Section 65-19-88 - Construction and improvement of unpaved streets or roads within developed subdivision(1) Whenever the owners of not less than one-half (1/2) of all lots bordering on any unpaved, dedicated public street or road within a developed subdivision located outside the boundaries of any incorporated municipality of a county petition for a survey and estimate of the cost of building and paving the street or road in a substantial and permanent manner of asphalt, blacktop, concrete or other such material equally durable, the board may cause a survey and cost estimate thereof to be made by a licensed civil engineer. Thereafter, if at least three-fifths (3/5) of such landowners sign and file a petition with the board of supervisors, along with a map or description of the lots bordering such street or road and designating the owners of all lots bordering thereon, requesting such street or road to be paved with the costs thereof to be charged or assessed against the owners of such lots bordering thereon, the board of supervisors may proceed to the paving and permanent construction of such street or road. The entire costs of paving and permanently constructing such street or road within the subdivision shall be paid by the owners of the lots bordering on the street or road so improved within the subdivision only by either, at the option of each such lot owner, a lump sum, one-time payment or by a special tax imposed by the county on the lots sufficient to pay such lot owner's proportionate share of the total costs. A lot owner's share of the total costs for building and improving such street or road shall be determined according to the proportion which the number of lineal feet of a lot owner's lot which borders on the improved street or road bears to the total number of lineal feet of improved street or road.(2) If one or more lot owners elect to pay their share of the costs of improving a street or road under subsection (1) of this section by means of a special tax on their lots, then the board shall provide for the collection of taxes from the lot owners thereof in such annual installments as it may determine, extending over not more than twenty (20) years, and may borrow money in advance of the collection of such taxes, in which event an amount sufficient to pay the annual interest shall be collected in addition to the principal. The taxes so assessed and levied shall be a lien upon the lots and be collected at the same time and in the same manner that state and county taxes are collected. A separate assessment roll shall be provided by the board, and the assessor shall assess the lots of each lot owner separately, together with the special tax assessed thereon. He shall also mark in red ink on the general assessment roll the particular lots which have been so assessed.(3) The provisions of this section shall not be construed as amending or repealing the provisions of Sections 65-19-83 through 65-19-87, but shall be supplemental and additional to the provisions contained therein.Laws, 1989, ch. 497, § 1, eff. 7/1/1989.