(a) The board shall enter an order of temporary acceptance in the minutes of the hearing if, on hearing the petition for annexation, the board finds that:
(1) the proposed annexation is to the advantage of the district;
(2) no injury would result to the district; and
(3) the territory to be annexed will benefit from the improvements and plans of the district.
(b) The order may include all of the land described in the petition, but if the board finds a modification or change is necessary, the board shall include only territory that will benefit and not result in injury to the existing district.
(c) The board may condition its findings for the annexation of territory on the grant of certain petitions for exclusion.
(d) An annexation of territory does not become effective until ratified at an election under Section 9018.057.