Irrigation district

In the United States an irrigation district is a cooperative, self-governing public corporation set up as a subdivision of the State government, with definite geographic boundaries, organized, and having taxing power to obtain and distribute water for irrigation of lands within the district; created under the authority of a State legislature with the consent of a designated fraction of the landowners or citizens.

It is a special-purpose district created by statute in order to develop large irrigation projects. These districts have the power to tax, borrow, and condemn.

...
Wikipedia