§ 153A-198. Reassessment. - North Carolina Statutes

§ 153A‑198. Reassessment.

When in its judgment an irregularity, omission, error, or lack ofjurisdiction has occurred in any proceeding related to a special assessmentmade by it, the board of commissioners may set aside the assessment and make areassessment. In that case, the board may include in the total project cost alladditional interest paid, or to be paid, as a result of the delay in confirmingthe assessment. A reassessment proceeding shall, as far as practicable, followthe comparable procedures of an original assessment proceeding. A reassessmenthas the same force as if it originally had been made properly. (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s.1.)