California Code, Water Code - WAT § 31791

(a) The bond tax shall be levied upon the district or improvement district therein benefited by the purposes of the bonded debt, as stated in the resolution of the board declaring the necessity of incurring the bonded debt.

(b) The water tax shall be levied on the portion of all of the district as is benefited by the water system as determined by a resolution of the board.

(c) Each improvement district tax shall be levied solely upon the property within the improvement district as described in the resolution of the board creating such improvement district.

(d) The general tax shall be levied on all the property within the district.