Any central business improvement district created by a municipality may embrace a contiguous property area or two (2) or more separate property areas and may include one (1) or more business districts, which business districts may either be historic business districts or business districts in which additional development and growth is expected to occur, or both, and corridors connecting business districts. Two (2) or more central business improvement districts may overlap and may encompass some or all of the same properties. Each district shall be of such size and form as to include all properties that, in the judgment of the governing body, will be benefited by the construction of the improvement project or projects that are proposed to be made in or for such district, or by any portion or portions of such project. The jurisdiction of a municipality to make, finance, and assess the cost of any improvement project shall not be impaired by a lack of commonness, unity, or singleness of the location, purpose or character of the improvement or improvements, or by the fact that any one (1) or more of the properties included in the district is subsequently determined not to be benefited by such improvement or improvements, or by a particular portion of the improvement or improvements, and is not assessed for the improvement or improvements.