Oklahoma Code § 82-1021.5

Title 82. Waters And Water Rights: Receipt of petition – Verification – Approval of
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petition.
A.  After receipt of the petition, the county commissioners and
the county commissioners of any participating adjacent county shall:
1.  Verify the authenticity of each signatory whose address is
located within the county;

2.  Coordinate with the Oklahoma Water Resources Board and, if
necessary, the adjacent counties to verify that ten individual
permit holders within the proposed district have signed the
petition; and
3.  If, upon consideration, it shall be found that such petition
is in conformity with the requirements of this act, and that such a
district should be created, the board of county commissioners shall
thereupon immediately declare the land described in the petition or
any part thereof to be incorporated as a district under the name of
"____ Groundwater Irrigation District" (inserting unique name of
irrigation district) 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 this act.  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 this 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.
B.  After the county commissioners and the county commissioners
of any participating adjacent county have submitted a request for
the formation of a groundwater irrigation district, each county
board of commissioners shall assign members of the initial district
board.  A county board of commissioners shall select three members
representing groundwater irrigation users within the county.  If
multiple counties reside within the district, each county shall have
equal representation on the district board.  Each of the three
members of the initial district board shall be groundwater permit
holders who irrigate in the county.  District board members shall
serve without compensation.

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