2005 California Water Code Sections 75110 Article 1. In General

75110.  A special improvement district may be formed of an area
benefited thereby, a bonded indebtedness of such special improvement
district may be incurred under Chapter 3 (commencing with Section
74790) of Part 6 of this division, negotiable promissory notes may be
issued therefor under Chapter 5 (commencing with Section 74950) of
Part 6 of this division, contracts therefor under Chapter 5
(commencing with Section 74570) of Part 5 of this division may be
entered into by the board and approved by the voters of such special
improvement district, the tax base therein may be changed from land
to land and improvements, special assessments may be authorized to be
levied therein under Chapter 3 (commencing with Section 75390) of
Part 8 of this division, and annual assessment taxes may be levied
therein under Chapters 1 (commencing with Section 75350) and 2
(commencing with Section 75370) of Part 8 of this division, all as
provided in this chapter.