Okla. Stat. tit. 82, § 82-1324.20: Dissolution of district - Disposition of facilities

and property.

Whenever a district owning facilities and property desires to

dispose of such facilities and property and become dissolved, 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 participating members in a meeting called for that purpose, such

resolution and plan may be submitted to the board of county

commissioners. If approved by the commissioners, the commissioners

shall thereupon authorize the board of directors to carry through

said plan to dissolve and shall further authorize the board of

directors to wind up the affairs of the district, pay all debts and

expenses and to dispose of any property owned by the district and

for the apportionment of the proceeds thereof together with any

other monies belonging to the district to an adjoining rural water

district or to any other political subdivision of the state. No

money, property or the proceeds thereof shall be distributed to any

private interests. Thereupon the district shall be dissolved as

herein provided.