Upon completing the hearing, but no later than the second Tuesday in May, the board shall, by resolution, find:
(a)
The annual overdraft for the preceding water year.
(b)
The estimated annual overdraft for the current water year.
(c)
The estimated annual overdraft for the ensuing water year.
(d)
The accumulated overdraft as of the last day of the preceding water year.
(e)
The estimated accumulated overdraft as of the last day of the current water year.
(f)
The total production of ground water from the ground water supplies within the district during the preceding water year.
(g)
The estimated total production of ground water from the ground water supplies within the district for the current water year.
(h)
The estimated total production of ground water from the ground water supplies within the district for the ensuing water year.
(i)
The changes during the preceding water year in the ground water levels, pressure levels or piezometric heights of the ground water contained within pressure-level areas of the district, and the effects thereof upon the ground water supplies and makeup water requirements of the district.
(j)
The estimated changes during the current water year in the ground water levels, pressure levels or piezometric heights of the ground water contained within pressure-level areas of the district, and the estimated effects thereof upon the ground water supplies within the district.
(k)
The quantity of water which should be purchased for the replenishment of the ground water supplies and makeup water requirements of the district during the ensuing water year.
(l)
The source and estimated cost of water available for such replenishment and makeup water requirements.
(m)
The estimated costs of replenishing such ground water supplies and meeting makeup water requirements of the district with such water so purchased.
(n)
The estimated costs of purchasing, in water years succeeding the ensuing water year, that portion of the quantity of water which should be purchased for the replenishment of the ground water supplies and meeting the makeup water requirements of the district during the ensuing water year, but which is estimated to be unavailable for purchase during said ensuing water year; the estimated costs shall be based on the estimated price of water for replenishment and makeup purposes during the ensuing water year.
(o)
The estimated rate of the replenishment assessment required to be levied upon the production of ground water from the ground water supplies within the district during the ensuing fiscal year for the purposes of accomplishing such replenishment makeup water requirements and providing a reserve fund to purchase in future years, when available, that portion of the quantity of water which should be purchased for the replenishment of the ground water supplies and meeting the makeup water requirements of the district during the ensuing water year, but which is estimated to be unavailable for purchase during such ensuing water year.
(p)
That persons extracting in the aggregate in excess of 50 percent of the water which would be subject to the water replenishment assessment, based upon production during the preceding fiscal year, have not filed their written objections to a proposed water replenishment assessment for the next succeeding fiscal year.
Without the specific finding required by this subdivision (p), no further steps shall be taken to establish such water replenishment assessment for the next succeeding fiscal year.