Okla. Stat. tit. 19, § 19-1218: Sale of facilities and property

A. Whenever a district owning facilities and property desires

to sell such facilities and property and dissolve, the board of

directors may adopt a resolution setting forth the proposed plan

and, upon such plan being approved by three-fourths (3/4) of the

residents of such district present at a meeting called for that

purpose, such resolution and plan may be submitted to the board of

county commissioners.

B. If approved by the commissioners, the commissioners shall

thereupon authorize the board of directors to carry through the plan

of sale and shall further authorize the board of directors to wind

up the affairs of the district, pay all debts and expenses, and

distribute any excess funds to the members on an equal basis.

Thereupon the district shall be dissolved as herein provided.