Alabama Code Title 11. Counties and Municipal Corporations § 11-81-265

(1) Contain a statement that the incorporators propose to reincorporate the commission into an authority pursuant to this article.

(2) State that each of the applicants is a resident of the county of incorporation and a member of the commission.

(3) Request that the county commission of the county of incorporation and of each participating municipality adopt a resolution declaring that it is expedient that the road improvement commission be reincorporated as a road improvement authority, approving the written application, and authorizing the incorporators to proceed to reincorporate the road improvement commission by filing for record articles in accordance with this article.

(b)(1) An application shall be accompanied by the form of articles of the road improvement commission proposed to be reincorporated.

(2) The articles shall specify that the manner of appointment of the board of directors shall be the same as provided for in the general or local legislation creating or attempting to create the road improvement commission.

(e)(1) Upon the filing for record of the articles of the authority with the probate judge, the commission shall be reincorporated and the existence and validity of the authority validated and ratified retroactive to the initial creation or attempted creation of the commission, with all authorities and powers granted to an authority under this article. All actions taken, policies observed, contracts, obligations, agreements and understandings entered, property owned, acquired, received, or conveyed, any civil actions pending or concluded, any employee rights or benefits granted, and all other matters with respect to the road improvement commission occurring or existing prior to the date of reincorporation shall be deemed transferred, assigned, and conveyed to, and received, accepted, and adopted by, the authority as of the date of reincorporation, and shall be deemed valid, binding, effective, legal, and constitutional with respect to the authority after the date of reincorporation if those matters would have been valid, binding, legal, effective, or constitutional if occurring after the date of reincorporation under the terms of this article.

(2) Upon the filing for record of the articles of the authority with the probate judge, the proceeds of any taxes that are directed by law to be paid to the road improvement commission, including, but not limited to, those taxes directed to be paid to the road improvement commission under Act 56 of the 1953 Regular Session, as amended, shall thereafter be paid to the reincorporated road improvement authority.