Ala. Code § 45-35-140.06

Upon dissolution or abandonment of any eligible volunteer fire department or the Houston County Volunteer Firefighters Association, any remaining funds derived from this article or any assets purchased with funds derived from this article shall, after all lawful indebtedness has been satisfied, be transferred to the county commission. The funds and assets shall be reallocated by the county commission to other volunteer fire departments and the Houston County Volunteer Firefighters Association. In the event there are no volunteer fire departments, the funds or assets shall be placed in the county general fund.