§ 106‑742. Waiver ofwater and sewer assessments.
(a) A county or a citythat has adopted an ordinance under this Part may provide by ordinance that itswater and sewer assessments be held in abeyance, with or without interest, forfarms, whether inside or outside of a voluntary agricultural district, untilimprovements on such property are connected to the water or sewer system forwhich the assessment was made.
(b) The ordinance mayprovide that, when the period of abeyance ends, the assessment is payable inaccordance with the terms set out in the assessment resolution.
(c) Statutes oflimitations are suspended during the time that any assessment is held inabeyance without interest.
(d) If an ordinance isadopted under this section, then the assessment procedures followed underArticle 9 of Chapter 153A of the General Statutes or Article 10 of Chapter 160Aof the General Statutes, whichever applies, shall conform to the terms of thisordinance with respect to qualifying farms that entered into conservationagreements while such ordinance was in effect.
(e) Nothing in thissection is intended to diminish the authority of counties or cities to holdassessments in abeyance under G.S. 153A‑201 or G.S. 160A‑237. (1985 (Reg. Sess., 1986), c.1025, s. 1; 2005‑390, ss. 3, 15.)