Section 10112 Of Chapter 2. Improvements Authorized From California Streets And Highways Code >> Division 12. >> Chapter 2.

. In the case of a proposal for a water supply system or sanitary sewers and facilities, the preliminary steps, including, but not limited to, environmental impact reports, feasibility studies, engineering plans, cost estimates, legal expenses, and elections, may, at the legislative body's discretion, be deemed to be improvements.