Section 48-1413 - Dissolution of districtA. When a petition signed by twenty-five electors within a special road district is presented to the board of supervisors of the county in which the special road district is located, requesting the dissolution of the district, the board, within twenty days, shall call an election of the electors within the special road district to vote for or against the dissolution of the district. An election may be called and a special road district may dissolve only if there is another governmental entity which will accept dedication of the roads in that special road district. The petition shall state its purpose clearly and concisely and shall be in the form and signed and verified as generally provided for initiative petitions.B. Notice of the time, place and purpose of the election shall be posted, the election officers shall be appointed, the election shall be conducted, returned and canvassed, and the ballots shall be similar in form, as prescribed by this article for bond elections of a district, except that the date requirements that apply to bond elections do not apply to an election on the dissolution of the district.C. The board of trustees of a special road district by a vote of a majority of the board of trustees, or if a joint special road district, by a vote of a majority of its joint board, also may request the dissolution of the district.D. If a majority of the votes cast at the election favors the dissolution, or if the board of trustees of the district requests it, the board of supervisors shall enter in its records an order declaring the dissolution of the district, and from that time the district ceases to exist, except that all real property and mobile homes in the district remain subject to taxation for all the bonds outstanding at the time of dissolution.