Section 61.025 - Petition to Create District in Two Counties(a) If the proposed district is located in two counties, the petition shall be presented to the commissioners court of the county which includes the greater part of the district, and this county shall be the county of jurisdiction with relation to all matters concerning the district.(b) The petition shall be signed by 25 resident property taxpayers in each county in the district or if there are fewer than 75 resident property taxpayers in either of the counties, then by one-third of the resident property taxpayers in that county.(c) The name of the district shall include the name of the county which has jurisdiction. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. 8/30/1971.