Ala. Code § 45-30-140.09
Upon dissolution or abandonment of any eligible volunteer fire district, any remaining funds derived from this article or any assets purchased with the funds derived from this article, after all indebtedness has been satisfied, shall be transferred to the association. The funds and assets shall be reallocated to remaining volunteer fire districts that provide fire protection services for the dissolved or abandoned area. In the event there are no remaining volunteer fire districts, the funds or assets shall be distributed to remaining volunteer fire departments in the county. Upon dissolution or abandonment of the fire district, the collection of fire protection service fees shall cease unless a new district is formed within 30 days to replace the dissolved or abandoned district.
Ala. Code § 45-30-140.09 (1975)