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Chapter 5. Disestablishment of California Streets And Highways Code >> Division 18. >> Part 5. >> Chapter 5.

The city council may disestablish an area by ordinance after a hearing before the city council. The city council shall adopt a resolution of intention to disestablish the area at least 15 days prior to the hearing required by this section. The resolution shall give the time and place of the hearing.
Upon disestablishment of an area, any proceeds of the tax, or assets acquired with such proceeds, shall be subject to disposition as the city council shall determine.