(1) In the event the district’s board of directors grants a petition for exclusion, the board shall, by resolution, make an order forthwith excluding the lands described in the petition either for all purposes or for only those purposes not related to mitigation. No hearing is required prior to granting a petition for exclusion.
(2)  At a minimum, the order of exclusion shall specify that:
(a)  Lands excluded for all purposes shall not be a part of or be entitled to receive any benefits from the district;
(b)  Lands excluded only for purposes not related to mitigation, shall continue to be part of the district for mitigation purposes only and shall be assessed for these purposes as provided under this chapter;
(c)  Any excluded lands are subject to the requirements of section 42-5257, Idaho Code.
(d)  When the petition is filed on or before December 1 in any calendar year, any assessment, other than those specified in section 42-5257, Idaho Code, against the land for any calendar year subsequent to the year in which the petition was filed shall not be valid and no lien for any such attempted assessment shall attach under section 42-5240, Idaho Code.