Cal. Health & Safety Code § 9026
(d) At its hearing, the board of supervisors shall receive and consider any written or oral comments regarding a resolution adopted pursuant to subdivision (b). At the conclusion of the hearing, the board of supervisors shall make a finding regarding the value of written protests filed and not withdrawn and take one of the following actions:
(1) In the case of a district that has a board of trustees appointed by the board of supervisors:
(2) In the case of a district where the board of supervisors has appointed itself to be the board of trustees: