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 notice of appeal to the appropriate division of the General Court of Justice. He shall then have 20 days after the day the roll is confirmed to serve on the board of commissioners or the clerk a statement of facts upon which the appeal is based. The appeal shall be tried like other actions at law. (1963, c. 985, s. 1; 1965, c. 714; 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.