Section 48-812 - Disposition of fire district assets and relief and pension fund assets on annexation by or inclusion in a city or townA. When any area having a fire district established under this article is entirely annexed to a city or town or entirely included within a newly organized city or town, the fire district of the area annexed and all its assets, including personnel, and liabilities of whatever description shall be merged and become a part of the fire department of the annexing city or town upon the date the city or town elects to provide fire protection services to such area.B. All assets and liabilities of whatever description and all books and records belonging to a fire fighters' relief and pension fund of an area annexed or newly organized shall be transferred to and shall become the property of the fire fighters' relief and pension fund of the annexing or newly organized city or town upon the date the city or town elects to provide fire protection services to such area.C. Any firefighter who is employed on a full-time basis by a fire district and who becomes employed as a firefighter by an annexing or newly organized city or town within sixty days from and after the date the city or town elects to provide fire protection services to such area, shall become a member of the annexing or newly organized city or town's fire fighters' relief and pension fund, and that firefighter shall be granted service credit by the annexing or newly organized city or town in the same manner and in all respects as if the service had been rendered as a firefighter in the employment of the annexing or newly organized city or town, provided that the funds contributed by the firefighter to the fire district's fire fighters' relief and pension fund are transferred to the annexing or newly organized city or town's fire fighters' relief and pension fund, or if not so transferred, provided that the firefighter pay to the annexing or newly organized city or town's fire fighters' relief and pension fund the amount withdrawn, including the interest received at time of withdrawal.D. All pensions being paid on the effective date of annexation or organization from funds of the fire fighters' relief and pension fund of an area annexed by a city or town or newly organized city or town shall continue to be paid in accordance with section 9-967 by the fire fighters' relief and pension fund of the annexing or newly organized city or town.