Section 372.460 - Board findings on proposed dissolution; proposed plan(1) When the dissolution of a district is proposed, the board shall make findings of fact which shall include: (a) The amount of each outstanding indebtedness, together with a general description thereof and the holders thereof, so far as known.(b) The estimated cost of dissolution.(c) The assets of the district.(d) A detailed statement of all lands acquired by the district for delinquent taxes or delinquent assessments and the amount of the taxes and assessments on each parcel of land sold.(e) All taxes or assessments unpaid and the amount upon each lot or tract of land and all other assets of the district.(2) The board shall propose a plan of dissolution and liquidation which may include provision for transfer and conveyance of all assets of the district to any county service district organized under ORS chapter 451 which will assume all its outstanding indebtedness and undertake to continue to furnish service to the inhabitants of the district.(3) The findings of fact and proposed plan of dissolution and liquidation shall be filed in the office of the county clerk of the county.