The board of county commissioners are hereby authorized to construct and improve roads and drainage incident to construction or improvement on or along private roads, after the approval of a petition of the majority of the property owners whose property is adjacent to the road to be constructed or improved requesting that the roads be taken into the county roads system. In the exercise of the powers granted by this section, the county commissioners may by proper ordinance, passed in accordance with the provisions of Section 3 of Article 25 of the Annotated Code of Maryland, 1957, as amended, adopt all necessary rules and conditions for the acceptance, construction, and maintenance of the roads and/or other authorized improvements by the county. Such ordinance may also provide for annual benefit assessments to be levied against the adjacent properties for the purpose of reimbursing the county for the cost of the improvements and the time and manner of payment, but not to exceed ten (10) years. Annual benefit assessments shall be a first lien upon the property against which they are assessed until paid, subject only to prior state and county taxes, and if any property be sold for state and county taxes, and there remains a surplus, then the county commissioners may upon petition to the circuit court be allowed the payment of their lien.
