California Water Code § 36447.11

Water Code
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Refunding bonds issued under Article 6 (commencing with Section 36060) of Chapter 2 may be issued in the manner set forth in this chapter regardless of whether or not the bonds being refunded were issued in the manner set forth in this chapter. The par value of each improvement district’s refunding bonds included in the consolidated refunding bonds shall be only sufficient to provide for the refunding of that improvement district’s bonds to be refunded.

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