The organization of any local improvement district herein provided for may be initiated upon a petition signed by not less than sixty percent (60%) of the resident owners or two-thirds (2/3) of the owners of property subject to assessment within such proposed improvement district, or by resolution of the council adopted by an affirmative vote of a majority of the members of the full council at a regular or special meeting thereof. The terms of a petition shall include a description of the boundaries of a proposed district, the improvements to be made and the property to be assessed.
Idaho Code § 50-1706