California Government Code § 56814

Government Code
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If the proposal includes the disincorporation of a city, as defined in Section 56034, with the assignment of property tax revenues to a successor the commission shall make the following determinations, as appropriate: (a) The increase of the appropriations limit for the successor if the successor is an existing entity. (b) The appropriations limit for a new special district through a formation process as defined by Section 56810.

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