RSA 52:21 Dissolution.

Any village district and any district now in existence having the rights and powers of a village district, may, at an annual meeting, by a 2/3 vote of its legal voters, terminate its existence and dispose of its corporate property. Upon the dissolution of any such district, the property, real and personal, which is contained within the former boundaries of the dissolved district shall continue to be subject to taxation and betterment assessments for the purpose of paying any unpaid bonds, notes, bills or other obligations incurred while the district was in existence, in the same manner as if the said district had not been dissolved. The selectmen of the town or towns in which the district was situated shall assess the taxes and betterment assessments in the same manner as if the district