A. Following the hearing, if it appears after consideration of all objections that the petition is signed by the requisite numbers of registered voters, that the proposed maintenance and operating program for community parks within the district is necessary and that the public health, comfort, convenience, necessity or welfare will be promoted by establishment of the district, the boards of supervisors, by formal order, shall declare its findings, establish the boundaries and declare the district organized under a corporate name by which it shall be known in all proceedings. The boards of supervisors shall eliminate any territory described in the petition which it finds will not be benefited by establishment of the district. After the formal order of establishment the district is a body corporate with the powers of a municipal corporation for the purposes of carrying out the provisions of this article.

B. If the district is established, certified bills covering the costs of the boards of supervisors and the disbursements of the petitioners shall be presented to the board of directors of the district and paid from funds of the district. If the boards of supervisors find that the territory described in the petition should not be incorporated into a community park maintenance district, the boards shall dismiss the proceedings and may collect the costs on the bond of the petitioners.