The district is defined by geographic boundaries. All properties within those boundaries, except those specifically referenced in the legal description of the district, constitute the make-up of the district and are subject to tax levies authorized by the majority of eligible voters in attendance at annual meetings of the district.

The legal description of the territory within the district boundaries was revised by the Board of Commissioners in late 2009. Vilas County tax records were amended accordingly to ensure that 2009 property tax bills (payable in 2010) were prepared in accordance with the revised description. Although the boundaries of the district were not amended, the description of the boundaries was updated to more accurately reflect the boundary lines. In addition, off-water properties within the district boundaries, but not having deeded access to the lake, were declared exempt from the district.