When determining the effect of a proposed annexation on a fire district or a portion of a fire district, considerations by the board of county commissioners shall include, but not be limited to, the:
(a) Response time of the city and the fire district to the area proposed to be annexed;
(b) impact on the fire district from the decrease in its tax base if the annexation is approved;
(c) impact on the city's provision of fire service if the annexation is disapproved;
(d) impact on the residents of the area if the annexation is approved; and
(e) impact on the remainder of the fire district if the annexation is approved.