If the board of directors deems a change in district boundaries to include any of the lands mentioned in the petition is not in the best interests of the district, the board shall reject the petition. If the board deems the change is in the best interest of the district, the board shall grant the petition in whole or in part and by resolution direct the chairman and the secretary of the board to issue an order including all or any part of the lands mentioned in the petition in the district, unless electors who together own at least ten percent of the whole number of acres [hectares] in the district subject to assessment for irrigation costs object in writing at or before the time of hearing to the inclusion of the lands. When lands are included in a district, the order of the board of directors allowing inclusion must be filed with the department of water resources and with the county auditor of each county in which the lands are situated. The order also must be filed and recorded in the office of the recorder of each such county.
N.D.C.C. § 61-10-27