Ala. Code § 45-45-180: Authority to Provide Road-Related Services and Materials to Churches, Individuals, Firms, or Corporations.

(a) The Madison County Commission is hereby authorized and empowered, under the conditions and limitations set forth herein, within Madison County, to go upon private property and perform road related service, for a fee, for churches, individuals, firms, or corporations and to sell road construction materials to churches, individuals, firms, or corporations.

(b) For the purposes of this article, the words road related services shall mean grading, scraping, packing, paving, tarring, graveling, cherting, or like services, and services to aid or improve drainage, grass mowing near public roads, and assistance or aid where equipment has been turned over or become stuck.

(c) For the purposes of this article, the words road construction materials shall mean asphalt, gravel, chert, sand, dirt, tar, or like materials.