Section 72705 Of Article 2. Inclusion Proceedings Initiated By The Board From California Water Code >> Division 20. >> Part 11. >> Chapter 1. >> Article 2.

. If written protests are filed by the holders of title of one-half of the value of the territory proposed to be annexed as shown by the last equalized assessment roll of each county in which the territory is situated, further proceedings shall not be taken, and the board shall refuse the annexation by a resolution so stating.