(A) The petition for local improvement shall be signed by at least a majority in number of the owners, who shall represent at least a majority of all the lineal feet of frontage of the lands (a majority in interest of owners of undivided interests in any piece of property to be deemed and treated as one person for the purposes of the petition) abutting upon the street proposed to be improved.
(B) The petition shall cite the General Statutes of North Carolina relative to local improvements, and shall designate by a general description the local improvement to be undertaken and the street or part thereof whereon the work is to be effected.
(C) The petition shall be lodged with the Town Tax Collector, who shall investigate the sufficiency thereof, submit the petition to the Board of Commissioners and certify the result of his or her investigation.
(D) The determination of the Board upon the sufficiency of the petition shall be final and conclusive.
(1977 Code, § 14-2)