§ 160A-227. Preliminary assessment roll; publication. - North Carolina Statutes

§ 160A‑227. Preliminary assessment roll; publication.

When the total cost of a project has been determined, the council shallhave a preliminary assessment roll prepared. The preliminary roll shall containa brief description of each lot, parcel, or tract of land assessed, the basisfor the assessment, the amount assessed against each, the terms of payment,including the schedule of discounts, if such a schedule is to be establishedand the name of the owner of each parcel of land as far as this can be ascertainedfrom the county tax records. A map of the project on which is shown each parcelassessed with the basis of its assessment, the amount assessed against it, andthe name of the owner, as far as this can be ascertained from the county taxrecords, shall be a sufficient assessment roll.

After the preliminary assessment roll has been completed, it shall befiled in the city clerk's office where it shall be available for publicinspection. A notice of the completion of the assessment roll, setting forth ingeneral terms a description of the project, noting the availability of theassessment roll in the clerk's office for inspection, and stating the time andplace for a hearing on the preliminary assessment roll, shall be published atleast 10 days before the date set for the hearing on the preliminary assessmentroll. The council shall also cause a notice of the hearing on the preliminaryassessment roll to be mailed to the owners of property listed thereon at least10 days before the hearing. The notice mailed to each property owner shall givenotice of the time and place of the hearing, shall note the availability of thepreliminary assessment roll for inspection in the city clerk's office and shallstate the amount of the assessment against the property of the owner as shownon the preliminary assessment roll. The person designated to mail these noticesshall file with the council a certificate showing they were mailed by first‑classmail and on what date. Such a certificate shall be conclusive as to compliancewith the mailing provisions of this section in the absence of fraud. (1915, c. 56, s. 9; C.S., s. 2712; 1971, c. 698, s. 1;1983, c. 381, s. 5.)