construction. Upon proper notification, a municipality may annex any unoccupied property of an owner who is not a resident of this state which is adjacent or contiguous to property already within the municipal limits for the sole purpose of constructing roads and/or bridges which are provided for in the comprehensive plan of the municipality, if such owner does not object to the annexation within thirty (30) days of the publication and mailing of such notice. For purposes of this subsection, notice shall be given by posting a copy of the notice on the subject property, by publication in a legally qualified newspaper of general circulation in the area in which the property to be annexed is located and by certified mail to the owner of such property as shown by the current year's tax rolls in the county treasurer's office.
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