CA Pub Util Code Section 131104

(a)

The county shall conduct the election called by the board of supervisors pursuant to Section 131102, and the county shall bear the cost in conducting the election, but shall be reimbursed from the proceeds of the tax by the agency imposing the tax if the tax is approved pursuant to Section 131102.

(b)

The election shall be called and conducted in the same manner as provided by law for the conduct of elections by a county.