North Carolina General Statutes
Article 9 - Special Assessments.
§ 153A-185 - Authority to make special assessments.

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 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. (1963, c. 985, s. 1; 1965, c. 714; 1969, c. 474, s. 1; 1973, c. 822, s. 1; 1975, c. 487, s. 1; 1979, c. 619, s. 11; 1983, c. 321, s. 1; 1989 (Reg. Sess., 1990), c. 923, s. 1.)

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