(2) If the petition provides for a five-member board of directors or provides for a three-member board of directors for a subdivided district, the county court shall divide the district into the required number of divisions. Each division shall be as nearly equal as practicable in the number of acres that will be subject to the charges or assessments of the district. The county court shall define and particularly describe division boundaries and make use, insofar as may be desirable, of any natural boundaries that may exist in the district. The divisions shall be numbered. [Formerly 545.008; 1999 c.452 §6]