Code of Alabama
Article 4 - Payment of Costs of Highways, Streets, etc., Constructed, Improved, etc., by Counties, State, or Federal Government.
Section 11-49-60 - Contract by Municipality for Payment of Proportionate Share of Cost of Highway, Street, etc., Within Municipality Constructed, Improved, etc., by County, State, or Federal Government Authorized; Assessment of Proportionate Share of...

Whenever the United States, the State of Alabama, or any county within the State of Alabama or either of them shall establish, construct, or reconstruct, improve or reimprove a public highway, street, or avenue, which said street, highway, or avenue is within or partly within any city or town of the State of Alabama, such city or town may contract and agree with either the United States government, the State of Alabama, or any county thereof as to what proportionate share of the cost of the establishment, construction, reconstruction, improvement, or reimprovement of such street, highway, or avenue within such city or town shall be paid by such municipality, and such cities or towns may assess such proportionate cost of the establishment, construction, reconstruction, improvement, or reimprovement of such streets, avenues, or highways against the property benefited thereby, but such cost shall not exceed the increased value of such property by reason of the special benefits derived from such improvements.