Cal. Water Code - WAT § 71987. Section 71987.
At the conclusion of the hearing, the board shall by resolution determine whether it is deemed necessary to form the proposed revenue improvement district and to incur the bonded indebtedness. If so, the resolution shall state:
(a)
The purpose for which the proposed debt is to be incurred.
(b)
The estimated amount of the proposed debt.
(c)
That the exterior boundaries of the portion of the district which will be benefited are set forth on a map on file with the secretary, which map shall govern for all details as to the extent of the revenue improvement district.
(d)
That such portion of the district set forth on the map shall thereupon be formed and be known as “Revenue Improvement District No. ____ of ____ Municipal Water District.”