Whenever any gravel or other hard-surfaced roads have been constructed in any parish or district, the governing authority of the parish in which the roads are located shall provide annually in its budget for the amounts which will be required for the maintenance and repair of the roads.  Any taxpayer may, by appropriate action, enforce the fulfillment of this requirement.  This Section does not apply in cases where a special tax has been voted in any parish or portion of a parish to provide for the maintenance of the roads or highways in that locality where the tax is levied.