AVDC have decided not to take legal action against the Secretary of State over the unitary decision, after Chiltern District Council and Wycombe District Council have begun legal action to halt the creation of a single unitary authority.
Buckinghamshire CC, together with Aylesbury Vale, Chiltern, South Buckinghamshire and Wycombe DCs, are due to be merged into a new unitary in 2020.
However, the plan has been rejected by all four district councils, meaning housing and communities secretary James Brokenshire must legislate for the merger by the end of March.
A Statement from Aylesbury Vale District Council read:
"The district councils in Buckinghamshire were very disappointed with the recent decision of the Secretary of State regarding the way in which the new unitary council will be set up.
"All four district councils decided at recent meetings of their Cabinet not to consent to the Regulations, which were laid before Parliament on 14 January.
"Chiltern District Council and Wycombe District Council have now taken their concerns further and written to the Secretary of State as a preliminary step to legal proceedings.
"At AVDC, we continue to hold the view that unitary local government would be the most efficient and cost-effective way to deliver high quality services to residents and stakeholders within
"However, it was unanimously agreed by the Cabinets of all four district councils that this should not be at the cost of losing the traditional and properly-established processes of local democracy.
"In particular, we take issue with the makeup of the Shadow Executive, which will be empowered to create the new unitary council, and the imposition of the leader of Buckinghamshire
County Council as its leader.
"Such arrangements would be totally contrary to the long-accepted principles of maintaining local sovereignty, democracy, transparency and accountability and are therefore completely unacceptable.
"Aylesbury Vale and South Bucks District Councils await the outcome of the action initiated by Chiltern and Wycombe District Councils with interest.
Councillor Steve Bowles, AVDC Deputy Leader, said: "This is a once-in-a-generation opportunity to transform local government and it is essential that the arrangements are done properly and thoroughly.
"As local leaders it is beholden on us to ensure that transparent and fair democracy is a fundamental building block for this exciting opportunity for our local government arrangements.
"We're focusing on making sure the brand new council represents the very best of the five authorities it will replace to provide the best outcomes for residents and staff."