Okla. Stat. tit. 19, § 19-902.19: Formation of district without bonded indebtedness or

tax levies.

Whenever ten or more persons who are holders of title to lands

located outside the corporate limits of any incorporated city or

town file a petition and map with the board of county commissioners

of the county in which such area is located showing that they are

the owners of all land described and included within the boundaries

of the proposed district, that they all desire the formation of a

rural road limited improvement district and that there will not be

any bonded indebtedness or levy of taxes for payment of road

improvement or maintenance, the said board of county commissioners

may forthwith enter its order organizing such district, specifying

therein that such district has no power to incur debt or levy taxes;

and when such order is entered such district shall have the powers

conferred herein or such as may hereafter be conferred by law upon

such district.