Section 57.012 - Petition(a) Before a district is created, a petition must be presented to the commissioners court or to the county judge of the county if the commissioners court is not in session.(b) The petition, signed by the owners of a majority of the acreage of the proposed district, shall: (1) describe the proposed boundaries of the district;(2) state the general nature of the proposed improvements and their necessity and feasibility;(3) state whether the taxes proposed to be levied in the district are to be levied on the ad valorem basis or on the benefit basis; and(4) designate a name for the district which shall include the name of the county in which the district is located.(c) If the proposed district is composed of land in two or more counties, the petition must designate one of the counties in which any part of the district is to be located as the county of jurisdiction, and this county has jurisdiction over all matters concerning the district. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. 8/30/1971.