CA Sts & High Code Section 25026

The board of supervisors of any county may initiate proceedings proposing the creation of a district by adopting a resolution reciting:

(a)

That the public interest requires the improvement of one or more public highways and the acquisition of any necessary rights of way therefor.

(b)

The general location and extent of the highways to be improved.

(c)

That it is proposed to create a district composed of the counties of ____ (naming them) which will be benefited by the proposed improvement.