The Beamans filed a petition to change the boundaries of Central School District 13J (petitioner) in order to transfer their property into the Salem-Keizer School District. The change would affect school districts under the jurisdictions of the Marion County Boundary Board (Marion Board) and the Polk County Boundary Board (Polk Board). On October 14,1986, Marion Board ordered the boundary change by a document titled “Notice to School Boards.” Petitioner then sought judicial review of that order.1 Marion Board has moved to dismiss, arguing that we lack jurisdiction. We agree and grant the motion.
Review of Marion Board’s action lies either in this court or before the State Board of Education, depending on whether the petition is a “double 100 percent petition,” ORS 330.101(5), or a petition under ORS 330.090, and whether it is approved or not.2 However, there is not yet anything to review, because Marion Board’s action is not final. The Beaman petition involves districts under the jurisdiction of both Marion Board and Polk Board. Polk Board has not acted. When districts under the jurisdiction of more than one boundary board are involved in a boundary change, approval by the board in which the larger district lies is only a preliminary action. The change is not effective unless and until the board in which the smaller district lies concurs. ORS 330.095(3).3 That board may refuse to concur. See, e.g., Kumley v. Polk Co. Dist. *88Boundary Board, 75 Or App 315, 706 P2d 562 (1985). Here, Marion Board’s approval of the change cannot be effective until Polk Board concurs and, if Polk Board does not concur, there will not be anything to review. Marion Board’s order is not subject to review by either the State Board of Education or this court until Polk Board approves it. See Steamboaters v. Winchester Water Control Dist., 69 Or App 596, 688 P2d 92, rev den 298 Or 553 (1984). We therefore lack jurisdiction.4
The petition for judicial review is dismissed.5