If, in any county having a population of more than 20,000, a petition is filed in accordance with Kan. Stat. Ann. § 68-728 for an improvement for which a special tax is to be levied and the board deems it necessary to make the improvement, the board of county commissioners shall, by resolution, declare such improvement necessary to be done. Such resolution shall be published once in the official paper of the county and shall be sent by certified mail to the owners of the property liable for taxation for the improvement, at the address where the owner’s tax statement is sent. If the owners of more than 1/2 the property liable for taxation, for the improvement do not, within 20 days from such last publication, file with the county clerk their protest against such improvement, the board of county commissioners shall have power to cause such roads and highways to be constructed or built, to contract therefor and to levy taxes as provided by law. The work may be done before, during or after the collection of the special assessment, as deemed proper by the board of county commissioners.

As used in this section, “improvement” means curbing, guttering, paving, macadamizing, grading, recurbing, reguttering, repaving, remacadamizing or regrading a public road outside any incorporated city.