(a) If the municipality annexes the entire territory of a district, the municipality
shall assume the district's assets, but is not liable for the district's debt or other
(b) If the county has authorized a district to have debt or other obligations, the
district remains in existence after the territory is annexed by the municipality for
the purpose of collecting any taxes or assessments authorized by the county and imposed
by the district before annexation. Taxes or assessments collected after annexation must be used by the district solely
for the purpose of satisfying any preexisting county-authorized district debt or other
obligation. After the debt or other obligations have been discharged, or two years have expired
since the date of the annexation, the district is dissolved and any outstanding debt
or obligations are extinguished.
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