California Public Resources Code Section 9802

As used in connection with improvement districts: (a) Improvement includes operation, maintenance, change, and acquisition of existing works, and the construction, operation, and maintenance of new works. (b) Construction includes, but is not limited to, the preparation and execution of plans, maintenance and operation. (c) Real property means land only. (d) Owner of real property means owner of land. (e) Improvement district means a resource conservation district improvement district formed pursuant to this chapter. (f) Land means land within the improvement district or proposed improvement district.