CA Pub Res Code Section 9819

If the directors find that it would be for the best interests of the district and the proposed improvement district to form the improvement district, they shall make and enter in their minutes a final order:

(a)

Approving the petition.

(b)

Forming the improvement district.

(c)

Levying the assessment if any is provided for and if the assessment is necessary.

(d)

Apportioning the assessment, if levied, to the real property in the improvement district according to assessed value as shown on the next preceding equalized assessment roll.