Section 31671 Of Article 2. Special Rate From California Water Code >> Division 12. >> Part 7. >> Chapter 1. >> Article 2.

. After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be benefited by the operations of the district in a manner that would justify its taxation at the regular rate of taxation, the board shall reduce the rate of taxation on the land in an ordinance or resolution entered in full upon its minutes.