The provisions appearing in this article are contained within, Article 10 of Chapter 160A of the General Statutes of the State of North Carolina, whereby any city is authorized to make special assessments against benefitted property within its corporate limits for:
(a) Constructing, reconstructing, extending, and otherwise building or improving water systems; and
(b) Constructing, reconstructing, extending or otherwise building or improving sewage collection and disposal systems of all types, including septic tank systems or other on-site collection or disposal facilities or systems. (Ord. of 1/4/88, No. 112-88)