CA SB1171

Authorizes reclamation district boards to form improvement districts to incur bonded indebtedness for acquisition, construction, completion, or repair of improvements, works, or property payable from taxes levied on less than all lands within the reclamation district.

Establishes procedures for improvement district creation including notice requirements (publication in newspapers and posting in three public places), public hearings, and the ability for the board to modify district boundaries, purpose, or debt amount after notice and hearing.

Permits reclamation districts to use the Improvement Act of 1911, Municipal Improvement Act of 1913, or Improvement Bond Act of 1915 procedures for constructing any facilities otherwise authorized by law.

Requires improvement district assessments to be levied, collected, and enforced similarly to annual district taxes, with assessment hearings and elections complying with Government Code Section 53753.

Allows reclamation district boards to advance general funds to improvement districts and repay such advances from bond proceeds, with the treasurer maintaining records of all advances and repayments.