CA Gov't Code Section 59108

“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.