At the conclusion of the hearing, the board shall, by resolution, determine the following: (a) The amount of the total debt service on any bond indebtedness incurred pursuant to this chapter and the amount of the maintenance and operation costs to be paid by each improvement district established hereunder, in accordance with the estimated benefits to be received by the landowners, water users, and inhabitants of each such improvement district. (b) The method of payment of such debt service and maintenance and operation costs in each such improvement district.
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