When the board ofsupervisors determineson itsownaction toproceed tothe establishment of a highway drainage district,it shall do so by the adoption of a resolution of necessity to be placed upon itsrecords, in which it shall describe in a general way the portion of any highway or highways to be included in such district, together with the description ofabutting or adjacent land and railroad rights-of-way to be included in such district and made subject to assessment for such improvement. [SS15, §1989-b; C24, 27, 31, 35, 39, §7640; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §460.3] CS89, §468.337
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