Ala. Code § 45-49A-82.34

Upon the dissolution or expiration without renewal of a district, any remaining revenues, after all outstanding debts are paid, derived from the levy of benefit assessments or derived from the sale of assets acquired with the revenues, shall be spent in accordance with the district plan or shall be refunded to the owners of the businesses then located and operating within the district in which benefit assessments were levied by applying the same method and basis that was used to calculate the benefit assessments levied in the fiscal year in which the district is dissolved or expires.