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NORTH CAROLINA STATUTES AND CODES

§ 156-95. Assessment and payment; notice of bond issue.

§ 156‑95. Assessment and payment; notice of bond issue.

If the total cost of the improvement is less than an average of twenty‑fivecents (25¢) per acre on all the land in the district, the board of drainagecommissioners shall forthwith assess the lands in the district therefor, inaccordance with their classification, and said assessment shall be collected inone installment, by the same officer and in the same manner as State and countytaxes are collected, and payable at the same time. In case the  total costexceeds an average of twenty‑five cents (25¢) per acre on all lands inthe district, the board of drainage commissioners shall give notice for threeweeks by publication in some newspaper published in a county in which thedistrict, or some part thereof, is situated, if there be any such newspaper,and also by posting a written or printed notice at the door of the courthouseand at five conspicuous places in the district, reciting that they propose toissue bonds for  the payment of the total cost of the improvement, giving theamount of bonds to be issued, the rate of interest that they are to bear, andthe time when payable. Any landowner in the district not wanting to payinterest on the bonds may, within 15 days after the publication of such notice,pay to the county treasurer the full amount for which his land is liable, to beascertained from the classification sheet and the certificate of the boardshowing the total cost of the improvement, and have his lands released fromliability to be assessed for the improvement; but such land shall continueliable for any future assessment for maintenance or for any increasedassessment authorized under the law. (1909, c. 442, s. 32; 1911, c. 67, s. 9; C.S., s. 5352.)

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