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Chapter 14. Annexation Of Territory of California Streets And Highways Code >> Division 9. >> Part 2. >> Chapter 14.

At any time after the formation of a district the board may determine that contiguous territory should be annexed to the district.
The board shall fix a time and place for hearing of the matter of annexation and shall direct its clerk to publish a notice pursuant to Section 6066 of the Government Code in any newspaper circulated in the county which the board deems most likely to give notice to the landowners of the territory proposed to be annexed.
The notice shall contain a description of the territory proposed to be annexed and the time and place at which objections to the annexation will be heard.
At the time and place of hearing, or at any time to which it is continued, the board shall consider any objections which may be filed against the annexation of any territory to the district.
After the hearing the board may refuse to annex any territory to the district or it may include all or a portion of the territory proposed to be annexed. If the board determines to annex any territory it shall by order entered on its minutes alter the boundaries of the district and annex thereto all or such portion of the territory as will be benefited by inclusion in the district.
Any territory which will not be benefited by inclusion in the district shall not be included in the district.
The order of annexation shall be conclusive evidence of the validity of all prior proceedings leading to the annexation recited therein and upon the making of the order, the territory shall become a part of the district and shall be taxed, together with the remainder of the district, for all taxes thereafter levied by the board for the purposes of the district.
The procedure prescribed in this part shall be the exclusive method of formation of such district and of annexation of territory to a district.