Section 67.1411 - Districts, how established1. The governing body of any municipality or county may establish one or more districts in the manner provided in sections 67.1401 to 67.1571.2. The boundaries of the district shall be contiguous.3. Each district shall be either a political subdivision of the state or a not-for-profit corporation organized pursuant to chapter 355.4. If a proposed district is a not-for-profit corporation, such corporation shall be organized and in good standing pursuant to the provisions of chapter 355 at the time the petition for the proposed district is filed with the municipal clerk.5. The name of the district shall include "community improvement district" and if it is a not-for-profit corporation, it shall be the same as the name of the not-for-profit corporation.