(a) With the approval of the governing body of a municipality, the commissioners court of a county may spend county money to finance the construction, improvement, maintenance, or repair of a street or alley in the county that is located in the municipality, including the provision of:
(1) necessary roadbed preparation or material;
(2) paving or other hard covering of the street or alley;
(3) curbs, gutters, bridges, or drainage facilities; or
(4) any construction, improvement, maintenance, or repair allowed under Section 791.032, Government Code, if the commissioners court finds that the county will receive benefits as a result of the work on the street or alley.
(b) County work authorized by this section may be done or financed:
(1) by the county through the use of county equipment;
(2) by an independent contractor with whom the county has contracted;
(3) by the county as an independent contractor with the municipality; or
(4) by the municipality, with the municipality to be reimbursed by the county.

(c) A county acting under this section has, to the extent practicable, the same powers and duties relating to imposing assessments for the construction, improvement, maintenance, or repair as the municipality would have if the municipality were to finance and undertake that activity.
(d) A county acting under Subsection (b) may not spend bond proceeds for the construction of a new road in a municipality unless the construction is specifically authorized in the election approving the issuance of the bonds, regardless of the source of the money used to acquire the equipment used to construct the road.
(e) The authority granted by this section is in addition to the authority of a county provided by a local road law.