Kan. Stat. § 82a-629
Whenever a petition signed by 3/4 of the subscribers and benefit unit owners in any district organized under provisions of K.S.A. 82a-612 et seq., and amendments thereto, is presented to the board of county commissioners stating that all of the district's debts and obligations have been fully paid; that the board of directors has not held a meeting for more than six months prior to the date of signing the petition; and that the district is not functioning, and shall continue to be inoperative, the board of county commissioners shall make findings thereon. If the board of county commissioners finds the allegations in the petition to be true, the board shall provide for the disposition of any property owned by the district and for the apportionment of the proceeds thereof together with any other moneys belonging to the district to an adjoining rural water district or to any other political subdivision of the state. No money, property or the proceeds thereof shall be distributed to any private interests. The board of county commissioners shall issue a certificate stating that the allegations in the petition are true and declaring the district dissolved. The board of county commissioners shall make full minutes of the hearing in its journal and deliver such certificate to the secretary of the district. The secretary of the district, within 30 days thereafter, shall deliver all records, maps, plans and files to the county clerk, and thereupon the district shall be dissolved.
K.S.A. 82a-629