Oklahoma Code § 19-1218

Title 19. Counties And County Officers: Sale of facilities and property
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A.  Whenever a district owning facilities and property desires
to sell such facilities and property and dissolve, 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
residents of such district present at a meeting called for that
purpose, such resolution and plan may be submitted to the board of
county commissioners.
B.  If approved by the commissioners, the commissioners shall
thereupon authorize the board of directors to carry through the plan
of sale and shall further authorize the board of directors to wind
up the affairs of the district, pay all debts and expenses, and
distribute any excess funds to the members on an equal basis.
Thereupon the district shall be dissolved as herein provided.

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