Section 56036 Of Chapter 2. Definitions From California Government Code >> Division 3. >> Title 5. >> Part 1. >> Chapter 2.

. (a) "District" or "special district" are synonymous and mean an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries and in areas outside district boundaries when authorized by the commission pursuant to Section 56133.
  (b) "District" or "special district" includes a county service area, but excludes all of the following:
  (1) The state.
  (2) A county.
  (3) A city.
  (4) A school district or a community college district.
  (5) An assessment district or special assessment district.
  (6) An improvement district.
  (7) A community facilities district formed pursuant to the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5).
  (8) A permanent road division formed pursuant to Article 3 (commencing with Section 1160) of Chapter 4 of Division 2 of the Streets and Highways Code.
  (9) An air pollution control district or an air quality maintenance district.
  (10) A zone of any special district.