Section 23530 Of Article 4. Formation And Assessment From California Water Code >> Division 11. >> Part 6.5. >> Chapter 1. >> Article 4.

. Regardless of any findings made by the board if more than one-third in number of the owners of title to land within a proposed distribution district object at the hearing to its formation or to the levy of the proposed ad valorem tax, the board shall deny the petition, and no further proceeding shall be had on it.