(A) Notwithstanding the provisions of this article, the assets and liabilities of a special purpose district that:
(1) is created by act of the General Assembly that does not require a referendum;
(2) provides only recreational services; and
(3) has as its boundary the same as the county in which it is located may be transferred to the governing body of the county in which the special purpose district is located if the governing body of the special purpose district, the governing body of the county, and the legislative delegation for the county each pass by a supermajority of two-thirds vote of members present and voting resolutions that transfer the special purpose district's assets and liabilities to the governing body of the county in which the special purpose district is located. The governing body of the special purpose district must hold a public hearing prior to the passage by a supermajority of two-thirds vote of the resolutions by the governing body of the special purpose district, the governing body of the county, and the legislative delegation for the county. The provisions of this section are applicable only if the governing body of the county also adopts a resolution agreeing to follow the provisions of Section 6-11-2140.
(B) For purposes of calculating the millage limitation imposed pursuant to Section 6-1-320 for a county, any millage for operating purposes imposed by the dissolved special purpose district is considered to have been imposed by the county.
(C) The provisions of this section do not apply to a special purpose district that provides both recreational and aging services.
(D) The provisions of this section expire on December 31, 2008.