(A) Except as otherwise provided, all local improvements within the town of the nature set forth in this subchapter shall be made by assessment against the abutting property owners in accordance with the provisions of G.S. §§ 160A-216 through 160A-238 and the Town Charter, as amended, as the same shall apply to the town and the cost of these improvements shall be apportioned as provided herein. However, in any project for any of the improvements or combination thereof within the town of the nature set forth in this subchapter in which the total cost to be paid by the town for the project will be no more than or less than the total cost to be paid by the town on an assessment basis as set forth in state law, the Town Charter, as amended and this subchapter, then and in that event the Board of Commissioners may, in its discretion, elect to perform the project without assessing abutting property owners for any portion of the cost of the project.
(B) Assessments for curb, gutter and other similar improvements shall be a sum not to exceed one-half the total cost as determined by the Board of Commissioners per lineal foot of curb and gutter and other similar improvements, for each foot of the property owner’s frontage against the abutting property owner. The costs shall include engineering, grading and other costs involved in the street improvements.
(Am. Ord. passed 8-6-1985)
(C) No assessment shall be made against an abutting property owner for street improvements for which an assessment has previously been made.
(1988 Code, § 98.22)