North Carolina Code § 160A-216

Authority to make special assessments.
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Any city is authorized to make special assessments against benefited property within its corporate limits for:
(1) Constructing, reconstructing, paving, widening, installing curbs and gutters, and otherwise building and improving streets;
(2) Constructing, reconstructing, paving, widening, and otherwise building or improving sidewalks in any public street;
(3) Constructing, reconstructing, extending, and otherwise building or improving water systems;
(4) 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;
(5) Constructing, reconstructing, extending, and otherwise building or improving storm sewer and drainage systems.

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