their needs;

3. Whether the installation, maintenance and operation of such

ambulance service is necessary to serve residents of the district;

4. Whether such ambulance service will be conducive to and will

tend to promote the public health, safety and welfare;

5. The area which should be included in the district; and

6. Whether the new district area shall financially affect any

existing service in the county adversely.

B. If, upon such consideration, it shall be found that such

petition is in conformity with the requirements of the Ambulance

Oklahoma Statutes - Title 19. Counties and County Officers Page 513

Service Districts Act, and that such a district should be created

the board of county commissioners shall thereupon immediately

declare the area described in the petition or any part thereof to be

incorporated as a district under the name of "Ambulance Service

District No. __________, __________ County, Oklahoma", inserting

number in order of incorporation and name of county, and thereupon

the district shall be a body politic and corporate and an agency and

legally constituted authority of the State of Oklahoma for the

public purposes set forth in the Ambulance Service Districts Act.

C. The board of county commissioners shall thereupon enter upon

its records full minutes of such hearing, together with its order

creating the district under the corporate name for the purposes of

the Ambulance Service Districts Act. Such districts shall not be

political corporations or subdivisions of the state within the

meaning of any constitutional debt limitations, nor shall the

districts have any power or authority to levy any taxes whatsoever

or make any assessments on property, real or personal.