An ”irrigation district” is a public or quasi-public corporation established under Texas Water Code Chapter 58 for the purpose of providing water or irrigation services to the property owners located within the area that constitutes the district.

The irrigation district has the right to issue irrigation bonds for financing the construction of irrigation projects.

Funds for the amortization and interest payment on the funds are raised by real estate special assessments levied by the irrigation district on those properties within its boundaries. An irrigation district has no authority to levy general taxes, its power being limited to levy what are generally known as special assessments.

Texas Water Code Sect. 58.121 allows the District to "cooperate with the United States under the federal reclamation laws" to contract, purchase, or operate facilities, or guarantee indebtedness to the US on account of district lands.