§ 32.01 SPECIAL ASSESSMENTS.
   The Town Council is authorized to make special assessments as provided for and in accord with G.S. §§ 160A-216, 160A-217, 160A-218 and 160A-219.
   (A)   The Town Council may establish and apply special assessments to benefitting property owners for constructing, reconstruction, paving, widening, installing curbs and gutters and otherwise building and improving the following public facilities: streets, sidewalks, storm water management systems; water systems; and wastewater collection and disposal systems of all types to include septic tank system or other on-site collection or disposal facilities or systems as applicable and as provided for in G.S. §§ 160A-216 and 160A-217.
   (B)   The Town Council shall establish the basis for making special assessments on a project by project basis as determined by G.S. § 160A-218.
   (C)   The Town Council shall have the authority to establish schedules of exemptions from assessments for corner lots when a project is undertaken along both sides of a parcel of real estate as provided for and consistent with G.S. § 160A-219.
(Ord. passed 10- -2007)