Article 2. Board Of Supervisors Procedures of California Education Code >> Division 7. >> Title 3. >> Part 46. >> Chapter 4. >> Article 2.

After the board of supervisors receives official notification that an action to reorganize districts has been approved as provided by law, the board of supervisors shall issue an order to change districts where required by the action, and to establish or reestablish the boundaries of the districts affected by the action. The order shall be entered in the county's record of districts. If the action results in a change of district boundaries of the type described in Section 54900 of the Government Code, the order of the board of supervisors shall include the legal description of each district changed in the action and, immediately after making the order, the board of supervisors shall cause a copy of the order and a map or plat indicating the boundaries established for each district affected by the order to be filed as required by Chapter 8 (commencing with Section 54900) of Part 1 of Division 2 of Title 5 of the Government Code.

(a) An action to reorganize districts is complete when the board of supervisors makes the order pursuant to Section 74250.
  (b) After the expiration of one year from the date of the order, the order shall be conclusive evidence that the district has been legally organized, or the boundaries legally changed, as the case may be, and no suit shall be maintained which questions the validity of the organization or change of boundaries.
  (c) For purposes of district tax revenues and governance, the order shall be effective as of the beginning of the succeeding fiscal year.