The township board of supervisors or, if a township is no longer organized, the board of county commissioners, prior to the assessment of real property within the township, or unorganized township, for the next fiscal year, may levy annually for the purpose of maintaining, repairing, or repaving a street surface or non-section line road, whether of a permanent type or not, a special front foot assessment per front foot upon the real property fronting and abutting the roadway. The assessment must be: (1) Apportioned on a front foot basis; (2) In an amount set by the board of supervisors, or the board of commissioners if the township is no longer organized, at the annual meeting of the township; and (3) Levied pursuant to § 31-13-52 . If the board of county commissioners is levying a special assessment on real property pursuant to this section, the board of county commissioners must perform the duties, as applicable, that are required of the township board of supervisors pursuant to §§ 31-13-32 to 31-13-54 , inclusive.
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