The board after the hearing on its proposal to exclude and the objections thereto shall order the exclusion of all or any part of the land described in the resolution when as to the land to be excluded, the board determines that:
(a)  The land has not received water from the irrigation works and system of the district during the period of five (5) years immediately preceding the adoption of the resolution of the board declaring its proposal to exclude the land;
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(b)  The land will not be directly and presently benefited by the operations of the district;
(c)  The ditch rights of other landowners in the same lateral ditch water users’ association in the district will not be injured; and,
(d)  The exclusion is for the best interests of the owner of the land proposed to be excluded and of the district.