1.After three years from the establishment of a sanitary district, a petition may be filed in
the office of the county auditor, addressed to the board of supervisors, signed by a majority
of persons owning land in the district and who in aggregate own at least sixty percent of the
land in the district. The petition shall include the above facts and recite each of the following:
a.That more than three years has passed since the date of the election which established
the district.
b.That there are no bonds or other evidences of indebtedness outstanding against the
district, or if there is indebtedness, the petition shall contain a plan of dissolution which
makes adequate provisions for payment of the indebtedness.
c.That a construction contract has not been let or work done on any impro
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1. After three years from the establishment of a sanitary district, a petition may be filed in
the office of the county auditor, addressed to the board of supervisors, signed by a majority
of persons owning land in the district and who in aggregate own at least sixty percent of the
land in the district. The petition shall include the above facts and recite each of the following:
a. That more than three years has passed since the date of the election which established
the district.
b. That there are no bonds or other evidences of indebtedness outstanding against the
district, or if there is indebtedness, the petition shall contain a plan of dissolution which
makes adequate provisions for payment of the indebtedness.
c. That a construction contract has not been let or work done on any improvements in the
district or if either has occurred, the petition shall contain a plan of dissolution which makes
adequate provisions for payment of the contract price or for the work.
2. All costs and expenses of the district shall be assessed against the district before
dissolution by the levy of an annual tax necessary to accomplish payment, but the levy shall
not exceed the rate provided in this section.
3. The board shall examine the petition at its next meeting after its filing or within twenty
days of the filing, whichever date is earlier. Within ten days of the meeting, the board shall
publish notice of the petition and the date, time, and place of the meeting at which time the
board proposes to take action on the petition. The notice shall be published in a newspaper
of general circulation published in the district and, if no newspaper is published within the
district, in a newspaper published in the county in which the major part of the district is
located. At the board’s meeting, or subsequent meetings as necessary, if the petition is found
tocomplywiththerequirementsofthissectionandtheboardoftrusteesconsentsbymajority
vote, the board of supervisors may provide for payment as requested or modify the method
of payment of costs and expenses.
4. If the board decides that dissolution is warranted for the best interest of the public, it
shall publish a notice in a newspaper of general circulation published in the district or, if no
newspaper is published in the district, in a newspaper published in the county in which the
major part of the district is located and give notice by mail to all known claimants or creditors
of the district that it will receive and adjudicate claims against the district for four months
from the date the notice is published and shall levy an annual tax as necessary against all
property in the district for the number of years required to pay all claims allowed. However,
the annual tax levied under this subsection shall not exceed four dollars per thousand dollars
of assessed valuation of the taxable property within the district at the time of dissolution. The
levy shall be made in the same manner as provided in section 76.2. After the board makes a
specific finding that all indebtedness, costs, and expenses have been paid or levies approved
for their payment, the board shall dissolve the district by resolution entered upon its records.
The dissolution order shall be noted by the auditor on the county records, showing the date
when the dissolution became effective.
5. Therecordsofadissolveddistrictincluding, butnotlimitedto, copiesofallengineering
files and work undertaken by engineers of a dissolved district, shall be deposited with the
county auditor of the county designated by the board. Any remaining balances shall be
deposited in the general fund of the county designated by the board. All other assets of the
dissolved district shall become, by dissolution, assets of the county.
6. An action shall not be commenced to contest action of the board of supervisors under
this section in adjudicating claims, providing for the levy of a tax, or dissolving the district
unless it is brought within thirty days of the entry of the dissolution order on the county
record.