§ 153A-194. Preliminary assessment roll; publication. - North Carolina Statutes

§ 153A‑194. Preliminary assessment roll; publication.

When the total cost of a project has been determined, the board ofcommissioners shall cause a preliminary assessment roll to be prepared. Theroll shall contain a brief description of each lot, parcel, or tract of landassessed, the basis for the assessment, the amount assessed against each, theterms of payment, including the schedule of discounts, if such a schedule is tobe established and the name of the owner of each lot, parcel, or tract as far asthis can be ascertained from the county tax records. A map of the project onwhich is shown each lot, parcel, or tract assessed, the basis of itsassessment, the amount assessed against it, and the name of its owner as far asthis can be ascertained from the county tax records is a sufficient assessmentroll.

After the preliminary assessment roll has been completed, the boardshall cause the roll to be filed in the clerk's office, where it shall beavailable for public inspection, and shall set the time and place for a publichearing on the roll. At least 10 days before the date set for the hearing, theboard shall publish a notice that the preliminary assessment roll has beencompleted. The notice shall describe the project in general terms, note that theroll in the clerk's office is  available for inspection, and state the time andplace for the hearing on the roll. In addition, at least 10 days before thedate set for the hearing, the board shall cause a notice of the hearing to bemailed by first‑class mail to each owner of property listed on the roll.The mailed notice shall state the time and place of the hearing, note that theroll in the clerk's office is available for inspection, and state the amount asshown on the roll of the assessment against the property of the owner. Theperson designated to mail these notices shall file with the board a certificatestating that they were mailed by first‑ class mail and on what date. Inthe absence of fraud, the certificate is conclusive as to compliance with themailing requirements of this section. (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1; 1983,  c. 381,s. 2.)