2005 California Streets and Highways Code Sections 19070-19071 CHAPTER 4. AUTHORITY TO PROCEED

19070.  If no protests are filed, or if all protests filed are heard
and denied or if authorized modifications are made in the boundaries
of the proposed district and the boundaries finally established, the
board of supervisors shall have jurisdiction to proceed.
19071.  If the board finds that the petition was signed by taxpayers
representing 60 percent or more of the total assessed valuation of
all taxable property within the territory therein proposed to be
formed into a district, and within the boundaries thereof as finally
established by the board, and that public interest and convenience do
not require that an election be held upon the proposed formation of
said district, it may proceed to establish the district by
resolution.  The provisions of Section 19112 shall apply to a
district formed pursuant to this section.