North Carolina § 160A-239 - 2. (See note for expiration of Article) Assessments.

§ 160A-239. 2. (See note for expiration of Article) Assessments.

Projects. - The council of a city may make special assessments as provided in this Article against benefited property within the city for the purpose of assisting in arranging for payment of the capital costs of projects (i) for which project development financing debt instruments may be issued under G.S. 159-103 or (ii) for the purpose of the installation of distributed generation renewable energy sources or energy efficiency improvements that are permanently fixed to residential, commercial, industrial, or other real property. Costs. - The city council must determine a project's total estimated cost and the amount of costs to be paid from assessments. In addition to the costs allowed under G.S. 160A-226, the costs may include any expenses allowed under G.S. 159-84 and expenses for the administration of the assessments. A preliminary assessment roll may be prepared before the costs are incurred based on the estimated cost of the project. Method. - The city council must establish an assessment method that will, in the city council's judgment, accurately assess each lot or parcel of land subject to the assessments according to the benefits conferred upon it by the project for which the assessment is made. In addition to other bases upon which assessments may be made under G.S. 160A-218, the council may select any other method designed to allocate the costs in accordance with benefits conferred. In doing so, the council may provide that the benefits conferred are measured on the basis of use being made on the lot or parcel of land and provide for adjustments of assessments upon a change in use, provided that the total amount of all assessments is sufficient to pay the portion of the costs of the project to be funded from assessments after the adjustments have been made. History (2008-165, s. 3; 2008-187, s. 47.5(b); 2009-525, s. 2(a); 2013-371, ss. 2(b), 3; 2017-40, s. 2.) Article has an Expiration Date. - For expiration of Article 10A, see G.S. 160A-239.1(b). Editor's Note. - Session Laws 2008-165, s. 5, as originally enacted, provided: "This act is effective when it becomes law [August 3, 2008]. Sections 2 and 3 of this act expire July 1, 2013. The expiration does not affect the validity of assessments imposed or bonds issued or authorized under the provisions of this act prior to the effective date of the expiration." However, Session Laws 2013-371, s. 3 deleted "Sections 2 and 3 of this act expire July 1, 2013. The expiration does not affect the validity of assessments imposed or bonds issued or authorized under the provisions of this act prior to the effective date of the expiration," leaving the enactment effective when it became law. Session Laws 2008-187, s. 47.5(b), amended G.S. 160A-239.2, as enacted by House Bill 1770 of the 2007 Regular Session of the General Assembly, contingent on that act becoming law. House Bill 1770 was enacted as Session Laws 2008-165. Effect of Amendments. - Session Laws 2008-187, s. 47.5(b), effective August 7, 2008, inserted "as provided in this Article" in the introductory paragraph of subsection (a); rewrote the second sentence of subsection (b), which formerly read: "An assessment may be imposed before the costs are incurred, based on the estimated cost"; and substituted "G.S. 160A-218" for "G.S. 153A-186" in subsection (c). Session Laws 2009-525, s. 2(a), effective August 26, 2009, rewrote subsection (a). Session Laws 2013-371, s. 2(b), effective June 30, 2013, in subsection (c), added "subject to the assessments" in the first sentence, substituted "other" for "the" in the beginning of the second sentence, and added the third sentence. For applicability, see Editor's note. Session Laws 2017-40, s. 2, effective June 21, 2017, in subsection (a), substituted "assisting in the arranging for payment of" for "financing," inserted clause (i) and (ii) designations, deleted "financing" preceding "the installation of distributed generation"; in subsection (b), added "and the amount of costs to be paid from assessments" at the end of the first sentence, in the second sentence, substituted "G.S. 160A-226" for "G.S. 153A-193," and added "and expenses for the administration of the assessments" at the end; in subsection (c), substituted "will, in the city council's judgement," for "will most" in the first sentence, and substituted "portion of the costs of the project to be funded from assessments" for "costs of the project" in the last sentence.