Wisconsin Code § 229.828

Dissolution of a district
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Subject to providing for
the payment of its bonds, including interest on the bonds, and the
performance of its other contractual obligations, a district may be
dissolved by the action of the district board. If a district board
adopts a resolution that imposes taxes and the resolution is not
approved by the electors, as described in s. 229.824 (15), the district is dissolved. If the district is dissolved, the property of the
district shall be transferred to the political subdivisions that compose the district’s jurisdiction in such proportions as the secretary
of administration determines fairly and reasonably represent the
contributions of each political subdivision to the development or
improvement of the football stadium facilities.

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