A. In addition and as alternatives to the method provided in G.S. 160A-218 for assessing the costs of water and sewer lines and laterals, the City Council, if in its opinion it would be more equitable to do so, hereby is authorized in its discretion to levy any such assessments according to either of the following methods: (1) equally against each of the lots capable of being served by such line or lines, or (2) on the basis of the footage of land upon a public street by an equal rate per foot of such frontage.
In lieu of assessing the total cost of a particular project as herein provided, the governing body annually between the first days of January and July of each year, may determine the average cost of installing water and sewer mains or lines and on the basis of such determination may make assessments of such average cost during the following fiscal year beginning July l. The average cost of such installation shall include the cost of the particular size and material of lines completed during the preceding calendar year. It also may include the anticipated increase in labor and materials costs based upon the average of such increases during the preceding five calendar years. The assessment of the average cost of such line shall not be made until after the particular assessment project has been completed. The purpose of this act is to distribute more equitably the cost of the installation of water and sewer lines throughout the City; to permit a property owner to know in advance what the cost of installation of water and sewer lines benefiting his property will be; and to permit the most expeditious assessment of cost against property after completion of the installation of such lines. The actual cost of acquisition of rights-of-way also may be assessed as a part of the cost of an individual project. If the right-of-way costs have not been determined and assessed with the assessment of the average installation costs at the time of the completion of the project, such costs may be assessed separately when they are determined.
If a lot or parcel of land used for a single-family residential purpose is assessed under this section and the lot or parcel of land is subdivided into additional lots for single-family occupancy, the City Council may assess the additional lots or parcels of land into which the original parcel of land is from time to time divided on the basis of the average cost as determined under the provisions of this section at the time the owner of the additional lot requests the utility service. Such assessment shall be made only after the owner of the newly created lot or lots has requested water or sewer service and an assessment against his property or has paid the amount of the assessment in cash. In the absence of such request or payment, the service shall be withheld from the property.
If a lot or parcel of land is used for any purpose other than for single- family occupancy, the City Council may assess the lot or parcel of land used for such other purpose in an amount equal to the multiple of the assessment for a single-family lot by the nearest number of times that the area so used is divisible by 20,000 feet but in no case shall the assessment be less than the assessment which would be made against a single-family dwelling lot.
B. The City Council shall have the authority to exempt from assessment for water and sewer extensions for corner lots 150 feet of the frontage of any side of a corner lot when water and sewer extensions are installed along both sides of such lot.
C. The City Council shall have authority to waive the assessment for water and sewer extensions against lands owned by Stanly County, the Stanly County Board of Education, and the Albemarle City School Administrative Unit.
(Session Laws of 1979, Chapter 259 § 5.2)