Ala. Code § 45-40-142.14: Dissolution of Fire District.

(a) A fire district may be dissolved pursuant to this section unless procedures for dissolution are adopted by the county association pursuant to Section 45-40-142.01.

(b) A fire district may be dissolved by a resolution of the county commission in response to a request by the district board of directors which has received the approval of the county association.

(c) The dissolving fire district shall transfer any funds and property remaining after the satisfaction of the district’s outstanding debts or obligations to the county association, which, within 90 days, shall redistribute to any fire district, volunteer fire department, or municipal fire department that is providing fire protection to the service area of the dissolved district.

(d) The assessment of any fire protection fee to be collected for the fiscal year current upon dissolution shall cease unless the incorporation of a successor fire district is authorized by the county commission within 60 days after the county commission’s resolution dissolving the fire district.