Okla. Stat. tit. 82, § 82-1324.19: Dissolution of district prior to acquisition of

assets.

A. The provisions of this section shall apply to dissolution of

districts prior to acquisition of assets.

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

landowners 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 said petition that said district owns no property of any kind

exclusive of records, maps, plans and files; that all of its debts

and obligations have been fully paid; that 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

said petition as true and declaring said district dissolved, and

shall make full minutes of such hearing in its journal and deliver

said certificate to the secretary of said district. The secretary

of said district shall, within thirty (30) days thereafter, deliver

all records, maps, plans and files to the county clerk, and

thereupon said district shall be dissolved.