The governing authority of the parish shall hear all objections at the time appointed or at any time to which the hearing thereof may be adjourned and pass upon them. Its decision thereon shall be final and conclusive.
At this hearing the parish governing authority may change the boundaries of the proposed district by excluding therefrom the lands of persons objecting or by including therein the lands of persons petitioning to be included.
After disposing of all objections, the parish governing authority shall, if it determines to create the district, adopt a resolution finally fixing the general boundaries of the district and giving the district a numerical designation and name, as follows:
"Road District No. ______ of the Parish of _____________."
La. Roads, Bridges and Ferries § 48:575