85-7-1921. Distribution system defined. The words "distribution system", as used in 85-7-1922 through 85-7-1925, denotes the entire works and property of all irrigation districts, including main ditches and canals, laterals, bilaterals, headgates, flumes, spillways, boxes, and all other appliances and means by which the waters of any irrigation district, including a subdistrict in the district, are or shall be apportioned or distributed for use.