Article 4. Taxing Subdivision of California Public Utilities Code >> Division 10. >> Part 2. >> Chapter 10.5. >> Article 4.

A special service district has no separate corporate existence, but shall be deemed to be a taxing subdivision of the district, and within each special service district the board may levy and collect or cause to be collected taxes for any lawful purpose in accordance with Chapter 7 (commencing with Section 29120) and Section 29183.