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 pursuant to Chapter 143, Article 21, Part 6. In addition, in the case of water or sewer projects, land owned, leased, or controlled by a railroad company is exempt from assessments by a county to the same extent that it would be exempt from assessments by a city under G.S. 160A-222. (1963, c. 958, s. 1; 1973, c. 822, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 9 - Special Assessments.
§ 153A-185 - Authority to make special assessments.
§ 153A-186 - Bases for making assessments.
§ 153A-187 - Corner lot exemptions.
§ 153A-188 - Lands exempt from assessment.
§ 153A-189 - State participation in improvement projects.
§ 153A-190 - Preliminary resolution; contents.
§ 153A-191 - Notice of preliminary resolution.
§ 153A-192 - Hearing on preliminary resolution; assessment resolution.
§ 153A-193 - Determination of costs.
§ 153A-193.1 - Discounts authorized.
§ 153A-194 - Preliminary assessment roll; publication.
§ 153A-195 - Hearing on preliminary assessment roll; revision; confirmation; lien.
§ 153A-196 - Publication of notice of confirmation of assessment roll.
§ 153A-197 - Appeal to the General Court of Justice.
§ 153A-199 - Payment of assessments in full or by installments.
§ 153A-200 - Enforcement of assessments; interest; foreclosure; limitations.
§ 153A-201 - Authority to hold assessments in abeyance.
§ 153A-202 - Assessments on property held by tenancy for life or years; contribution.
§ 153A-203 - Lien in favor of a cotenant or joint owner paying special assessments.
§ 153A-204 - Apportionment of assessments.
§ 153A-204.1 - Maintenance assessments.
§ 153A-205 - Improvements to subdivision and residential streets.