1.  The board of county commissioners of any county is authorized, upon there being filed with it a petition signed by two-thirds of the taxpayers of the county requesting the board so to do, to purchase or construct a telephone line or lines within the limits of the county, if in the judgment of the board it would be to the interest of the county to do so, and to pay for the same out of the county general fund.

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2.  The title to any telephone line or lines constructed or acquired by or under the authority of any board of county commissioners as provided in subsection 1 shall be vested in the county and under its control and management.

3.  Any telephone system which is under the control and management of a county, notwithstanding the method used in acquiring the system, may include within its charges for service to each user an amount sufficient to provide a reasonable reserve to be used for the purpose of expansion of the telephone facility.