Section 31605 Of Article 2. Formation And Projects From California Water Code >> Division 12. >> Part 6. >> Chapter 5. >> Article 2.

. No improvement district shall be formed pursuant to this chapter unless the board shall, in the resolution declaring such improvement district to be formed, find and declare that all taxable property located within the improvement district is equally benefited by the project proposed therefor, and if the board so finds and declares such determination shall be final and conclusive.