48-2224. Dissolution of health service district
A. A health service district organized under this article which has no bonded indebtedness may, when all legal indebtedness of the district has been discharged, be dissolved on the vote of a majority of the qualified electors of the district at a special election called by the board of directors upon the question of dissolution. If a majority of the votes cast favors dissolution, the board of directors shall, by resolution, declare the district dissolved. A certified copy of the resolution shall, within fifteen days after its adoption, be filed with the clerk of the organizing board. If the organizing board is an incorporated city or town a copy of the resolution shall be filed with the clerk of the board of supervisors.
B. Upon dissolution of a health service district the property of the district which is located within the corporate limits of a city or town shall vest in that city or town. Other property of the district shall vest in the county. Any funds of the district at the time of dissolution shall be transferred to the incorporated city or town and to the county in proportion to the assessed valuation of taxable real property within the city or town and within the county, respectively, as it appears on the current assessment roll.
C. If, after dissolution of a health service district, it is found that there remains unpaid a legal indebtedness of the district, the board of supervisors of the county in which the district was located shall levy a tax upon the real property within the district as it existed at the time of dissolution, sufficient to meet the indebtedness and interest thereon, and shall pay the indebtedness and interest from the proceeds of the tax. If the district is located in more than one county, apportionment of indebtedness and interest thereon and any levy and collection of taxes to meet this indebtedness shall be performed as set forth in section 48-2220, subsection E.
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