Ala. Code § 11-42-78: Construction of Sanitary Sewers, Enforcement of Sanitary Connections, and Assessment of Costs Thereof in Territory Exempt from Taxation.

The council or governing body of the city shall have the right to construct or cause to be constructed sanitary sewers and enforce sanitary connections in the territory exempt from city taxation under the provisions of this article and assess the cost and expense thereof against the abutting property in the same manner and under the same laws and to the same extent as it is authorized to construct similar betterments and enforce connections in the territory within the corporate limits of the city not exempt from taxation.