California Code, Streets and Highways Code - SHC § 25036

All districts organized or tentatively organized prior to August 14, 1931, may reorganize under this part.  The board of directors of the district or tentative district proposing to reorganize under this part may adopt a resolution declaring its intention so to do.  It shall then transmit a certified copy of the resolution to the boards of supervisors of the several counties composing the district for their approval.  If the boards of supervisors of all of the counties composing the district consent to the reorganization, the board of directors of the district shall adopt a resolution setting forth such consent and declaring the district or tentative district reorganized under this part.  Thereupon the reorganization shall be complete and the district shall thereafter conform to the provisions of this part and shall have all of the powers and duties in this part provided.  A certified copy of the resolution declaring reorganization shall be transmitted to the Secretary of State.