If the board of commissioners deems a proposed annexation not to be in the best interest of the district, the board shall reject the petition. If the board deems the proposed annexation in the best interest of the district, the board may order the lands identified in the petition or some part thereof be annexed into the district. The lands annexed to the district may be contiguous or noncontiguous to the existing boundaries of the district. The annexation order shall describe the lands to be annexed into the district, and the board may cause a survey thereof to be made if deemed necessary. Thereafter, the annexed land shall be included within the boundaries of the district and shall be subject to such assessments from time to time as the board levies pursuant to section 42-3115, Idaho Code. The board shall state in its minutes at its next regular meeting in which division in the district the annexed lands shall be included, and, if it deems necessary, the board shall make an order redividing the district into divisions, in the same manner and to like effect, as near as may be, as provided for that purpose on the formation of the district.