63-4104 — NONFUNCTIONING DISTRICT

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 41
                       SPECIAL DISTRICT DISSOLUTION ACT
    63-4104.  NONFUNCTIONING DISTRICT. Any special district which fails or has
ceased to function for two (2) or more years may be dissolved by the board or
boards of county commissioners of the county or counties in which it is
located. The county commissioners may initiate such action upon their own
volition or it may be initiated by petition. If by resolution a board of
county commissioners finds that an emergency exists, the board may immediately
take all steps necessary to operate and provide services of the district and
preserve and maintain the property owned by the district.