A. If fire districts established under this article are merged, all the equipment, assets and liabilities of the affected districts shall be transferred to the fire district created by the merger.

B. All assets and liabilities and all books and records belonging to the fire fighters’ relief and pension fund of merged fire districts shall be transferred to and become the property of the fire fighters’ relief and pension fund of the fire district created by the merger.

C. On merger of fire districts pursuant to section 48-820, the fire districts that were merged are dissolved by operation of law and no longer exist and the newly organized and merged fire district is a separate and new legal entity by operation of law. For purposes of transition, the districts affected by the merger may continue to operate temporarily under the authority of the appointed governing body of the new merged district.