Section 198.925 - Findings of fact by district board(1) When dissolution proceedings have been initiated, the district board shall make findings of fact that include: (a) The amount of each outstanding bond, coupon and other indebtedness, with a general description of the indebtedness and the name of the holder and owner of each, if known.(b) A description of each parcel of real property and interest in real property and, if the property was acquired for delinquent taxes or assessments, the amount of such taxes and assessments on each parcel of property.(c) The amount of uncollected taxes, assessments and charges levied by the district and the amount upon each lot or tract of land.(d) A description of the personal property and of all other assets of the district.(e) The estimated cost of dissolution.(2) The district board shall propose a plan of dissolution and liquidation.(3) Within 30 days after initiation of the dissolution proceeding, the findings of fact and the proposed plan of dissolution and liquidation shall be filed in the office of the county clerk and shall be available for inspection by any interested person. 1971 c.727 §50; 2011 c. 9, § 21