This polygon shapefile depicts the boundaries for Community Service Districts and Spheres of Influence in unincorporated areas of the County of Humboldt, California, to which basic services like water, sewage collection and street lighting services are provided by the County. Because Counties often consist of large and diverse geographical areas, providing a consistent and adequate service level across all areas can be difficult. The Community Services District Law (Government Code §61000-61850) was created to provide an alternate method of providing services in unincorporated areas. Property owner pay taxes to the Community Service District instead of the County for the services provided. Taxes are calculated upon assessed value of the land and improvements and placed on the property tax bill.The Humboldt County Planning and Building Department is responsible for protecting the public health, safety and welfare via building permit review and inspections consistent with California model codes as well as planning and development review and approval consistent with the county's General Plan. This Department oversees the Advance Planning Division, which is responsible for the Humboldt County's Geographic Information System (GIS) that is utilized by other County Departments; many federal, state and local agencies; and the general public. This coverage can be used for basic applications such as viewing, querying, and map output production, or to provide a basemap to support graphical overlays and analyses of geospatial data.