48-410. Dissolution of district
A. Districts may be dissolved by an order of the board of directors of the district or dissolved in the same manner as they were initiated. After an order of the board has been made dissolving a district, the board of supervisors shall succeed to all the powers of the district until the obligations and disposal of district assets have been fully satisfied.
B. If any funds remain in the district fund after dissolution and satisfaction of all outstanding obligations and sale of district property, the remainder shall be credited to each owner of property in the former district in proportion to the assessment last paid by him.