Oklahoma Code § 19-1217

Title 19. Counties And County Officers: Dissolution of districts
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Whenever a petition signed by three-fourths (3/4) of the
residents 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 the petition that:
1.  The district owns no property of any kind exclusive of
records and files;
2.  All of its debts and obligations have been fully paid; and
3.  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 the petition as true and
declaring the district dissolved, and shall make full minutes of
such hearing in its journal and deliver the certificate to the
secretary of the district.  The secretary of the district shall,
within thirty (30) days thereafter, deliver all records and files to
the county clerk, and thereupon the district shall be dissolved.

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