NC General Statutes
N.C. Gen. Stat. § 162A-92 (2026)
Special assessments authorized
✓ current as of July 2026
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A county water and sewer district may make special assessments against benefited property within the district 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 disposal systems.
A district shall exercise the authority granted by this section according to the provisions of Chapter 153A, Article 9. For the purposes of this section references in that Article to the "county" and the "board of commissioners" are deemed to refer, respectively, to the "district" and the "governing body of the district." (1977, c. 466, s. 1.)
Notes of Decisions
Cited in 1
case, 1990–1990 · leading case: McNeill v. Harnett Cnty., 398 S.E.2d 475 (N.C. 1990).
McNeill v. Harnett Cnty., 398 S.E.2d 475 (N.C. 1990). “§ 162A-91 (1987)), and the power to make special assessments (N.C.G.S. § 162A-92 (1987)). Each of these grants of authority is permissive and not mandatory.”
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