(a) The Lee County Commission shall have authority to construct or cause to be constructed, design or caused to be designed, contract for and execute or cause to be executed a contract for the construction, repair, maintenance, or improvement of any type of public improvement which enhances the value of property including, but not limited to: Paving, sewerage, sanitation, water, drainage, gas, lighting, and flood prevention, on any land in Lee County which does not lie within the corporate limits of any municipality. Any existing or future public improvement as defined herein under the control or authority of any municipality, whether the improvement is within or outside the corporate limits of the municipality, or any existing or future improvement under the authority or control of any legally constituted public authority, shall be exempt from this subpart.

(b) The cost and expense of any materials and labor used in any project for the construction, repair, maintenance, or improvement of public improvements, after completion of the project, may be assessed by the county commission in fair proportion against the property specially served, benefited, or increased in value by the construction, repair, maintenance, or improvement, not to exceed the increase in value thereof caused by reason of the project. Provided, no project costs may be assessed unless written approval of at least three-fourths of the property owners affected by the project has been obtained by the county commission.