(a) The extension of the water and sewer system of the City of Claremont to serve properties within the corporate limits may be made by the city at the direction of the city council. All properties benefitting by the extension of the water and sewer systems shall be assessed the cost of the extensions in accordance with Article 10, Sections 160A-216 through 160A-237, of the General Statutes of the State of North Carolina, and shall be charged for water and sewer service provided in accordance with the rates established pursuant to Article D of this chapter.
(b) The city council shall consider the adoption of a preliminary assessment resolution setting forth the intentions of the City of Claremont with regard to the project, a general description of the nature and location of the project, a statement of the proposed basis for making assessments, which shall include a general description of the boundaries of the area benefitted if the basis of assessment is either area or value added, a statement as to the percentage of the cost of the work that is to be assessed, a statement as to which, if any, assessments shall be held in abeyance and for how long, a statement of the proposed terms of payment of the assessment, and an order setting a time and place for a public hearing on all matters covered by the preliminary assessment resolution, which public hearing shall not be earlier than three (3) weeks nor later than ten (10) weeks from the date of adoption of the preliminary resolution. The basis of any assessment shall be made in accordance with Article 10, section 160A-218 of the General Statutes of North Carolina, as amended.
(1) At least ten (10) days before the date set for the public hearing, copies of the preliminary assessment resolution shall be mailed by first class mail to the owners of all real property, as shown on the county tax records, subject to assessment because of the proposed extension of the water or sewer systems. The city clerk shall be responsible for mailing the preliminary assessment resolution to the subject property owners, and shall file with the city council a certificate showing that a copy of the preliminary assessment was mailed by first class mail to the real property owners subject to the proposed assessment and the date of mailing. A notice that a preliminary assessment resolution has been adopted and of the public hearing shall also be published in a newspaper of general circulation at least ten (10) days before the date set for the public hearing. The notice shall generally describe the nature and location of the improvement.
(2) At the public hearing, the city council shall consider all comments relative to the proposed extension of the water or sewer systems. The city council may then adopt a resolution authorizing the extension and the proposed methods of assessment and payment if the extensions are to be undertaken. Any assessment resolution shall describe the project in general terms (which may be by reference to projects described in the preliminary resolution) and shall set forth the following:
(i) The basis on which the special assessment shall be levied, together with a general description of the boundaries of the area benefitted if the basis of assessment is either area or value added;
(ii) The percentage of the cost to be specially assessed; and
(iii) The terms of payment, including the conditions under which assessments are to be held in abeyance, if any.
The percentage of cost to be assessed may not be different from the percentage proposed, and the projects authorized may not be greater in scope than the projects described in the preliminary resolution.
(c) Upon completion of the water and/or sewer systems extension, the city council shall adopt a resolution declaring the costs of improvements, ordering the preparation of the preliminary assessment roll and calling for a public hearing thereon. The preliminary assessment roll shall contain a brief description of each lot, parcel, or tract of land assessed, the basis for the assessment, the amount assessed against each, the terms of payment, including any proposed abeyance of assessment pursuant to North Carolina General Statute 160A-237 or any schedule of discounts authorized pursuant to North Carolina General Statute 160A-226.1, and the name of the owner of each parcel of land as far as can be ascertained from the county tax records. A map of the project on which is shown each parcel assessed, with the basis of its assessment, the amount assessed against it, and the name of the owner, as far as can be ascertained from the county records, shall be a sufficient assessment roll. The preliminary assessment roll shall be filed in the city clerk’s office upon completion and shall be available for public inspection.
(1) The cost of the water and sewer systems extensions shall include any and all costs allowable under the General Statutes.
(2) A notice of completion of the preliminary assessment roll, setting forth in general terms the description of the project, noting the availability of the assessment roll in the clerk’s office for inspection, and stating the time and place for a public hearing on the preliminary assessment roll shall be published at least ten (10) days before the date set for hearing on the preliminary assessment roll. A copy of a notice of hearing on the preliminary assessment roll shall be mailed by first class mail to the owners of property listed thereon; such notice shall give notice of the time and place of the hearing, and shall state the amount of assessment against the property of the owner to whom notice is mailed as shown on the preliminary assessment roll. Notice shall additionally be published in a newspaper of general circulation ten (10) days prior to the date of the public hearing. Both notices shall also note the availability of the preliminary assessment roll for inspection in the city clerk’s office. The city clerk shall be responsible for mailing these notices to the affected property owners and certifying to the city council that the notices were mailed by first class mail to the real property owners subject to the proposed assessment and the date of mailing.
(3) At the public hearing, the city council shall consider all comments from all interested persons who appear at the hearing relative to the water and sewer systems extension project conducted under this article. The city council may then or thereafter adopt a resolution levying the assessments for the water or sewer system extensions. The resolution levying assessments may modify or confirm the assessments, in whole or in part, by confirming the preliminary assessments against any and all lots or parcels described in the preliminary assessment roll, or by canceling, increasing or reducing them as may be proper in compliance with the basis of the assessment; the assessment resolution shall list any assessments as are to be held in abeyance under the provisions of subsection (6) hereunder. If any property was omitted from the preliminary assessment roll, the council may place it on the roll and levy the proper assessment. Whenever the council confirms the assessment for any project under this section, the city clerk shall enter in the minutes the date, hour and minute of confirmation. From and after the time of confirmation, the assessment shall be a lien on the property assessed of the same nature and to the same extent as the lien for county and city property taxes, according to the priorities set out in North Carolina General Statute 160A-233(c). After the assessment roll is confirmed, a copy of it shall be delivered to the county tax collector for collection in the same manner as property taxes, except as otherwise may be provided in this article The public hearing and all council action in confirming an assessment shall be conducted in accordance with the provisions of North Carolina General Statute 160A-228.
(4) As part of its resolution levying an assessment under this section, the city council may establish a schedule of discounts to be applied to assessments paid before the expiration of thirty (30) days from the date that the notice is published of confirmation of the assessment roll pursuant to subsection (5) below. Such a schedule of discounts may be established even though it was not included among the terms of payment as specified in the preliminary assessment resolution. The amount of discount shall not exceed 30% of the assessment.
(5) Notice of confirmation and levy of assessment shall be published in a newspaper of general circulation after the expiration of twenty (20) days from the confirmation of the assessment roll. The notice shall state that assessments may be paid without interest at any time before the expiration of thirty (30) days from the date the notice is published, and if they are not paid, all installments shall bear interest as provided in section 5-1-103. The notice shall also state the schedule of discounts, if one (1) has been established, to be applied to assessments paid before the expiration date for payments of assessments without interest.
(6) An assessment resolution adopted hereunder may provide that assessments levied under this section for water or sewer improvements may be held in abeyance without interest until improvements on the assessed property are actually connected to the water or sewer system for which the assessment was levied, or a date certain not more than ten (10) years from the date of confirmation of the assessment roll, whichever event first occurs. If such an assessment is to be held in abeyance, the assessment resolution shall classify the property assessed according to general land use, location with respect to the water or sewer system, or other relevant factors, and shall provide that the period of abeyance shall be the same for all assessed property in the same class. Illustrative classifications are:
(a) Properties which have no improvements to which the water system might be connected;
(b) Properties currently served by an approved well (in case of water extension);
(c) Properties currently served by an approved septic tank or other on-site disposal system (in case of sewer extension); and
(d) Properties in agricultural use. Upon termination of the period of abeyance, the assessment shall be paid in accordance with the terms set out in the assessment resolution.
(Ord. of 1/4/88, No. 112-88; Ord. of 1/2/01, No. 340-00)