Ala. Code § 45-45-180.02
In no case may county personnel or equipment be permitted to perform road related services on private property where a present public need exists for the county equipment and personnel. Moreover, the personnel and equipment necessary to perform such work on private property shall not be permitted to do so unless the Madison County Commission is to be properly compensated for the road related services performed and for the road construction materials used or sold. In determining proper compensation for road related services performed and for road construction materials used or sold, all indirect costs including, but not limited to, overhead, management, and depreciation shall be included. All moneys derived from payments to the Madison County Commission for work or services performed and materials used or sold shall be expended for those purposes, and no other, set forth in Amendment 354 to the Constitution of Alabama of 1901, for moneys derived from the sources set out therein.
Ala. Code § 45-45-180.02 (1975)