Idaho Code § 43-2408: Objections not withdrawn — Resolution of board.

If any person interested shall show cause as aforesaid and shall not withdraw the same, and if the board of directors shall deem it in the best interest of the district that domestic annexation be granted as to the lands described in such petition, or some part thereof, the board shall adopt a resolution to that effect. The resolution shall describe the lands for which, in the opinion of the board, domestic annexation should be granted.