RCW 36.69.310: Dissolution.

(1)(a) Any park and recreation district formed under the provisions of this chapter may be dissolved in its entirety in the manner provided in chapter 53.48 RCW, relating to port districts.

(b) In order to facilitate the dissolution of a park and recreation district, such a district may declare its intent to dissolve and may name a successor taxing district. It may transfer any lands, facilities, equipment, other interests in real or personal property, or interests under contracts, leases, or similar agreements to the successor district, and may take all action necessary to enable the successor district to assume any indebtedness of the park and recreation district relating to the transferred property and interests.

(2) A portion of land may be deannexed and withdrawn from a park and recreation district formed under the provisions of this chapter pursuant to RCW 36.69.315.