Ala. Code § 45-37-140.02: Establishment of Districts.

Any area situated entirely within the county may be established as a district for fighting fires, or a district for garbage disposal, or a district for fighting fires and garbage disposal, or a district for medical rescue systems, or a district for parks and recreational facilities, in the manner hereinafter provided for. No land lying within the boundaries of a municipality at the time a district is formed shall be included in the district.