A. The Board of Commissioners hereby establishes the Jasper County Highway System, consisting of all highways contained in the volume titled “County Highway Inventory.” Two copies of this volume are on file in the office of the County Auditor for public inspection and are incorporated in this section by reference. The County Highway System also includes those streets listed in a document titled “Additional Highways Accepted by Jasper County.” Two copies of this document are on file in the office of the County Auditor and are incorporated in this section by reference. On or before November 1st of each year, the Board of Commissioners shall compile a list of those highways accepted or vacated by the County during the past year. A copy of this list shall be sent to the Jasper County Highway Department and the Jasper County Plan Commission. Two copies of each report shall be filed in the office of the County Auditor for public inspection and are incorporated in this section by reference.

B. Those County highways serving as school bus or rural mail routes shall be cleared and repaired prior to all other County highways. [Code 1988 § 113.01.]