reglab/housing_qa huggingface dataset:
NC Gen Stat § 160A-228 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-228 - Hearing on preliminary assessment roll; revision; confirmation; lien.

 160A-228. Hearing on preliminary assessment roll; revision; confirmation; lien.At the public hearing, which may be adjourned from time to time until all persons have had an opportunity to be heard, the council shall hear objections to the preliminary assessment roll from all interested persons who appear. Then or thereafter, the council shall annul, modify, or confirm the assessments, in whole or in part, either by confirming the preliminary assessments against any or all of the lots or parcels described in the preliminary assessment roll, or by canceling, increasing, or reducing them as may be proper in compliance with the basis of assessment. If any property is omitted from the preliminary assessment roll, the council may place it on the roll and levy the proper assessment. Whenever the council confirms assessments for any project, the city clerk shall enter in the minutes of the council the date, hour, and minute of confirmation. From and after the time of confirmation, the assessments shall be a lien on the property assessed of the same nature and to the same extent as the lien for county and city property taxes, according to the priorities set out in G.S. 160A-233(c). After the assessment roll is confirmed, a copy of it shall be delivered to the city tax collector for collection in the same manner as property taxes, except as herein provided. (1915, c. 56, s. 9; C.S., s. 2713; 1971, c. 698, s. 1; 1973, c. 426, s. 34.)
NC Gen Stat § 160A-229 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-229 - Publication of notice of confirmation of assessment roll.

 160A-229. Publication of notice of confirmation of assessment roll.After the expiration of 20 days from the confirmation of the assessment roll, the city tax collector shall publish once a notice that the assessment roll has been confirmed, and that assessments may be paid without interest at any time before the expiration of 30 days from the date that the notice is published, and that if they are not paid within this time, all installments thereof shall bear interest as provided in G.S. 160A-233. The notice shall also state the schedule of discounts, if one has been established, to be applied to assessments paid before the expiration date for payment of assessments without interest. (1971, c. 698, s. 1; 1983, c. 381, s. 6.)
NC Gen Stat § 160A-230 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-230 - Appeal to General Court of Justice.

 160A-230. Appeal to General Court of Justice.If the owner of, or any person interested in, any lot or parcel of land against which an assessment is made is dissatisfied with the amount of the assessment, he may, within 10 days after the confirmation of the assessment roll, file a notice of appeal to the appropriate division of the General Court of Justice. He shall then have 20 days after the confirmation of the assessment roll to serve on the council or the city clerk a statement of facts upon which the appeal is based. The appeal shall be tried like other actions at law. (1915, c. 56, s. 9; C.S., s. 2714; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-231 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-231 - Reassessment.

 160A-231. Reassessment.The council shall have the power, when in its judgment any irregularity, omission, error or lack of jurisdiction in any of the proceedings related thereto, has occurred, to set aside the whole of any special assessment made by it and thereupon to make a reassessment. In that case, all additional interest paid, or to be paid, as a result of the delay in confirming the assessment shall be included as a part of the project cost. The proceeding shall, as far as practicable, in all respects take place as it had with the original assessments, and the reassessment shall have the same force as if it had originally been properly made. (1915, c. 56, s. 9; C.S., s. 2715; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-232 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-232 - Payment of assessments in cash or by installments.

 160A-232. Payment of assessments in cash or by installments.The owners of assessed property shall have the option, within 30 days after the publication of the notice that the assessment roll has been confirmed, of paying the assessment either in cash or in not more than 10 annual installments, as may have been determined by the council in the resolution directing the project giving rise to the assessment to be undertaken. With respect to payment by installment, the council may provide(1) That the first installment with interest shall become due and payable on the date when property taxes are due and payable, and one subsequent installment and interest shall be due and payable on the same date in each successive year until the assessment is paid in full, or(2) That the first installment with interest shall become due and payable 60 days after the date that the assessment roll is confirmed, and one subsequent installment and interest shall be due and payable on the same day of the month in each successive year until the assessment is paid in full. (1915, c. 56, s. 10; C.S., s. 2716; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-233 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-233 - Enforcement of assessments; interests; foreclosure; limitations.

 160A-233. Enforcement of assessments; interests; foreclosure; limitations.(a) Any portion of an assessment that is not paid within 30 days after publication of the notice that the assessment roll has been confirmed shall bear interest until paid at a rate to be fixed in the assessment resolution but not more than eight percent (8%) per annum.(b) If any installment of an assessment is not paid on or before the due date, all of the installments remaining unpaid shall immediately become due and payable, unless the council waives acceleration. The council may waive acceleration and permit the property owner to pay all installments in arrears together with interest due thereon and the cost to the city of attempting to obtain payment. If this is done, the remaining installments shall be reinstated so that they fall due as if there had been no default. Waiver of acceleration and reinstatement of future installments may be done at any time before foreclosure proceedings have been instituted.(c) Assessment liens may be foreclosed under any procedure prescribed by law for the foreclosure of property tax liens, except that lien sales and lien sale certificates shall not be required, and foreclosure may be begun at any time after 30 days after the due date. The city shall not be entitled to a deficiency judgment in an action to foreclose an assessment lien. The lien of special assessments shall be inferior to all prior and subsequent liens for State, local, and federal taxes, and superior to all other liens.(d) No city may maintain an action or proceeding to enforce any remedy for the foreclosure of special assessment liens unless the action or proceeding is begun within 10 years from the date that the assessment or the earliest installment thereof included in the action or proceeding became due. Acceleration of installments under subsection (b) shall not have the effect of shortening the time within which foreclosure may be begun, but in that event the statute of limitations shall continue to run as to each installment as if acceleration had not occurred. (1915, c. 56, s. 11; C.S., s. 2717; 1923, c. 87; 1929, c. 331, s. 1; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-234 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-234 - Assessments on property held by tenancy for life or years.

 160A-234. Assessments on property held by tenancy for life or years.(a) Assessments upon real property in the possession or enjoyment of a tenant for life, or a tenant for a term of years, shall be paid by the holder of the remainder or reversion, as the case may be.(b) Repealed by Session Laws 1979, c. 107, s. 12. (1911, c. 7, ss. 1, 2, 3; C.S., ss. 2718, 2719, 2720; 1971, c. 698, s. 1; 1979, c. 107, s. 12; 2003-232, s. 6.)
NC Gen Stat § 160A-235 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-235 - Lien in favor of a cotenant or joint owner paying special assessments.

 160A-235. Lien in favor of a cotenant or joint owner paying special assessments.Any one of several tenants in common, or joint tenants, or copartners shall have the right to pay the whole or any part of any special assessment levied against property held jointly or in common, and all sums by him so paid in excess of his share of the assessment, interests, costs, and amounts required for redemption, shall constitute a lien upon the shares of his cotenants or associates, which he may enforce in proceedings for partition, actual or by sale, or in any other appropriate judicial proceeding. The lien herein provided for shall not be effective against an innocent purchaser for value unless and until notice thereof is filed in the office of the clerk of superior court in the county in which the land lies and indexed and docketed in the same manner as other liens required by law to be filed in the clerk's office. (1935, c. 174; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-236 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-236 - Apportionment of assessments.

 160A-236. Apportionment of assessments.When special assessments are made against property which has been or is about to be subdivided, the council may, with the consent of the owner of the property, apportion the assessment among the lots or tracts within the subdivision, or release certain lots or tracts from the assessments if, in the opinion of the council, some of the lots or tracts in the subdivision are not benefited by the project. Upon an apportionment, each of the lots and tracts in the subdivision shall be released from the lien of the original assessment, and the portions of the original assessment assessed against each lot or tract shall have the same force and effect as the original assessment as to the particular lot or tract assessed. At the time of making an apportionment under this section, the council shall enter on its minutes a statement to the effect that the apportionment is made with the consent of the owners of the property affected, and this entry shall be conclusive in the absence of fraud. Reassessments made under this section may include past due installments of principal and interest as well as installments not then due, and any installments not then due shall fall due at the same dates as they would have under the original assessment. The council may delegate authority to make apportionment of assessments to the chief financial officer, but apportionments shall in all cases be reported to the council at its next regular meeting and entered in the minutes. (1929, c. 331, s. 1; 1935, c. 125; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-237 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-237 - Authority to hold water and sewer assessments in abeyance.

 160A-237. Authority to hold water and sewer assessments in abeyance.The assessment resolution may provide that assessments levied under this Article for water or sewer improvements be held in abeyance without interest until improvements on the assessed property are actually connected to the water or sewer system for which the assessment was levied, or a date certain not more than 10 years from the date of confirmation of the assessment roll, whichever event first occurs. Upon termination of the period of abeyance, the assessment shall be paid in accordance with the terms set out in the assessment resolution. If assessments are to be held in abeyance, the assessment resolution shall classify the property assessed according to general land use, location with respect to the water or sewer system, or other relevant factors, and shall provide that the period of abeyance shall be the same for all assessed property in the same class.All statutes of limitations are suspended during the time that any assessment is held in abeyance without interest. (1973, c. 426, s. 35.)
NC Gen Stat § 160A-238 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-238 - Authority to make assessments for beach erosion control and flood and hurricane protection works.

 160A-238. Authority to make assessments for beach erosion control and flood and hurricane protection works.A city may make special assessments, according to the procedures of this Article, against benefited property within the city for all or part of the costs of acquiring, constructing, reconstructing, extending, or otherwise building or improving beach erosion control or flood and hurricane protection works. Assessments for these projects may be made on the basis of:(1) The frontage abutting on the project, at an equal rate per foot of frontage; or(2) The frontage abutting on a beach or shoreline protected or benefited by the project, at an equal rate per foot of frontage; or(3) The area of land benefited by the project, at an equal rate per unit of area; or(4) The valuation of land benefited by the project, being the value of the land without improvements as shown on the tax records of the county, at an equal rate per dollar of valuation; or(5) A combination of two or more of these bases.Whenever the basis selected for assessment is either area or valuation, the council shall provide for the laying out of one or more benefit zones according to the distance from the shoreline, the distance from the project, the elevation of the land, or other relevant factors. If more than one benefit zone is established, the council shall establish differing rates of assessment to apply uniformly throughout each benefit zone. (1973, c. 822, s. 7.)
NC Gen Stat § 160A-239.1 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10A - Special Assessments for Critical Infrastructure Needs.|§ 160A-239.1 - (See note for expiration of Article) Purpose; sunset.

 160A-239.1. (See note for expiration of Article) Purpose; sunset.(a) Purpose. - This Article enables cities that face increased demands for infrastructure improvements as a result of rapid growth and development to impose special assessments as provided under this Article on benefited property and to use the resulting revenues as provided in this Article. This Article supplements the authority cities have in Article 10 of this Chapter. The provisions of Article 10 of this Chapter apply to this Article, to the extent they do not conflict with this Article.(b) Sunset. - This Article expires July 1, 2025, for projects that have not been approved under a final assessment resolution. The expiration does not affect the validity of assessments imposed or to be imposed or bonds issued or authorized or to be issued or authorized under the provisions of this Article if a final assessment resolution has been adopted prior to the effective date of the expiration.  (2008-165, s. 3; 2013-371, ss. 2(a), 3; 2015-121, s. 2; 2017-40, s. 2; 2020-58, s. 7.2.)
NC Gen Stat § 160A-239.2 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10A - Special Assessments for Critical Infrastructure Needs.|§ 160A-239.2 - (See note for expiration of Article) Assessments.

 160A-239.2. (See note for expiration of Article) Assessments.(a) Projects. - The council of a city may make special assessments as provided in this Article against benefited property within the city for the purpose of assisting in arranging for payment of the capital costs of projects (i) for which project development financing debt instruments may be issued under G.S. 159-103 or (ii) for the purpose of 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 city council must determine a project's total estimated cost and the amount of costs to be paid from assessments. In addition to the costs allowed under G.S. 160A-226, the costs may include any expenses allowed under G.S. 159-84 and expenses for the administration of the assessments. A preliminary assessment roll may be prepared before the costs are incurred based on the estimated cost of the project.(c) Method. - The city council must establish an assessment method that will, in the city council's judgment, accurately assess each lot or parcel of land subject to the assessments according to the benefits conferred upon it by the project for which the assessment is made. In addition to other bases upon which assessments may be made under G.S. 160A-218, the council may select any other method designed to allocate the costs in accordance with benefits conferred. In doing so, the council may provide that the benefits conferred are measured on the basis of use being made on the lot or parcel of land and provide for adjustments of assessments upon a change in use, provided that the total amount of all assessments is sufficient to pay the portion of the costs of the project to be funded from assessments after the adjustments have been made.  (2008-165, s. 3; 2008-187, s. 47.5(b); 2009-525, s. 2(a); 2013-371, ss. 2(b), 3; 2017-40, s. 2.)
NC Gen Stat § 160A-239.4 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10A - Special Assessments for Critical Infrastructure Needs.|§ 160A-239.4 - (See note for expiration of Article) Funding a project for which an assessment is imposed.

 160A-239.4. (See note for expiration of Article) Funding a project for which an assessment is imposed.(a) Funding Sources. - In addition to funding from sources otherwise authorized for use by a city in connection with a project, a city council may provide for the payment of all or a portion of the cost of a project for which an assessment may be imposed under this Article from one or more funding sources listed in this subsection. The assessment resolution must include the estimated cost of the project to be funded from assessments and the amount of the cost estimated to be derived from each respective funding source.(1) Revenue bonds issued under G.S. 160A-239.6.(2) Project development financing debt instruments issued under the North Carolina Project Development Financing Act, Article 6 of Chapter 159 of the General Statutes.(3) General obligation bonds issued under the Local Government Bond Act, Article 4 of Chapter 159 of the General Statutes.(4) General revenues.(5) Funds from private parties.(b) Assessments Pledged. - An assessment imposed under this Article may be pledged to secure revenue bonds under G.S. 160A-239.6 or as additional security for a project development financing debt instrument under G.S. 159-111. If an assessment imposed under this Article is pledged to secure financing, the city council must covenant to enforce the payment of the assessments.(c) Reimbursement From Assessments. - If a city contracts with a private party to construct a project on behalf of the city as provided in G.S. 160A-239.7, the city council may agree to impose one or more assessments pursuant to this Article in order to reimburse the private party for actual costs incurred by the private party related to the project and documented to the city. The city council shall not be obligated to reimburse a private party any amount in excess of assessment revenues actually collected less the city's related administrative costs.A reimbursement shall not include reimbursement to the private party for any interest costs, whether actual or imputed, of the funds invested by the private party in the project except in the event that an abeyance in the collection of assessments is permitted pursuant to G.S. 160A-239.5. If an abeyance in the collection of assessments is permitted, the amount to be reimbursed may include an inflationary factor applicable for the period of the abeyance.(d) Performance Bond. - A subdivision control ordinance adopted by a city under G.S. 160A-372 providing for a performance bond or guarantee to assure successful completion of required improvements will apply to a project funded in whole or in part by an assessment under this Article.  (2008-165, s. 3; 2009-525, s. 2(b); 2010-95, s. 40; 2013-371, s. 3; 2017-40, s. 2.)
NC Gen Stat § 160A-239.5 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10A - Special Assessments for Critical Infrastructure Needs.|§ 160A-239.5 - (See note for expiration of Article) Payment of assessments by installments.

 160A-239.5. (See note for expiration of Article) Payment of assessments by installments.(a) An assessment imposed under this Article is payable in annual installments. The city council must set the number of annual installments, which may not be more than 25. The installments are due on the date that real property taxes are due.(b) The city council may provide for the abeyance of assessments as authorized in Article 10 of this Chapter. The abeyance may apply to any assessed property. Annual installments shall be deferred until the period of abeyance ends. The assessment shall be payable on the first annual installment payment date after the period of abeyance ends.  (2008-165, s. 3; 2013-371, s. 3; 2015-121, s. 4; 2017-40, s. 2.)
NC Gen Stat § 160A-239.6 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10A - Special Assessments for Critical Infrastructure Needs.|§ 160A-239.6 - (See note for expiration of Article) Revenue bonds.

 160A-239.6. (See note for expiration of Article) Revenue bonds.(a) Authorization. - A city council that imposes an assessment under this Article may issue revenue bonds under Article 5 of Chapter 159 of the General Statutes to finance the project for which the assessment is imposed and use the proceeds of the assessment imposed as revenues pertaining to the project.(b) Modifications. - This Article specifically modifies the authority of a city to issue revenue bonds under Article 5 of Chapter 159 of the General Statutes by extending the authority in that Article to include a project for which an assessment may be imposed under this Article. In applying the provisions of Article 5, the following definitions apply:(1) Revenue bond project. - Defined in G.S. 159-81(3). The term includes projects for which an assessment is imposed under this Article.(2) Revenues. - Defined in G.S. 159-81(4). The term includes assessments imposed under this Article to finance a project allowed under this Article.  (2008-165, s. 3; 2013-371, s. 3.)