2009 California Water Code - Section 23300-23302 :: Article 7. County Water Districts As Irrigation Districts ..

23300.  As used in this article "county water district" means a
county water district which has heretofore executed or shall
hereafter execute a contract with the United States for any or all of
the following purposes:
   (a) Acquisition, extension, or operation of works for irrigation
or drainage or flood control or the development of electric or other
power.
   (b) A water supply.
   (c) Assumption as principal or guarantor of indebtedness to the
United States.

23301.  Every such county water district shall, within the meaning
of the act of Congress approved August 11, 1916, entitled "An act to
promote the reclamation of arid lands" and of the act of Congress
approved May 15, 1922, entitled "An act to provide for the
application of the reclamation law to irrigation districts," be
deemed to be an irrigation district organized and created under the
irrigation districts laws of this State.

23302.  Public land of the United States within any such county
water district is subject to assessment and taxation for all purposes
of such district to the extent provided in said acts of Congress
upon full compliance therewith by the county water district.