S.C. Code Ann. § 48-11-40: Petition for formation of district.

When twenty-five or more qualified electors residing within a proposed watershed conservation district, or, if less than fifty qualified electors are involved, a majority of the qualified electors, desire to form a watershed conservation district, they shall file a petition with the board of commissioners of the soil and water conservation district in which the proposed watershed conservation district is situated, asking that a watershed conservation district be organized to function in the area described in the petition. The petition must:

(1) set forth the proposed name of the watershed conservation district;

(2) state that there is need in the interest of the public health, safety, and welfare for a watershed conservation district to function in the territory described in the petition;

(3) include a map of the proposed watershed conservation district;

(4) state the approximate number of acres in the proposed watershed conservation district;

(5) state the authority for taxes to be levied each fiscal year for the purposes of the watershed conservation district;

(6) include a request that the area described in the petition be established as a watershed conservation district.