§ 160A‑228. Hearing on preliminary assessment roll; revision; confirmation; lien.
At the public hearing, which may be adjourned from time to time untilall persons have had an opportunity to be heard, the council shall hearobjections to the preliminary assessment roll from all interested persons whoappear. Then or thereafter, the council shall annul, modify, or confirm theassessments, in whole or in part, either by confirming the preliminaryassessments against any or all of the lots or parcels described in thepreliminary assessment roll, or by canceling, increasing, or reducing them asmay be proper in compliance with the basis of assessment. If any property isomitted from the preliminary assessment roll, the council may place it on theroll and levy the proper assessment. Whenever the council confirms assessmentsfor any project, the city clerk shall enter in the minutes of the council thedate, hour, and minute of confirmation. From and after the time ofconfirmation, the assessments shall be a lien on the property assessed of thesame nature and to the same extent as the lien for county and city propertytaxes, according to the priorities set out in G.S. 160A‑233(c). After theassessment roll is confirmed, a copy of it shall be delivered to the city taxcollector for collection in the same manner as property taxes, except as hereinprovided. (1915, c. 56, s. 9;C.S., s. 2713; 1971, c. 698, s. 1; 1973, c. 426, s. 34.)
§ 160A‑228. Hearing on preliminary assessment roll; revision; confirmation; lien.
At the public hearing, which may be adjourned from time to time untilall persons have had an opportunity to be heard, the council shall hearobjections to the preliminary assessment roll from all interested persons whoappear. Then or thereafter, the council shall annul, modify, or confirm theassessments, in whole or in part, either by confirming the preliminaryassessments against any or all of the lots or parcels described in thepreliminary assessment roll, or by canceling, increasing, or reducing them asmay be proper in compliance with the basis of assessment. If any property isomitted from the preliminary assessment roll, the council may place it on theroll and levy the proper assessment. Whenever the council confirms assessmentsfor any project, the city clerk shall enter in the minutes of the council thedate, hour, and minute of confirmation. From and after the time ofconfirmation, the assessments shall be a lien on the property assessed of thesame nature and to the same extent as the lien for county and city propertytaxes, according to the priorities set out in G.S. 160A‑233(c). After theassessment roll is confirmed, a copy of it shall be delivered to the city taxcollector for collection in the same manner as property taxes, except as hereinprovided. (1915, c. 56, s. 9;C.S., s. 2713; 1971, c. 698, s. 1; 1973, c. 426, s. 34.)
§ 160A‑228. Hearing on preliminary assessment roll; revision; confirmation; lien.
At the public hearing, which may be adjourned from time to time untilall persons have had an opportunity to be heard, the council shall hearobjections to the preliminary assessment roll from all interested persons whoappear. Then or thereafter, the council shall annul, modify, or confirm theassessments, in whole or in part, either by confirming the preliminaryassessments against any or all of the lots or parcels described in thepreliminary assessment roll, or by canceling, increasing, or reducing them asmay be proper in compliance with the basis of assessment. If any property isomitted from the preliminary assessment roll, the council may place it on theroll and levy the proper assessment. Whenever the council confirms assessmentsfor any project, the city clerk shall enter in the minutes of the council thedate, hour, and minute of confirmation. From and after the time ofconfirmation, the assessments shall be a lien on the property assessed of thesame nature and to the same extent as the lien for county and city propertytaxes, according to the priorities set out in G.S. 160A‑233(c). After theassessment roll is confirmed, a copy of it shall be delivered to the city taxcollector for collection in the same manner as property taxes, except as hereinprovided. (1915, c. 56, s. 9;C.S., s. 2713; 1971, c. 698, s. 1; 1973, c. 426, s. 34.)
