The resolution calling the bond election shall contain all of the statements required by Section 71861 and, in addition, shall state:

1. (a) That the board deems it necessary to incur the bonded indebtedness.
2. (b) The improvement district to be benefited by the bonded indebtedness, as set forth in the resolution of formation of the improvement district, and that a map showing the exterior boundaries of the improvement district is on file with the secretary, which map shall govern for all details as to the extent of the improvement district.
3. (c) That taxes for the payment of such bonds and the interest thereon shall be levied exclusively upon the taxable property in the improvement district.