§ 160A-238. Authority to make assessments for beach erosion control and flood and hurricane protection works. - North Carolina Statutes

§ 160A‑238. Authority to make assessments for beach erosion control and flood and hurricaneprotection works.

A city may make special assessments, according to the procedures ofthis Article, against benefited property within the city for all or part of thecosts of acquiring, constructing, reconstructing, extending, or otherwisebuilding or improving beach erosion control or flood and hurricane protectionworks. Assessments for these projects may be made on the basis of:

(1)        The frontage abutting on the project, at an equal rate perfoot of frontage; or

(2)        The frontage abutting on a beach or shoreline protected orbenefited by the project, at an equal rate per foot of frontage; or

(3)        The area of land benefited by the project, at an equal rateper unit of area; or

(4)        The valuation of land benefited by the project, being thevalue of the land without improvements as shown on the tax records of thecounty, at an equal rate per dollar of valuation; or

(5)        A combination of two or more of these bases.

Wheneverthe basis selected for assessment is either area or valuation, the councilshall provide for the laying out of one or more benefit zones according to thedistance from the shoreline, the distance from the project, the elevation ofthe land, or other relevant factors. If more than one benefit zone isestablished, the council shall establish differing rates of assessment to applyuniformly throughout each benefit zone. (1973, c. 822, s. 7.)