State Codes and Statutes

Statutes > North-carolina > Chapter_156 > GS_156-116

§ 156‑116. Modification of assessments.

(a)        Relevy. – Where the court has confirmed an assessment forthe construction of any public levee, ditch, or drain, and such assessment hasbeen modified by the court of superior jurisdiction, but for some unforeseencause it cannot be collected, the board of drainage commissioners shall havepower to change or modify the assessment as originally confirmed to conform tothe judgment of the superior court and to cover any deficit that may have beencaused by the order of court or unforeseen occurrence. The relevy shall bemade  for the additional sum required, in the same ratio on the lands benefitedas the original assessment was made.

(b)        Upon Sale of Land for Assessments. – If any person, or anynumber of persons, claiming to have title to any tract or tracts of landsubject to assessment or drainage tax shall fail to pay any annual assessmentlevied against such lands, and the sheriff or tax collector shall be compelledto sell such lands under the law for the purpose of making such collection, thenet proceeds of such sale shall be paid to the treasurer, to be held by him anddisbursed for the purpose of paying the current assessment and future annualassessments so far as the proceeds may be sufficient. When the fund in thecustody of the treasurer shall be exhausted in the payment of annualassessments against such lands, or there shall not be a sufficient sum to paythe next annual assessment, the treasurer shall immediately give written noticeto that effect to the chairman of the board of drainage commissioners of thedistrict, and also to the clerk of the superior court, whereupon the board ofdrainage commissioners shall institute an investigation of such tract or tractsof land to determine the market value, and if they shall find that the marketvalue is not equal to all the future annual assessments to cover its share ofinstallments of principal and interest on the outstanding bonds, they shallproceed, with the approval of the clerk of the superior court, to make newreassessment rolls on all the remaining lands in the district and increase thesum in sufficient sums to equal the deficit thereby created and such newassessment rolls shall constitute the future assessment rolls until changedaccording to law, and shall be certified to the tax collector as hereinprovided in lieu of the former assessment rolls. However, the tract or tractsof land which have been so sold by the tax collector shall continue on theassessment roll in the name of the new owner, but reassessed upon the newbasis, and the drainage tax collected at the same time and in the same manneras other lands as long as such lands may have sufficient market value out ofwhich to collect the annual drainage tax, and when such lands shall cease tohave such value, or shall be abandoned by the person claiming title thereto,the drainage commissioners may omit the same from the assessment roll with theapproval of the clerk of the superior court, but such lands may in the samemanner at any time in the future be restored to the assessment rolls.

(c)        Surplus Funds. – If the funds in the hands of the treasurerat any time, arising under this section or in any other manner, shall begreater than is necessary to pay the annual installments of principal andinterest, or the annual cost of maintenance of the drainage works, or both,such surplus shall be held by the treasurer for future disbursement for otherpurposes as herein provided or subject to the order of the board of drainagecommissioners.

(d)        Insufficient Funds. – If there shall be any impairment ordestruction of the drainage works by any unforeseen cause or occurrence notanticipated, during the period of construction by the contractor, thecontractor shall nevertheless repair and complete the works according to thecontract and specifications and shall be liable therefor and also his suretieson his bond; but if the contractor shall make default and if there shall be afailure to collect all resulting damages from such contractor and the suretiesupon his bond, and it shall thereby be necessary to raise a greater sum ofmoney to complete the drainage works in accordance with the plans, or if forany other unavoidable cause it shall be necessary to raise a greater sum tocomplete such drainage works, the board of drainage commissioners, having firstobtained the approval of the clerk of the superior court, shall prepare newassessment rolls upon all the lands in the district upon the original basis ofclassification of benefits  and increase the same in sufficient sums to equalthe deficit thereby created, and the same shall constitute the new assessmentrolls until changed according to law, and shall be certified to the taxcollector as herein provided.

(e)        Additional Bonds Issued. – If for any of the causeshereinbefore recited in this section, or for any other cause, a sum of moneygreater than the proceeds of sale of the drainage bonds shall become necessaryto complete the drainage system, and the board of drainage commissioners shalldetermine that the amount to be raised is greater than can be realized from thecollection of one annual assessment upon the lands in the district withoutimposing an undue burden upon the lands, or if it is advisable or necessary toraise the money more expeditiously, then and under such conditions additionalbonds may be issued in such aggregate sum as may be necessary.

(f)         Manner of Issue. – The proceedings for the issue of suchadditional bonds shall be substantially as follows: The board of drainagecommissioners shall file their petition with the clerk of the superior court,setting forth all the facts which require the expenditure of more money and theissue of additional bonds to complete the drainage system, which shall beaccompanied by the recommendation of the drainage engineer who was one of theoriginal viewers, or some other expert drainage engineer selected by thedrainage commissioners; whereupon the court shall issue a notice to all theowners of land within the district reciting the substance of the petition anddirecting each to appear before the court on a day certain, not less than 20days after the service upon all the parties, and to show cause, if any theyhave, why the additional bonds should not be authorized, which notice shall beserved personally on each such landowner by reading the same, and by leaving acopy, and if the same cannot be personally served, then it shall be served inthe manner authorized by law. Any landowner may file an answer denying anymaterial allegation in the petition or setting forth any valid objection tosame before the return day thereof.

Upon the day when the notice is returnable, or on such day as to whichthe same may have been continued, the court shall proceed to hear the petitionand answers. If the court shall find that the allegations of the petition aretrue, and that the issue of additional bonds is advisable or necessary, thecourt shall make an appropriate order authorizing and directing the issue ofsuch additional bonds, fixing the amount of such issue, the date of same, thetime when the interest and principal shall be payable, and all other mattersnecessary and appropriate in the premises. Any landowner may appeal from theorder of the clerk of the superior court, and on such appeal only the issues raisedin the answer shall be considered, and such appeal and the further procedurethereon shall be as prescribed in special proceedings, except as modified bythis Subchapter.

After the court shall have ordered the additional issue of bonds, thefurther procedure as to the assessment rolls, the levying and collecting of thedrainage taxes, the disbursement of the revenue therefrom for the payment ofsuch bonds and interest thereon, and all further procedure shall be the same asrequired for the establishment of drainage districts. The additional bondsissued shall not exceed twenty‑five percent (25%) of the total amountoriginally issued. The additional issue of bonds shall bear six percent (6%)interest per annum and may be made payable in 10 annual installments, or inlesser  number of annual installments as nearly equal as may be, as recommendedby the board of drainage commissioners and approved by the court. (1909, c. 442, s. 35; 1911, c. 67, s. 15; C.S., s.5372; 1963, c. 767, s. 4.)

State Codes and Statutes

Statutes > North-carolina > Chapter_156 > GS_156-116

§ 156‑116. Modification of assessments.

(a)        Relevy. – Where the court has confirmed an assessment forthe construction of any public levee, ditch, or drain, and such assessment hasbeen modified by the court of superior jurisdiction, but for some unforeseencause it cannot be collected, the board of drainage commissioners shall havepower to change or modify the assessment as originally confirmed to conform tothe judgment of the superior court and to cover any deficit that may have beencaused by the order of court or unforeseen occurrence. The relevy shall bemade  for the additional sum required, in the same ratio on the lands benefitedas the original assessment was made.

(b)        Upon Sale of Land for Assessments. – If any person, or anynumber of persons, claiming to have title to any tract or tracts of landsubject to assessment or drainage tax shall fail to pay any annual assessmentlevied against such lands, and the sheriff or tax collector shall be compelledto sell such lands under the law for the purpose of making such collection, thenet proceeds of such sale shall be paid to the treasurer, to be held by him anddisbursed for the purpose of paying the current assessment and future annualassessments so far as the proceeds may be sufficient. When the fund in thecustody of the treasurer shall be exhausted in the payment of annualassessments against such lands, or there shall not be a sufficient sum to paythe next annual assessment, the treasurer shall immediately give written noticeto that effect to the chairman of the board of drainage commissioners of thedistrict, and also to the clerk of the superior court, whereupon the board ofdrainage commissioners shall institute an investigation of such tract or tractsof land to determine the market value, and if they shall find that the marketvalue is not equal to all the future annual assessments to cover its share ofinstallments of principal and interest on the outstanding bonds, they shallproceed, with the approval of the clerk of the superior court, to make newreassessment rolls on all the remaining lands in the district and increase thesum in sufficient sums to equal the deficit thereby created and such newassessment rolls shall constitute the future assessment rolls until changedaccording to law, and shall be certified to the tax collector as hereinprovided in lieu of the former assessment rolls. However, the tract or tractsof land which have been so sold by the tax collector shall continue on theassessment roll in the name of the new owner, but reassessed upon the newbasis, and the drainage tax collected at the same time and in the same manneras other lands as long as such lands may have sufficient market value out ofwhich to collect the annual drainage tax, and when such lands shall cease tohave such value, or shall be abandoned by the person claiming title thereto,the drainage commissioners may omit the same from the assessment roll with theapproval of the clerk of the superior court, but such lands may in the samemanner at any time in the future be restored to the assessment rolls.

(c)        Surplus Funds. – If the funds in the hands of the treasurerat any time, arising under this section or in any other manner, shall begreater than is necessary to pay the annual installments of principal andinterest, or the annual cost of maintenance of the drainage works, or both,such surplus shall be held by the treasurer for future disbursement for otherpurposes as herein provided or subject to the order of the board of drainagecommissioners.

(d)        Insufficient Funds. – If there shall be any impairment ordestruction of the drainage works by any unforeseen cause or occurrence notanticipated, during the period of construction by the contractor, thecontractor shall nevertheless repair and complete the works according to thecontract and specifications and shall be liable therefor and also his suretieson his bond; but if the contractor shall make default and if there shall be afailure to collect all resulting damages from such contractor and the suretiesupon his bond, and it shall thereby be necessary to raise a greater sum ofmoney to complete the drainage works in accordance with the plans, or if forany other unavoidable cause it shall be necessary to raise a greater sum tocomplete such drainage works, the board of drainage commissioners, having firstobtained the approval of the clerk of the superior court, shall prepare newassessment rolls upon all the lands in the district upon the original basis ofclassification of benefits  and increase the same in sufficient sums to equalthe deficit thereby created, and the same shall constitute the new assessmentrolls until changed according to law, and shall be certified to the taxcollector as herein provided.

(e)        Additional Bonds Issued. – If for any of the causeshereinbefore recited in this section, or for any other cause, a sum of moneygreater than the proceeds of sale of the drainage bonds shall become necessaryto complete the drainage system, and the board of drainage commissioners shalldetermine that the amount to be raised is greater than can be realized from thecollection of one annual assessment upon the lands in the district withoutimposing an undue burden upon the lands, or if it is advisable or necessary toraise the money more expeditiously, then and under such conditions additionalbonds may be issued in such aggregate sum as may be necessary.

(f)         Manner of Issue. – The proceedings for the issue of suchadditional bonds shall be substantially as follows: The board of drainagecommissioners shall file their petition with the clerk of the superior court,setting forth all the facts which require the expenditure of more money and theissue of additional bonds to complete the drainage system, which shall beaccompanied by the recommendation of the drainage engineer who was one of theoriginal viewers, or some other expert drainage engineer selected by thedrainage commissioners; whereupon the court shall issue a notice to all theowners of land within the district reciting the substance of the petition anddirecting each to appear before the court on a day certain, not less than 20days after the service upon all the parties, and to show cause, if any theyhave, why the additional bonds should not be authorized, which notice shall beserved personally on each such landowner by reading the same, and by leaving acopy, and if the same cannot be personally served, then it shall be served inthe manner authorized by law. Any landowner may file an answer denying anymaterial allegation in the petition or setting forth any valid objection tosame before the return day thereof.

Upon the day when the notice is returnable, or on such day as to whichthe same may have been continued, the court shall proceed to hear the petitionand answers. If the court shall find that the allegations of the petition aretrue, and that the issue of additional bonds is advisable or necessary, thecourt shall make an appropriate order authorizing and directing the issue ofsuch additional bonds, fixing the amount of such issue, the date of same, thetime when the interest and principal shall be payable, and all other mattersnecessary and appropriate in the premises. Any landowner may appeal from theorder of the clerk of the superior court, and on such appeal only the issues raisedin the answer shall be considered, and such appeal and the further procedurethereon shall be as prescribed in special proceedings, except as modified bythis Subchapter.

After the court shall have ordered the additional issue of bonds, thefurther procedure as to the assessment rolls, the levying and collecting of thedrainage taxes, the disbursement of the revenue therefrom for the payment ofsuch bonds and interest thereon, and all further procedure shall be the same asrequired for the establishment of drainage districts. The additional bondsissued shall not exceed twenty‑five percent (25%) of the total amountoriginally issued. The additional issue of bonds shall bear six percent (6%)interest per annum and may be made payable in 10 annual installments, or inlesser  number of annual installments as nearly equal as may be, as recommendedby the board of drainage commissioners and approved by the court. (1909, c. 442, s. 35; 1911, c. 67, s. 15; C.S., s.5372; 1963, c. 767, s. 4.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_156 > GS_156-116

§ 156‑116. Modification of assessments.

(a)        Relevy. – Where the court has confirmed an assessment forthe construction of any public levee, ditch, or drain, and such assessment hasbeen modified by the court of superior jurisdiction, but for some unforeseencause it cannot be collected, the board of drainage commissioners shall havepower to change or modify the assessment as originally confirmed to conform tothe judgment of the superior court and to cover any deficit that may have beencaused by the order of court or unforeseen occurrence. The relevy shall bemade  for the additional sum required, in the same ratio on the lands benefitedas the original assessment was made.

(b)        Upon Sale of Land for Assessments. – If any person, or anynumber of persons, claiming to have title to any tract or tracts of landsubject to assessment or drainage tax shall fail to pay any annual assessmentlevied against such lands, and the sheriff or tax collector shall be compelledto sell such lands under the law for the purpose of making such collection, thenet proceeds of such sale shall be paid to the treasurer, to be held by him anddisbursed for the purpose of paying the current assessment and future annualassessments so far as the proceeds may be sufficient. When the fund in thecustody of the treasurer shall be exhausted in the payment of annualassessments against such lands, or there shall not be a sufficient sum to paythe next annual assessment, the treasurer shall immediately give written noticeto that effect to the chairman of the board of drainage commissioners of thedistrict, and also to the clerk of the superior court, whereupon the board ofdrainage commissioners shall institute an investigation of such tract or tractsof land to determine the market value, and if they shall find that the marketvalue is not equal to all the future annual assessments to cover its share ofinstallments of principal and interest on the outstanding bonds, they shallproceed, with the approval of the clerk of the superior court, to make newreassessment rolls on all the remaining lands in the district and increase thesum in sufficient sums to equal the deficit thereby created and such newassessment rolls shall constitute the future assessment rolls until changedaccording to law, and shall be certified to the tax collector as hereinprovided in lieu of the former assessment rolls. However, the tract or tractsof land which have been so sold by the tax collector shall continue on theassessment roll in the name of the new owner, but reassessed upon the newbasis, and the drainage tax collected at the same time and in the same manneras other lands as long as such lands may have sufficient market value out ofwhich to collect the annual drainage tax, and when such lands shall cease tohave such value, or shall be abandoned by the person claiming title thereto,the drainage commissioners may omit the same from the assessment roll with theapproval of the clerk of the superior court, but such lands may in the samemanner at any time in the future be restored to the assessment rolls.

(c)        Surplus Funds. – If the funds in the hands of the treasurerat any time, arising under this section or in any other manner, shall begreater than is necessary to pay the annual installments of principal andinterest, or the annual cost of maintenance of the drainage works, or both,such surplus shall be held by the treasurer for future disbursement for otherpurposes as herein provided or subject to the order of the board of drainagecommissioners.

(d)        Insufficient Funds. – If there shall be any impairment ordestruction of the drainage works by any unforeseen cause or occurrence notanticipated, during the period of construction by the contractor, thecontractor shall nevertheless repair and complete the works according to thecontract and specifications and shall be liable therefor and also his suretieson his bond; but if the contractor shall make default and if there shall be afailure to collect all resulting damages from such contractor and the suretiesupon his bond, and it shall thereby be necessary to raise a greater sum ofmoney to complete the drainage works in accordance with the plans, or if forany other unavoidable cause it shall be necessary to raise a greater sum tocomplete such drainage works, the board of drainage commissioners, having firstobtained the approval of the clerk of the superior court, shall prepare newassessment rolls upon all the lands in the district upon the original basis ofclassification of benefits  and increase the same in sufficient sums to equalthe deficit thereby created, and the same shall constitute the new assessmentrolls until changed according to law, and shall be certified to the taxcollector as herein provided.

(e)        Additional Bonds Issued. – If for any of the causeshereinbefore recited in this section, or for any other cause, a sum of moneygreater than the proceeds of sale of the drainage bonds shall become necessaryto complete the drainage system, and the board of drainage commissioners shalldetermine that the amount to be raised is greater than can be realized from thecollection of one annual assessment upon the lands in the district withoutimposing an undue burden upon the lands, or if it is advisable or necessary toraise the money more expeditiously, then and under such conditions additionalbonds may be issued in such aggregate sum as may be necessary.

(f)         Manner of Issue. – The proceedings for the issue of suchadditional bonds shall be substantially as follows: The board of drainagecommissioners shall file their petition with the clerk of the superior court,setting forth all the facts which require the expenditure of more money and theissue of additional bonds to complete the drainage system, which shall beaccompanied by the recommendation of the drainage engineer who was one of theoriginal viewers, or some other expert drainage engineer selected by thedrainage commissioners; whereupon the court shall issue a notice to all theowners of land within the district reciting the substance of the petition anddirecting each to appear before the court on a day certain, not less than 20days after the service upon all the parties, and to show cause, if any theyhave, why the additional bonds should not be authorized, which notice shall beserved personally on each such landowner by reading the same, and by leaving acopy, and if the same cannot be personally served, then it shall be served inthe manner authorized by law. Any landowner may file an answer denying anymaterial allegation in the petition or setting forth any valid objection tosame before the return day thereof.

Upon the day when the notice is returnable, or on such day as to whichthe same may have been continued, the court shall proceed to hear the petitionand answers. If the court shall find that the allegations of the petition aretrue, and that the issue of additional bonds is advisable or necessary, thecourt shall make an appropriate order authorizing and directing the issue ofsuch additional bonds, fixing the amount of such issue, the date of same, thetime when the interest and principal shall be payable, and all other mattersnecessary and appropriate in the premises. Any landowner may appeal from theorder of the clerk of the superior court, and on such appeal only the issues raisedin the answer shall be considered, and such appeal and the further procedurethereon shall be as prescribed in special proceedings, except as modified bythis Subchapter.

After the court shall have ordered the additional issue of bonds, thefurther procedure as to the assessment rolls, the levying and collecting of thedrainage taxes, the disbursement of the revenue therefrom for the payment ofsuch bonds and interest thereon, and all further procedure shall be the same asrequired for the establishment of drainage districts. The additional bondsissued shall not exceed twenty‑five percent (25%) of the total amountoriginally issued. The additional issue of bonds shall bear six percent (6%)interest per annum and may be made payable in 10 annual installments, or inlesser  number of annual installments as nearly equal as may be, as recommendedby the board of drainage commissioners and approved by the court. (1909, c. 442, s. 35; 1911, c. 67, s. 15; C.S., s.5372; 1963, c. 767, s. 4.)