This law says that improvement districts can be created within a district using the same process used in irrigation districts. Once established, these improvement districts will operate in the same way and have the same authority as those in irrigation districts.

The board of directors in a district has the same authority and duties as the board of directors in an irrigation district when it comes to creating and governing improvement districts.

This law section explains that assessments, which are charges for improvements in a specific area, should be handled in almost the same way as annual taxes within the district. The only exception is that these assessments need to follow the procedures used for improvement districts in irrigation districts.

This law applies to a specific area in the Kings County Water District, where an improvement district can be created to manage part of the Lakeside Ditch Company's system. If such a district is formed, the local voters can elect a five-member advisory board. This board makes recommendations on system operations and water distribution, which the district board must follow unless all its members agree otherwise. Initially, some advisory members serve two years, others four, then all serve four-year terms after.

This section allows a district to perform all its responsibilities and utilize its authority for any improvement district it creates under this division.