CA Gov't Code Section 56814

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.