An "irrigation district" is a public or quasi-public corporation established under state law for the purpose of providing water or irrigation services to the property owners located within the area that constitutes the district.

The irrigation district typically 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 commonly raised by real estate special assessments levied by the irrigation district generally 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.

Statutes in some jurisdictions allow an irrigation district to enter into a contract with the United States of America for a supply of water for the irrigation of lands within the district.