Upon any such dissolution the trustees may make a sale of all of the property of the district, following the procedures, so far as applicable, provided for the sale by counties of surplus property and if there shall be any surplus funds the same shall be placed in the general fund of the county, or if said district was located in more than one county, in the general funds of the respective counties in proportion to the taxable valuation of the property within said hospital district located in each of the counties involved for the preceding year.
SDCL 34-10-32