48-2028. Dissolution of sanitary district
A. A sanitary district organized under this article, which has no bonded indebtedness and when all legal indebtedness of the district has been discharged, may be dissolved on the vote of a majority of the qualified electors of the district at a special election called by the board of directors upon the question of dissolution. If a majority of the votes cast favors dissolution, the board of directors shall by resolution declare the district dissolved, and thereupon the district is dissolved. A certified copy of the resolution shall, within fifteen days after its adoption, be filed with the clerk of the board of supervisors of the county in which the district is situated.
B. Upon dissolution of a sanitary district the property of the district which is located within the corporate limits of a city or town shall vest in that city or town. Other property of the district shall vest in the county. Any funds of the district at the time of dissolution shall be transferred to the incorporated city or town and to the county in proportion to the assessed valuation of taxable real property within the city or town and within the county, respectively, as it appears on the current assessment roll.
C. If after dissolution of a sanitary district, it is found that there remains unpaid a legal indebtedness of the district, the board of supervisors of the county in which the district was located shall levy a tax upon the real property and mobile homes within the district as it existed at the time of dissolution, sufficient to meet the indebtedness and interest thereon, and shall pay the indebtedness and interest from the proceeds of the tax.
D. In the case of a district to which section 9-101.02 applies, the election on dissolution held in conjunction with the election on incorporation of the city or town shall be deemed to be the election required by this section, so that when the other conditions of subsection A of this section shall have been satisfied, the district shall be dissolved.