48-3716. Dissolution of district
A. When all indebtedness and legal obligations of every nature whatever have been fully satisfied and paid, a district organized under this chapter may, after approval of such dissolution by the attorney general and the secretary, be dissolved by resolution of its board. A certified copy of the resolution shall, within fifteen days after its adoption, be filed with the clerk of the board of supervisors of each county in the district.
B. If, after dissolution of a district, it is found that there remains unpaid a legal indebtedness of the district, the board of supervisors of each county in which the district was located shall continue annually to levy a tax, as provided by this chapter, upon the property within each such county sufficient to meet the indebtedness and interest thereon.
C. If a district, after dissolution, has any assets, such assets shall be distributed and paid into the general fund of the counties within the district at the time of dissolution based on each county's assessed valuation.