22-198. Counties; boundary changes; ballot; form; effect.
The ballots used at such election in each county affected shall contain the following form:
For proposed change of county boundaries ...............
Against proposed change of county boundaries ...........
If the majority of those voting upon the question in each county affected thereby shall be in favor of said proposed change then said proposed boundaries shall be the legal boundaries of said counties on and after the first day of January following such election; Provided, all assessments and collections of taxes and judicial or other proceedings commenced prior to said first day of January shall be continued, prosecuted, and completed in the same manner as if no change in boundary had been made.
Source