2009 California Water Code - Section 26875 :: Article 1. Petition And Notice

26875.  Land which is not a part of the district, whether or not
contiguous to it, may be included within the district.
   If such land is not capable of being served water at the time of
inclusion, the board may exempt the included parcel from the
imposition of district assessments, in whole or in part, until such
time as a water supply is available for service to such land.