California Government Code § 59108

Government Code
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“Improvement” where used in “special improvement district” means any public improvement. It shall be liberally construed to include: (a) Any acquisition of land, rights of way, or easements for public use. (b) Any acquisition or construction of buildings, structures, or public works. (c) A combination of any or all of the foregoing. (d) All acquisitions of land and all acquisition and construction of public works authorized by law.

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