Ala. Code § 45-58-140.07: Election Expenses.

(a) Where an election is held on the question of the establishment of a district, the governing body of the county shall pay for the necessary expense of advertising and conducting the election out of the general funds of the county; provided, however, that if the district is established, the district shall reimburse the county for the expenses incurred by the county in respect to the election.

(b) After a district has been established, the district shall pay the expense of any election held in the district or held in any area which it is proposed be added to the district.