Okla. Stat. tit. 82, § 82-1324.15: Hearing on annexation petition

At the time and place set for the hearing and consideration of

the petition, the board of county commissioners shall ascertain

whether proper notice has been given and whether the statements

contained in the petition are true. If true, and if a majority of

the members of the Board of the district to which annexation is

desired do not object to such statement, the board of county

commissioners shall enter into its minutes such findings and shall

set forth in said minutes a description of the new boundaries of

such district. Thereafter, owners of land located within the

annexed territory shall be entitled to subscribe to such benefit

units upon such terms and conditions as the board in its discretion

may provide. Any owner of land located within any territory annexed

to a district who shall subscribe to one or more benefit units and

comply with terms and conditions provided by the board, shall be

entitled to the same rights as participating members.