2005 California Streets and Highways Code Sections 5180-5182 CHAPTER 6. CREATING ASSESSMENT DISTRICTS

5180.  The legislative body shall make the expense of such work
chargeable upon a district, which the legislative body shall, in its
resolution of intention, declare to be the district benefited by the
work, and to be assessed to pay the cost and expense thereof.  The
territory comprising said district may, but need not, include all, or
be confined to, or extend beyond, the lots or lands fronting upon
the improvement, or be contiguous, and the district may consist of
separate and distinct areas or sections.  The work performed in one
section need not benefit the other section or sections.
5181.  The district may be described by:
   (a) Stating its exterior boundaries; or
   (b) Giving a description thereof according to any official or
recorded map; or
   (c) Referring to a plat or map on file in the office of the clerk
or engineer at the time of passing the resolution of intention, which
shall indicate by a boundary line the extent of the territory
included in the proposed district, and shall govern for all details
as to the extent of the assessment district.
5182.  The assessment district need not be described in any of the
notices, resolutions, orders or determinations provided for in this
division, other than the resolution of intention.  Any description of
said district in any of the same shall be sufficient, if it refers
to the resolution of intention for a description of the district.