California Public Resources Code
At any time prior to the incurring of any indebtedness or upon the full payment of all indebtedness of an improvement district, a petition, signed and acknowledged by not less than the number of owners of real property constituting the improvement district required to sign a petition to form the improvement district, may be filed with the directors requesting that the improvement district be dissolved.
A hearing on dissolution shall be had in the same manner and after the same notice as is required for the formation of an improvement district.
The directors may, after the hearing, order the improvement district dissolved.
The order of dissolution shall be recorded in the same manner as the order forming the improvement district.