Code of Alabama
Division 2 - Alternate Mode.
Section 11-42-129 - Costs and Expenses of Annexation.

The costs and expenses incurred by each city or town previous to holding the election by the city or town proposed to be annexed to the other city or town shall be paid respectively by each city or town, and all other costs and expenses incurred shall be paid by the city or town to which the other city or town is annexed.