Section 45-28-91.05 - Reversion of proceeds to tourism board(a) The portion of the proceeds distributed to the Etowah County Mega Sports Complex Authority under Section 45-28-91.02(a)(1) shall revert to the Etowah County Tourism Board, if, within three years from May 12, 2016, the Etowah County Mega Sports Complex Authority has not made substantial progress.(b) For the purposes of this section, substantial progress means securing architectural drawings for the project, purchasing land upon which facilities will be located, and having engaged an architectural firm for the construction of the project.Ala. Code § 45-28-91.05 (1975)