There is a newer version of the California Code
2010 California Code
Water Code
Article 4. Vesting Of Property Upon Dissolution
WATER CODE
SECTION 76060-76061
76060. Upon the dissolution of a district, any and all real property belonging to the district shall become and be the property of the county in which the real property is situated. 76061. The personal property belonging to a district upon its dissolution shall be sold by the board of supervisors of the principal county, and the proceeds from such sale, together with all moneys of the district, remaining after the payment of all of the obligations of the district, shall be paid into the general funds of the affected counties in the same proportions that the assessed values of the lands (according to the last assessment rolls) within the district in each of such counties bear one to the other.
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