Okla. Stat. tit. 19 § 901.24
In the event of the dissolution of a district, the board of directors of the district shall be trustees for the disposition of the property and the proceeds of the disposition of such property and all funds remaining on hand shall be deposited with the county treasurer who shall thereupon succeed to the powers and duties of the district treasurer and who shall annually collect from all of the property which shall have been in the district at the time of the authorization of any bond, an annual assessment sufficient to pay the interest and amount necessary to retire such outstanding bonds as the same may become due. Such annual assessment shall be based upon the district appraisal record at the time of dissolution. When all of the property of the district has been disposed of and the funds of the district deposited with the county treasurer, the powers and functions of the district board, as trustees for dissolution, shall cease and the board of county commissioners of the county in which such district is located shall succeed to all of the powers and duties of the district insofar as it shall be necessary for them to wind up and conclude the affairs of the district.
Okla. Stat. tit. 19, § 901.24