A community services district (CSD) may be formed to provide water, sewer or garbage services, fire protection, public recreation, street lighting, mosquito abatement, police services, library services, street improvements, conversion of overhead electric and communication facilities to underground locations, ambulance services, airport facilities, and transportation services. A district may consist of unincorporated territory in one or more counties. The board of directors may consist of three or five members elected at large, or may be the board of supervisors.

After a CSD has been formed, the boundaries of the district may be altered and contiguous or noncontiguous unincorporated territory may be annexed to the district. Incorporated territory that is contiguous to the district may be annexed to the district with the consent of the affected city.