(a) After the board finds that the district is dissolved, the board shall:
(1) determine any debt owed by the district; and
(2) impose on the property included on the district’s tax roll a tax that is in proportion of any debt to the property value.
(b) On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return to each district taxpayer the taxpayer’s pro rata share of all unused tax money.

(c) A taxpayer may request that the taxpayer’s share of surplus tax money be credited to the taxpayer’s county taxes. If a taxpayer requests the credit, the board shall direct the secretary to transmit the money to the county tax assessor-collector.