State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_153A > GS_153A-210_2

§ 153A‑210.2.  (ExpiresJuly 1, 2013) Assessments.

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

(b)        Costs. – The boardof commissioners must determine a project's total estimated cost. In additionto the costs allowed under G.S. 153A‑193, the costs may include anyexpenses allowed under G.S. 159‑84. A preliminary assessment roll may beprepared before the costs are incurred based on the estimated cost of theproject.

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