If the board of directors considers that it is not for the best interest of the district to include in the district the lands mentioned in the petition, the board, by order, shall reject the petition. However, if the board considers that it is for the best interest of the district that the lands or any part of the lands be included, the board may order that the district be changed so as to include the lands or any part of the lands mentioned in the petition. When making the change, the board shall not subject to the charges or assessments of the district the lands of any owner objecting to the inclusion of the lands. However, the board may include such lands within the boundaries of the district solely for administrative convenience. The order shall describe the boundaries of the land included with such exceptions as may be made.
ORS 545.071