Although ontologies and linguistic resources play a key role in applied AI and NLP, they have not been developed in a common and systematic way. The lack of a systematic methodology for their development has lead to the production of resources that exhibit common flaws between them, and that, at least when it come to ontologies, negatively impact their results and reusability. In this paper, we introduce a software-engineering methodology for the construction of ontology-based linguistic resources, and present a sound conceptual schema that takes into account several considerations for the construction of software tools that will allow the systematic and controlled construction of ontology-based linguistic resources.