§ 153A-195. Hearing on preliminary assessment roll; revision; confirmation; lien. - North Carolina Statutes

§ 153A‑195. Hearing on preliminary assessment roll; revision; confirmation; lien.

At the public hearing the board of commissioners shall hear allinterested persons who appear with respect to the preliminary assessment roll.At or after the hearing, the board shall annul, modify, or confirm theassessments, in whole or in part, either by confirming the preliminaryassessments against any lot, parcel, or tract described in the preliminaryassessment roll or by cancelling, increasing, or reducing the assessments asmay be proper in compliance with the basis of assessment. If any property isfound to be omitted from the preliminary assessment roll, the board may placeit on the roll and make the proper assessment. When the board confirmsassessments for a project, the clerk shall enter in the minutes of the boardthe date, hour, and minute of confirmation. From the time of confirmation, eachassessment is a lien on the property assessed of the same nature and to thesame extent as the lien for county or city property taxes, under the prioritiesset out in G.S. 153A‑200. After the assessment roll is confirmed, theboard shall cause a copy of it to be delivered to the county tax collector forcollection in the same manner (except as provided in this Article) as propertytaxes. (1963, c. 985, s. 1; 1965,c. 714; 1973, c. 822, s. 1.)