CHAPTER 2A. Revenue Improvement Districts [23800. - 23811.]

Cal. Water Code - WAT 2A.

in effect

Cal. Water Code - WAT § 23800. Section 23800.

As used in this chapter and in other chapters when applied to an improvement district or proposed improvement district formed or to be formed under this chapter, (a) “Land” means land entitled to receive water from a district as a matter of right but located outside the district, and land in the district, or either of these. (b) “Revenue” means all or any part of any source or sources of payment excluding assessments.

Cal. Water Code - WAT § 23801. Section 23801.

Unless otherwise expressly provided in this chapter the provisions of all sections of Part 7 of this division shall be applicable to an improvement district formed pursuant to this chapter.

Cal. Water Code - WAT § 23802. Section 23802.

Land may be formed into an improvement district for one or more of the purposes provided for in Chapter 1 of this part.

Cal. Water Code - WAT § 23803. Section 23803.

The formation of an improvement district under this chapter may be proposed and the petition therefor shall be signed by two-thirds or more in number of the holders of title to the land in the proposed improvement district and the signatures must include those of two-thirds or more in number of the holders of title to the land in the proposed improvement district located outside the district and two-thirds or more in number of the holders of title to the land in the proposed improvement district located in the district if both classes of land are to be included.

Cal. Water Code - WAT § 23804. Section 23804.

Land, in the proposed improvement district, located outside the district shall be described in the petition by each owner, which shall be according to the next preceding equalized county assessment roll.

Cal. Water Code - WAT § 23805. Section 23805.

No assessment shall be levied in the improvement district and no statement thereof prepared, but in lieu thereof the cost of the improvement and the improvement district warrants issued and interest thereon shall be paid from revenue designated by the board in its order forming the improvement district.

Cal. Water Code - WAT § 23806. Section 23806.

The notice provided for in Section 23645 shall also state that the hearing is called to determine the allocation of revenue to pay the costs of the proposed improvement.

Cal. Water Code - WAT § 23807. Section 23807.

Regardless of any findings made by the board if more than one-third in number of the holders of title to land, in the proposed improvement district, located outside the district or more than one-third in number of the holders of title to land, in the proposed improvement district, located inside the district, object at the hearing to its formation or the allocation of revenue made to pay the cost of the proposed improvement, the board shall deny the petition and no further proceedings shall be had on it.

Cal. Water Code - WAT § 23808. Section 23808.

Until the payment or retirement of the warrants for the benefit of which an allocation was made, the allocation shall be irrevocable and the revenue allocated shall be applied solely to the payment of the obligations specified in the allocating order.

Cal. Water Code - WAT § 23809. Section 23809.

Before April 1st of each year after the warrants are issued the board shall fix charges for the use of water in the improvement district sufficient, when added to other allocated revenue that will be received during the current year, to provide funds adequate to pay the amount of the improvement district warrants and interest thereon then due and that will fall due during the current year plus an amount equal to 10 percent more than such amount if the warrants provide that such additional amount shall be charged to establish a reserve fund to further assure payment of the warrants and interest.

Cal. Water Code - WAT § 23810. Section 23810.

Except as provided in Section 23811, the improvement district warrants shall be made payable over not to exceed a period of 10 years and shall specify a rate of interest fixed at the time of their issuance not exceeding 8 percent per year.

Cal. Water Code - WAT § 23811. Section 23811.

Upon approval by two-thirds of the board, the improvement district warrants shall be made payable over not to exceed a period of 20 years and shall specify a rate of interest fixed at the time of their issuance not exceeding 8 percent per year.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026