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"District" means any public agency, other than a local
government, formed pursuant to general law or special act for the
local performance of governmental or proprietary functions within
limited boundaries. "District" includes, but is not limited to, a
county service area, a maintenance district or area, an improvement
district or improvement zone, a mosquito abatement district, a
resource conservation district, an irrigation district, a reclamation
district, a sanitary or sewer district, or any other zone or area,
formed for the purpose of designating an area within which either an
assessment or a property tax rate will be levied to pay for a service
or improvement benefiting that area or a special function will be
carried out within that area.