(b) The board of trustees of a district that proposes to dedicate real property or an interest in real property owned by the district to another public agency shall adopt a resolution of intention that contains:

1. (1) A description of the real property or interest in real property.
2. (2) The name of the public agency to which the district proposes to dedicate the property.
3. (3) The terms and conditions, including any consideration, of the proposed dedication.

4. (4) Findings, based on substantial evidence in the record:

   1. (A) That the real property has never been used for interments.
   2. (B) That no interment rights have been sold or leased for the real property.
   3. (C) That the district does not need the property for cemetery purposes.
5. (5) A statement of the reason or reasons for the proposed dedication.
6. (6) A declaration that the proposed dedication is in the public interest and in the best interests of the district.