(a) Process.--After receiving the findings of fact and the advice of the committee, the court shall conduct a hearing. If, after the hearing, the court deems further investigation necessary to determine the advisability of incorporation, it may issue an order to obtain the additional information. When the court has obtained all reasonably necessary information and has determined that the conditions required under this section have been met, the court shall determine the desirability of the proposed incorporation based upon the following:

(b) Determination.--If the court determines that the desirability of the proposed incorporation is not supported by a preponderance of the evidence, the court shall enter a final decree denying the request of the petitioners, and no other proceedings may be held. If the court determines that the desirability of the proposed incorporation is supported by a preponderance of the evidence, the court shall certify the question of the proposed incorporation to the board of election of the county for a referendum vote of the residents of the proposed borough. Upon receipt of the certified election results, the court shall enter a final decree granting or denying the request of the petitioners.

(c) Expenses.--The petition and the final decree granting or denying the petition shall be recorded in the recorder of deeds office of the county at the expense of the petitioners. The petitioners shall pay all other expenses and costs in connection with the proceedings.