2010 North Carolina Code
Chapter 153A Counties.
Article 9A - Special Assessments for Critical Infrastructure Needs.
153A-210.2. (Expires July 1, 2013) Assessments.

153A‑210.2. (Expires July 1, 2013) Assessments.

(a) Projects. The board of commissioners of a county may make special assessments as provided in this Article against benefited property within the county for the purpose of financing the capital costs of projects for which project development financing debt instruments may be issued under G.S. 159‑103 or for the purpose of financing the installation of distributed generation renewable energy sources or energy efficiency improvements that are permanently fixed to residential, commercial, industrial, or other real property.

(b) Costs. The board of commissioners must determine a project's total estimated cost. In addition to the costs allowed under G.S. 153A‑193, the costs may include any expenses allowed under G.S. 159‑84. A preliminary assessment roll may be prepared before the costs are incurred based on the estimated cost of the project.

(c) Method. The board of commissioners must establish an assessment method that will most accurately assess each lot or parcel of land according to the benefits conferred upon it by the project for which the assessment is made. In addition to the bases upon which assessments may be made under G.S. 153A‑186, the board may select any other method designed to allocate the costs in accordance with benefits conferred. (2008‑165, s. 2; 2008‑187, s. 47.5(a); 2009‑525, s. 1(a).)