2009 California Water Code - Section 31625 :: Chapter 6. Kings County Water District Improvement District

31625.  One or more improvement districts may be formed in the Kings
County Water District which may include all or any part of the land
in the district in the manner prescribed in Chapter 5 (commencing
with Section 31585) of this part for capital outlay purposes,
including, but not limited to, the acquisition of stock of mutual
water companies. If any such improvement district is formed pursuant
to this section, assessments shall be levied, collected, and enforced
exclusively upon land within such improvement district to raise the
funds necessary for the purposes of such improvement district. Such
assessments shall be levied, collected, and enforced at the same time
and as nearly as may be practicable as annual taxes for the purposes
of the district. If bonds are to be issued on behalf of any such
improvement district pursuant to Section 31610, the board may, in
determining the amount of debt to be incurred, include the estimated
cost of all stock of mutual water companies which the board
determines should be acquired by such improvement district, even
though all of such stock is not then available to be so acquired.