A district is a political subdivision of the state. A district is not an agency or instrumentality of a local agency.

A district is comprised of an area specially benefited by and subject to special assessment to pay the cost of an improvement. While a district performs certain governmental and proprietary functions as a political subdivision of the state, it is not a special district within the meaning of Section 56036 of the Government Code.

The powers of a district are vested in the board of directors.