A more thorough explanation:

A levee district is a local or regional political subdivision that is organized to construct and maintain levees within its territory at public expense. Levees are embankments built to prevent flooding from rivers or other bodies of water.

For example, the Sacramento-San Joaquin Delta Levee District in California is responsible for maintaining over 1,100 miles of levees that protect the Sacramento-San Joaquin Delta region from flooding. Another example is the Mississippi River Levee District, which is responsible for maintaining levees along the Mississippi River to prevent flooding in the surrounding areas.

These examples illustrate how levee districts are created to protect communities from the devastating effects of flooding. By constructing and maintaining levees, these districts help to prevent property damage, loss of life, and economic disruption caused by floods.