CA Pub Util Code Section 102055

(a)

Any city or county listed in Section 102051 may be annexed to the district in the manner provided in this section.

(b)

The legislative body of the city or county proposed to be annexed shall agree in writing with the board of directors upon the terms and conditions of annexation, which agreement, among other things, may provide for the levy and collection of special taxes within the city or unincorporated area of the county in addition to the taxes otherwise provided for in this part; the fixing of rates, rentals, and charges differing from those fixed or existing elsewhere within the district; the incurring or assumption of indebtedness; the making of a payment or payments; or the transfer of property, real and personal, and other assets to the district by the city or county.