All moneys belonging to special funds, such as fire, school, roads and other funds and property owned by the districts within the boundaries of the new county organized under this chapter or owned by the districts in the territory affected by the change in boundaries segregated under the provisions of this chapter on hand at the time of the settlement provided for in ORS 202.210, shall be turned over in full by the county court of the original county to the county court of the new county, or to the county court of the county acquiring the new territory, and shall be receipted for by the latter and placed to the credit of the districts of the county to which the property belonged.
ORS 202.220