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 septic tank systems or other on-site collection or disposal facilities or systems; (3) Acquiring, constructing, reconstructing, extending, renovating, enlarging, maintaining, operating, or otherwise building or improving a. Beach erosion control or flood and hurricane protection works; and b. Watershed improvement projects, drainage projects and water resources development projects (as those projects are defined in G.S. 153A-301). (4) Constructing, reconstructing, paving, widening, installing curbs and gutters, and otherwise building and improving streets, as provided in G.S. 153A-205. (5) Providing street lights and street lighting in a residential subdivision, as provided in G.S. 153A-206. A county may not assess property within a city pursuant to subdivision (1) or (2) of this section unless the governing board of the city has by resolution approved the project.
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