Section 48-2947 - Entry and filing of order excluding lands upon petitionA. Upon the hearings, if the board of directors deems it for the best interest of the district to grant the petition it may do so, or may deny it, but in either event shall enter an order upon the records of the district recording the action taken.B. If an order is made for the exclusion of lands a certified copy of the order shall be recorded in the office of the county recorder and filed with the board of supervisors of each of the counties in which portions of the district are located. The recording and filing of the order shall give full legal force and effect to the order, and proof of the facts stated in the order shall be made in the same manner and with like effect as proof is made of the original order establishing the district.