153A-185. Authority to make special assessments. A county may make special assessments against benefited property within the county for all or part of the costs of: (1) Constructing, reconstructing, extending, or otherwise building or improving water systems; (2) Constructing, reconstructing, extending, or otherwise building or improving sewage collection and disposal systems of all types, including […]
153A-186. Bases for making assessments. (a) For water or sewer projects, assessments may be made on the basis of: (1) The frontage abutting on the project, at an equal rate per foot of frontage; or (2) The street frontage of the lots served, or subject to being served, by the project, at an equal rate […]
153A-187. Corner lot exemptions. The board of commissioners may establish schedules of exemptions from assessments for water or sewer projects for corner lots when water or sewer lines are installed along both sides of the lots. A schedule of exemptions shall be based on categories of land use (residential, commercial, industrial, and agricultural) and shall […]
153A-188. Lands exempt from assessment. Except as provided in this Article, no land within a county is exempt from special assessments except land belonging to the United States that is exempt under the provisions of federal statutes and, in the case of water or sewer projects, land within any floodway delineated by a local government […]
153A-189. State participation in improvement projects. If a county proposes to undertake a project that would benefit land owned by the State of North Carolina or a board, agency, commission, or institution of the State and to finance all or a part of the project by special assessments, the board of commissioners may request the […]
153A-190. Preliminary resolution; contents. Whenever the board of commissioners decides to finance all or part of a proposed project by special assessments, it shall first adopt a preliminary assessment resolution containing the following: (1) A statement of intent to undertake the project; (2) A general description of the nature and location of the project; (3) […]
153A-191. Notice of preliminary resolution. At least 10 days before the date set for the public hearing, the board of commissioners shall publish a notice that a preliminary assessment resolution has been adopted and that a public hearing on it will be held at a specified time and place. The notice shall describe generally the […]
153A-192. Hearing on preliminary resolution; assessment resolution. At the public hearing, the board of commissioners shall hear all interested persons who appear with respect to any matter covered by the preliminary assessment resolution. At or after the hearing, the board may adopt a final assessment resolution directing that the project or portions thereof be undertaken. […]
153A-193. Determination of costs. When a project is complete, the board of commissioners shall determine the project’s total cost. In determining total cost, the board may include construction costs, the cost of necessary legal services, the amount of interest paid during construction, the cost of rights-of-way, and the cost of publishing and mailing notices and […]
153A-193.1. Discounts authorized. The board of commissioners is authorized to establish a schedule of discounts to be applied to assessments paid before the expiration of 30 days from the date that notice is published of confirmation of the assessment roll pursuant to G.S. 153A-196. Such a schedule of discounts may be established even though it […]
153A-194. Preliminary assessment roll; publication. When the total cost of a project has been determined, the board of commissioners shall cause a preliminary assessment roll to be prepared. The roll shall contain a brief description of each lot, parcel, or tract of land assessed, the basis for the assessment, the amount assessed against each, the […]
153A-195. Hearing on preliminary assessment roll; revision; confirmation; lien. At the public hearing the board of commissioners shall hear all interested persons who appear with respect to the preliminary assessment roll. At or after the hearing, the board shall annul, modify, or confirm the assessments, in whole or in part, either by confirming the preliminary […]
153A-196. Publication of notice of confirmation of assessment roll. No earlier than 20 days from the date the assessment roll is confirmed, the county tax collector shall publish once a notice that the roll has been confirmed. The notice shall also state that assessments may be paid without interest at any time before the expiration […]
153A-197. Appeal to the General Court of Justice. If the owner of, or any person having an interest in, a lot, parcel, or tract of land against which an assessment is made is dissatisfied with the amount of the assessment, he may, within 10 days after the day the assessment roll is confirmed, file a […]
153A-198. Reassessment. When in its judgment an irregularity, omission, error, or lack of jurisdiction has occurred in any proceeding related to a special assessment made by it, the board of commissioners may set aside the assessment and make a reassessment. In that case, the board may include in the total project cost all additional interest […]
153A-199. Payment of assessments in full or by installments. Within 30 days after the day that notice of confirmation of the assessment roll is published, each owner of assessed property shall pay his assessment in full, unless the board of commissioners has provided that assessments may be paid in annual installments. If payment by installments […]
153A-200. Enforcement of assessments; interest; foreclosure; limitations. (a) Any portion of an assessment that is not paid within 30 days after the day that notice of confirmation of the assessment roll is published shall, until paid, bear interest at a rate to be fixed in the assessment resolution. The maximum rate at which interest may […]
153A-201. Authority to hold assessments in abeyance. The assessment resolution may provide that assessments made pursuant to this Article shall be held in abeyance without interest for any benefited property assessed. Water or sewer assessments may be held in abeyance until improvements on the assessed property are connected to the water or sewer system for […]
153A-202. Assessments on property held by tenancy for life or years; contribution. (a) Assessments upon real property in the possession or enjoyment of a tenant for life or a tenant for a term of years shall be paid pro rata by the tenant and the remaindermen after the life estate or by the tenant and […]
153A-203. Lien in favor of a cotenant or joint owner paying special assessments. Any one of several tenants in common or joint tenants (other than copartners) may pay the whole or any part of a special assessment made against property held in common or jointly. Any amount so paid that exceeds his share of the […]
