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.