NC General Statutes

N.C. Gen. Stat. § 153A-185 (2026)

Authority to make special assessments

✓ current as of July 2026

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A county may make special assessments against benefited property within the county for all or part of the costs of:

(1) Constructing, reconstructing, extending, or otherwise building or improving water systems;

(2) 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;

(3) Acquiring, constructing, reconstructing, extending, renovating, enlarging, maintaining, operating, or otherwise building or improving

a. Beach erosion control or flood and hurricane protection works; and

b. Watershed improvement projects, drainage projects and water resources development projects (as those projects are defined in G.S. 153A-301).

(4) Constructing, reconstructing, paving, widening, installing curbs and gutters, and otherwise building and improving streets, as provided in G.S. 153A-205.

(5) Providing street lights and street lighting in a residential subdivision, as provided in G.S. 153A-206.

A county may not assess property within a city pursuant to subdivision (1) or (2) of this section unless the governing board of the city has by resolution approved the project. (1963, c. 985, s. 1; 1965, c. 714; 1969, c. 474, s. 1; 1973, c. 822, s. 1; 1975, c. 487, s. 1; 1979, c. 619, s. 11; 1983, c. 321, s. 1; 1989 (Reg. Sess., 1990), c. 923, s. 1.)

Notes of Decisions

Cited in 3 cases, 1985–2012 · leading case: Parker v. New Hanover Cnty., 619 S.E.2d 868 (N.C. Ct. App. 2005).

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Parker v. New Hanover Cnty., 619 S.E.2d 868 (N.C. Ct. App. 2005). · cites it 20× “In challenging the assessment, plaintiff contends (1) that the inlet project violated article V, § 2, clause 1 of the North Carolina Constitution because it did not have a public purpose; and (2) that the County violated N.C. Gen. Stat. §§ 153A-185 and 153A-186 (2003) in making…”

Lanvale Props., LLC v. Cnty. of Cabarrus, 731 S.E.2d 800 (N.C. 2012). “The General Assembly has authorized counties to obtain revenue for public schools and other services from various sources, *163 including property taxes, see N.”

In re the Special Assessment of $32,218.23 Against Prop. on Stadium Drive, 326 S.E.2d 309 (N.C. Ct. App. 1985). “See also G.S. 153A-185 (delegating same power to counties).”

— N.C. Gen. Stat. § 153A-185(3) — 1 case

Parker v. New Hanover Cnty., 619 S.E.2d 868 (N.C. Ct. App. 2005). “In challenging the assessment, plaintiff contends (1) that the inlet project violated article V, § 2, clause 1 of the North Carolina Constitution because it did not have a public purpose; and (2) that the County violated N.C. Gen. Stat. §§ 153A-185 and 153A-186 (2003) in making…”

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