Article 4. Establishment of California Public Utilities Code >> Division 6. >> Chapter 8. >> Article 4.

On the question of the creation of a special district, the returns of each public agency and of each parcel of unincorporated territory shall be canvassed separately, and the board shall order and declare the special district created and established if in each public agency and if in each parcel of unincorporated territory a majority of those who voted on the proposition of creating the special district voted in favor thereof.
A special district has no separate corporate existence but shall be deemed to be a taxing subdivision of the district.