Oklahoma Code § 19-901.23a

Title 19. Counties And County Officers: Annexation of all or a portion of a fire protection
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district - Requirements.
In the case of a municipality annexing a portion of or all of a
fire protection district as established by this section the
following shall apply:
1.  The delivery of fire protection services shall meet or
exceed the current levels and standards of fire protection services
being provided by the fire protection district, pursuant to the
provisions of Section 324.8 of Title 74 of the Oklahoma Statutes, in
order for a municipality, private entity, organization, corporation
or company to provide fire protection services to a fire protection
district;
2.  A vote of fifty-one percent (51%) of those paying the
current assessment is required to withdraw from the fire protection
district.  The municipality is responsible for the cost of the
election;
3.  The fire protection district and the board of the county
commissioners shall be notified by certified mail ninety (90) days
prior to the municipality taking final action on the annexation;
4.  Existing debt service shall either be assumed by the
annexing municipality based on the share of the percent of revenue
the area annexed generated or the assessment shall be continued
until the debt is paid in full.  The municipality must include this
provision in the final annexation resolution;

5.  The municipality may elect continuing with the effected fire
protection district provided that the fire protection district
continues to receive the assessment without restrictions.
Additional support may be provided by the municipality in the sole
discretion of the municipality;
6.  If, in the judgment of the board of county commissioners,
the exodus of the territory sought to be withdrawn from the district
and is contained within the proposed annexation of the municipality,
will make further existence of the district impracticable, the board
shall proceed to order dissolution of the district.  In the case of
withdrawal of any property from the district as herein provided,
such property shall remain subject to the payment of its
proportionate part of any bonds theretofore authorized by the
district and shall remain subject to annual assessment for the
payment of the principal and interest thereof in the same manner and
to the same extent as if such property had not been withdrawn.  Such
annual assessments, however, shall be computed upon the appraisal
shown on the district appraisal record at the time of the withdrawal
of such property;
7.  The municipality may, through negotiations with the board of
county commissioners and the fire protection district, acquire the
assets and liabilities of the district if it ensures the best fire
protection for the citizens of the district and protects the best
use of the investment which has been made by the citizens of the
district; and
8.  If the municipality may elect to contract for fire
protection with the fire protection district.  The contract shall
address enforcement of fire code, building permits, level of
service, billing, relationship with existing municipal fire
department (i.e. mutual aid agreement, subordinate role, direct
supervision, etc.), additional funding and other issues agreed to by
the two parties.

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