243.075. Dissolution of district, when, how.
Dissolution of district, when, how.
243.075. The county commission may, if it determines afternotice and hearing, in the same manner as is provided forestablishment of such a district that a drainage districtorganized by the county commission under this chapter has beeninactive for at least ten years, make an order calling for thedissolution of the inactive district and the distribution of anyfunds of the inactive district, by the county treasurer, to anysubsequently organized district or districts incorporating all orpart of the territory of the inactive district on a pro ratabasis of any funds of the inactive district; and if any portionof the inactive district incorporated under this chapter is notwithin a subsequently organized district the county commissionshall order the county treasurer to make refunds on a pro ratabasis to the present owners of the property on which the tax waslevied as their interest appears of record, and the countytreasurer shall have authority to draw checks against the fundsof the district for this purpose. After all the funds have beendistributed, the county commission shall declare the districtdissolved. In prorating, the assessed valuation of the varioustracts of land shall be the basis on which the proration is madeand the assessed valuation of the tracts involved for the year inwhich the dissolution is ordered shall be used.
(L. 1971 H.B. 346 § 1)