Cal. Streets and Highways Code - SHC § 18710. Section 18710.
The city council may, by final resolution, order the district formed. The final resolution shall:
(a)
Describe the boundaries of the district as finally established.
(b)
List the items of maintenance and operation agreed to be furnished, and their estimated cost for the first year, and order that those items be furnished from time to time as necessary.
(c)
Order that the percentage of the total expenses of the maintenance and operation to be paid by the district shall be paid by special assessment taxes levied upon all the lands, exclusive of improvements, within the district.
(d)
Specify the percentages of the total expenses of maintenance and operation to be paid by the district and by the city respectively.