Okla. Stat. tit. 19, § 19-1217: Dissolution of districts

Whenever a petition signed by three-fourths (3/4) of the

residents in any district organized under provisions of this act or

a petition signed by all of the directors of such district is

presented to the board of county commissioners and it shall appear

from the petition that:

1. The district owns no property of any kind exclusive of

records and files;

2. All of its debts and obligations have been fully paid; and

3. The district is not functioning, and will probably continue

to be inoperative because the board of directors is unable to obtain

the necessary financing or for any other reason,

the board of county commissioners shall, after such finding, issue a

certificate stating the allegations in the petition as true and

declaring the district dissolved, and shall make full minutes of

such hearing in its journal and deliver the certificate to the

secretary of the district. The secretary of the district shall,

within thirty (30) days thereafter, deliver all records and files to

the county clerk, and thereupon the district shall be dissolved.