Section 51.042 - Conversion of District; Findings(a) If, on a hearing, the governing body of the district finds that conversion of the district into one operating under this chapter would serve the best interest of the district and would be a benefit to the land and property included in the district, it shall enter an order making this finding and the district shall become a district operating under this chapter.(b) If the governing body finds that the conversion of the district would not serve the best interest of the district and would not be a benefit to the land and property included in the district, it shall enter an order against conversion of the district into one operating under this chapter.(c) The findings of the governing body of a district entered under this section are final and not subject to appeal or review. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. 8/30/1971.