Ala. Code § 45-57-140.07: Dissolution or Abandonment of Volunteer Fire Department.

(a) Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this article or any assets purchased with funds derived from this article, after all lawful indebtedness has been satisfied, shall be transferred to the county commission.

(b) If an eligible volunteer fire department is abandoned or dissolved, the county commission shall equally divide and transfer the funds to the remaining eligible volunteer fire departments in good standing with the Russell County Firefighters Association and the Alabama Forestry Commission.