§ 153A-204. Apportionment of assessments. - North Carolina Statutes

§ 153A‑204. Apportionment of assessments.

If a special assessment has been made against property that has been oris about to be subdivided, the board of commissioners may, with the consent ofthe owner of the property, (i) apportion the assessment among the lots ortracts within the subdivision, or (ii) release certain lots or tracts from theassessment if, in the board's opinion, the released lots or tracts are notbenefited by the project, or (iii) both. Upon an apportionment each of the lotsor tracts in the subdivision is released from the lien of the originalassessment, and  the portion of the original assessment assessed against eachlot or tract has, as to that lot or tract, the same force as the originalassessment. At the time the board makes an apportionment under this section,the clerk shall enter on the minutes of the board the date, hour, and minute ofapportionment and a statement to the effect that the apportionment is made withthe consent of the owners of the property affected, which entry is conclusivein the absence of fraud.  The apportionment is effective at the time shown inthe minute book. Apportionments may include past due installments withinterest, as well as installments not then due; and any installment not thendue shall fall due at the same date as it would have under the originalassessment. (1963, c. 985, s.1; 1965, c. 714; 1973, c. 822, s. 1.)