After all the property of an irrigation district is disposed of upon dissolution and all the obligations of the district are paid, the directors of the district shall file in the office of the county auditor of each county in which the district is situated, and in the department of water resources, a report signed by the chairman of the board and attested by the secretary, and bearing the seal of the district, stating the district has disposed of its property and franchises, all of the obligations of the district have been paid fully, and the district has been disorganized and dissolved. The report must be recorded in the miscellaneous records of the recorder in each of the counties in which the district is located, and from and after the filing and recording, the irrigation district is deemed dissolved.