Section 1177 Of Article 3. By Permanent Road Divisions From California Streets And Highways Code >> Division 2. >> Chapter 4. >> Article 3.

. The officers of the election shall certify the result of the election to the board, giving the whole number of votes cast, and the number for and the number against the tax. If the majority is against the tax, the money transferred to the fund of such division shall revert to the funds from which it was taken.