(a) After the board finds that the district is dissolved, the board shall:
(1) determine the debt owed by the district; and
(2) impose on the property included in the district's tax rolls a tax that is in proportion
of the debt to the property value.
(b) On the payment of all outstanding debts and obligations of the district, the board
shall order the secretary to return to each district taxpayer the taxpayer's pro rata
share of all unused tax money.
(c) A taxpayer may request that the taxpayer's share of surplus tax money be credited
to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the secretary to transmit
the money to the county tax assessor-collector.
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