Special road districts: These districts may be created by the county commission after referendum. Counties having organized township governments and most class 1 counties are excluded from the provisions of this law. The district must have a city, town, or village of fewer than 100,000 population within its area, and may not exceed 8 miles. A board of commissioners, appointed by the mayor and city council and the county commission, and is later elected, governs each district. The county and the municipalities within the districts are required to give the districts a portion of fees collected for certain business licenses as well as a portion of the county road and bridge tax. The district may issue bonds with voter approval