Article 7. County Water Districts As Irrigation Districts of California Water Code >> Division 11. >> Part 6. >> Chapter 2. >> Article 7.

As used in this article "county water district" means a county water district which has heretofore executed or shall hereafter execute a contract with the United States for any or all of the following purposes:
  (a) Acquisition, extension, or operation of works for irrigation or drainage or flood control or the development of electric or other power.
  (b) A water supply.
  (c) Assumption as principal or guarantor of indebtedness to the United States.

Every such county water district shall, within the meaning of the act of Congress approved August 11, 1916, entitled "An act to promote the reclamation of arid lands" and of the act of Congress approved May 15, 1922, entitled "An act to provide for the application of the reclamation law to irrigation districts," be deemed to be an irrigation district organized and created under the irrigation districts laws of this State.

Public land of the United States within any such county water district is subject to assessment and taxation for all purposes of such district to the extent provided in said acts of Congress upon full compliance therewith by the county water district.