Okla. Stat. tit. 19, § 19-901.24: Dissolution of district

In the event of the dissolution of a district, the board of

directors of the district shall be trustees for the disposition of

the property and the proceeds of the disposition of such property

and all funds remaining on hand shall be deposited with the county

treasurer who shall thereupon succeed to the powers and duties of

the district treasurer and who shall annually collect from all of

the property which shall have been in the district at the time of

the authorization of any bond, an annual assessment sufficient to

pay the interest and amount necessary to retire such outstanding

bonds as the same may become due. Such annual assessment shall be

based upon the district appraisal record at the time of dissolution.

When all of the property of the district has been disposed of and

the funds of the district deposited with the county treasurer, the

powers and functions of the district board, as trustees for

dissolution, shall cease and the board of county commissioners of

the county in which such district is located shall succeed to all of

the powers and duties of the district insofar as it shall be

necessary for them to wind up and conclude the affairs of the

district.