North Carolina Statutes

§ 153A-192 — Hearing on preliminary resolution; assessment resolution

North Carolina·Ch. 153A Counties·Art. 9 Special Assessments

At the public hearing, the board of commissioners shall hear all interested persons who appear with respect to any matter covered by the preliminary assessment resolution. At or after the hearing, the board may adopt a final assessment resolution directing that the project or portions thereof be undertaken. The final assessment resolution shall describe the project in general terms (which may be by reference to projects described in the preliminary resolution) and shall set forth the following:

(1)The basis on which the special assessments will be made, together with a general description of the boundaries of the areas benefited if the basis of assessment is either area or valuation;
(2)The percentage of the cost of the work that is to be specially assessed; and
(3)The terms of payment,

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