1965_session laws_715_2
CHAPTER 714 AN ACT TO AUTHORIZE COASTAL COUNTIES TO LEVY SPECIAL ASSESSMENTS AGAINST BENEFITED PROPERTY TO FINANCE THE CONSTRUCTION AND PRESERVATION OF BEACH EROSION CONTROL AND FLOOD AND HURRICANE PROTECTION WORKS. The General Assembly of North Carolina do enact:
Chapter 153 of the General Statutes of North Carolina is hereby amended by adding thereto a new Article, to be appropriately numbered, and to read as follows: gph eal Assessments for Beach Erosion Control and Flood and Hurricane Protection. S$ 1 Beach Erosion Control and Flood and Hurricane Works Defined. As used in this Article, beach erosion control and flood and hurricane works shall include any project involving the acquisition, construction, reconstruction, extension, improvement, enlargement, or replacement of groins, jetties, dikes, moles, walls, sand dunes, vegetation, or other types of works or improvements which are designed for the control of beach erosion or for the preservation or restoration of man made facilities or natural features which afford protection to coastal beaches and other land areas and the life and property thereon. S$ 2 Authority to Make Special Assessments. The board of commissioners of any county may specially assess all, or part, of the cost of any beach erosion control or flood and hurricane protection works against the property to be benefited by such works. Provided, that no property lying within the corporate limits of any municipality shall be subject to assessment unless the governing body of the municipality has by resolution given its approval prior to the undertaking of any proposed works. Provided, further, that the total special assessment levied against any lot or tract of land under the authority of this Article shall not exceed the sum which would be due under an ad valorem tax of ten cents (10) (the valuation to be that of said lot or tract of land without improvements as of the time of the making of the special assessment) if such an ad valorem 980 tax were levied annually for the period of years during which said special assessment is authorized to be paid in installments in accordance with the provisions of Section 13 of this Article. Provided, further, the authority herein granted shall apply only to those counties which are in part, or in whole, bounded by the Atlantic Ocean.  3 Basis for Making Assessments. Assessments may be made on the basis of: -1 The frontage of land abutting on any beach erosion con.rol or flood and hurricane protection works, at an equal rate per foot of frontage, or -2 The frontage of land abutting on a beach or shore line which is protected or benefited by any beach erosion control or flood and hurricane protection works, at an equal rate per foot frontage, or -3 The acreage of land benefited by any beach erosion control or flood and hurricane protection works, at an equal rate per acre of land, or -4 The valuation of land benefited by any beach erosion control or flood and hurricane protection works, the valuation to be based upon the value of the land without improvements as shown on the tax assessments records of the county, at an equal rate per dollar of valuation, or -5 A combination of two or more of these bases. Whenever the basis selected for assessment is either acreage or the value of land, the board of commissioners may provide for the laying out of benefit zones according to the distance from the shore line, the distance from the beach erosion control or flood and hurricane protection works, the elevation of the land, or other relevant factors, and establish differing rates of assessment to apply uniformly throughout each benefit zone.  4 Preliminary Resolution to Be Adopted; Contents. Whenever the board of commissioners of any county determines to undertake any beach erosion control or flood and hurricane protection works and assess all, or part, of the cost thereof, the board shall first adopt a preliminary resolution setting forth its intention and describing the nature of the project, or projects, and the proposed terms and conditions by which it is to be undertaken. Specifically, the preliminary resolution shall contain, but not be limited to, the following: -1 A statement of intent to undertake the project(s); -2 A general description of the nature and location of the proposed project(s); -3 A statement as to the proposed basis for making assessments, which shall include a general description of the boundaries of the area benefited if the basis of assessment is either acreage or value of land; -4 A statement as to the percentage of the cost of the work which is to be specially assessed; -5 If any assessments are proposed to be held in abeyance, a statement as to which assessments shall be so held and the period they will be held in abeyance; -6 A statement as to the proposed terms of payment of the assessments; and 981 -7 An order setting a time and place at which a public hearing on all matters covered by the preliminary resolution will be held before the board, said public hearing to be not earlier than three weeks, nor later than ten weeks, from the date of the adoption of the preliminary resolution. $ 5 Preliminary Resolution Published. The board of commissioners shall cause a copy of the preliminary resolution to be published in a newspaper having general circulation in the county at least ten days prior to the date set for the public hearing on the proposed project or projects. In addition, the board of commissioners shall cause a copy of the preliminary resolution, containing the order for the public hearing, to be mailed to the owners of all property subject to assessment if the project, or projects, should be undertaken. The mailing of copies of the preliminary resolution shall be to the owners of that property as shown on the tax records of the county, and shall take place at least ten days prior to the date set for the public hearing on the preliminary resolution. The person designated to mail these resolutions shall file a certificate with the board of commissioners that such resolutions were mailed, the certificate to include the date of mailing. Such certificates shall be conclusive in the absence of fraud.  6 Hearing on Preliminary Resolution; Resolution Directing Undertaking of Works. At the time and place set for the public hearing, the board of commissioners shall hear all interested persons who appear with respect to any matter covered by the preliminary resolution. After the public hearing, if the board of commissioners so determines, the board may adopt a resolution directing that the project, or projects, covered by the preliminary resolution, or part of them be undertaken. This resolution shall describe the project, or projects, to be undertaken in general terms (which may be by reference to projects described in the preliminary resolution) and shall set forth the following: -1 The basis on which the special assessments shall be levied which shall include a general description of the boundaries of the area benefited if the basis of assessment is either acreage or value of land; -2 The percentage of the cost to be specially assessed; -3 The terms of payment, including the conditions under which assessments are to be held in abeyance, if any. Provided, the percentage of cost to be assessed as set forth in the resolution directing the undertaking of the project, or projects, may not be different from the percentage proposed in the preliminary resolution. If the board of commissioners decides that a different percentage of the cost should be assessed, following the hearing the board of commissioners shall adopt and advertise a new preliminary resolution as herein provided. $ 7 Determination of Costs. Upon completion of the project, or projects, the board of commissioners shall ascertain the total cost. In addition to the cost of construction, there may be included therein the cost of all necessary legal service, the amount of interest paid during construction, costs of rights of way, and the costs of publication of notices and resolutions. The determination of the board of commissioners as to the total cost of any project shall be conclusive. 982  8 Preliminary Assessment Roll to be Prepared; Publication. Upon determination of the total cost of any assessment project, the board of commissioners shall cause to be prepared a preliminary assessment roll, on which shall be entered a brief description of each lot, parcel, or tract of land assessed, the basis for the assessment, the amount assessed against each, the terms of payment, and the name or names of the owners of each parcel of land as far as the same can be ascertained; provided, that a map of the project on which is shown each parcel assessed and the basis for its assessment, together with the amount assessed against each such parcel and the name or names of the owner or owners, as far as the same can be ascertained, shall be a sufficient assessment roll. After the preliminary assessment roll has been completed, it shall be filed in the office of the clerk to the board of commissioners where it shall be available for inspection. A notice of the completion of the assessment roll, setting forth in general terms a description of the project, noting the availability of the assessment roll in the office of the clerk for inspection, and stating the time and place for a hearing before the board of commissioners on the preliminary assessment roll, shall be published in a newspaper having general circulation in the county at least ten days prior to the date set for the hearing on the preliminary assessment roll. In addition, the board of commissioners shall cause a notice of the hearing on the preliminary assessment roll to be mailed to the owners of property, as shown on the tax records of the county, listed on the preliminary assessment roll at least ten days prior to the date of the hearing. In addition to the notice of the hearing, the notice mailed to the owners shall note the availability of the preliminary assessment roll for inspection in the office of the clerk to the board and shall state the amount of the assessment against the property of the owner or owners, as shown on the preliminary assessment role. The person designated to mail these notices shall file a certificate with the board of commissioners that such notices were mailed, the certificate to include the date of mailing. Such certificates shall be conclusive in the absence of fraud. $ 9 Hearing on Preliminary Assessment Rolls; Revision, Confirmation; Lien. At the time set for the public hearing, or at some other time to which the public hearing may be adjourned, the board of commissioners shall hear objections to the preliminary assessment roll from all persons interested who appear. Then, or thereafter, the board of commissioners shall either annul, or modify, or confirm, in whole or in part, the assessments, either by confirming the preliminary assessments against any or all of the lots or parcels described in the preliminary assessment roll, or by canceling, increasing, or reducing the same as is determined to be proper in accordance with the basis for the assessment. If any property is omitted from the preliminary assessment roll, the board of commissioners may place it on the roll and levy the proper assessment. Whenever the board of commissioners shall confirm assessments for any project, the clerk to the board shall enter on the minutes of the board and on the assessment roll the date, hour, and minute of conformation, and from the time of confirmation the assessments shall be a lien on the property assessed of the 983 same nature and to the same extent as county and city taxes and shall be superior to all other liens and encumbrances, After the assessment roll is confirmed a copy of the same shall be delivered to the county tax collector for collection in the same manner as taxes, except as herein provided. $ 10 Publication of Notice of Confirmation of Assessment Roll. After the expiration of twenty days from the confirmation of the assessment roll, the county tax collector shall cause to be published once in a newspaper having general circulation in the county a notice of confirmation of the assessment roll, and that assessments may be paid at any time before the expiration of thirty days from the date of the publication of the notice without interest, but if not paid within this time, all installments thereof shall bear interest at the rate of six per centum -6% per annum from the date of the confirmation of the assessment roll.  11 Appeal to Superior Court. If the owner of, or any person interested in, any lot or parcel of land against which an assessment is made is dissatisfied with the amount of the assessment, he may, within ten days after the confirmation of the assessment roll, file with the board of commissioners and the court a written notice that he takes an appeal to the Superior Court of the county, in which case he shall within twenty days after the confirmation of the assessment roll serve on the chairman of the board of commissioners or the clerk to the board of commissioners a statement of facts upon which he bases his appeal. The appeal shall be tried as other actions at law. S$ 12 Reassessment. The board of commissioners shall have the power, when in its judgment there is any irregularity, omission, error or lack of jurisdiction in any of the proceedings relating thereto, to set aside the whole of any special assessment made by it, and thereupon to make a reassessment. In such case there shall be included, as a part of the cost of the project, all additional interest paid, or to be paid, as a result of the delay in confirming the assessment. The proceeding shall, as far as practicable, be in all respects as in the case of original assessments, and the reassessment shall have the same force as if it had originally been properly made. $ 13 Payment of Assessment in Cash or by Installments. The owner or owners of any property assessed shall have the option, within thirty days following the publication of the notice of the confirmation of the assessment roll, of paying the assessment in cash or of paying in not less than two and not more than ten annual installments, as may have been provided by the board of commissioners in the resolution directing the undertaking of the project giving rise to the assessment. With respect to payment by installment, the board of commissioners may provide -1 that the first installment with interest shall become due and payable on the date when property taxes are due and payable and one subsequent installment and interest shall be due and payable on the same date in each successive year until the assessment is paid in full, or -2 that the first installment with interest shall become due and payable sixty days after the date of the confirmation of the assessment roll, and one subsequent in- 984 stallment and interest shall be due and payable on the same day of the month in each successive year until the assessment is paid in full. $ 14 Enforcement of Payment of Assessments. No statute of limitations shall bar the right of the county to enforce any remedy provided by law for the collection of unpaid assessments, save from and after ten years from default in the payment thereof, or if payable in installments, ten years from the default in the payment of any installments. Such assessments shall bear interest at the rate of six per centum -6% per annum only. Upon the failure of any property owner to pay any installment when due and payable, all of the installments remaining unpaid shall immediately become due and payable, and property and rights of way may be sold by the county under the same rules and regulations (except that the sale of liens shall not be required) rights of redemption and savings as are now prescribed by law for the sale of land for unpaid taxes. Provided, after the default in the payment of any installment of an assessment, the board of commissioners may, on the payment of all installments in arrears, together with interest due thereon and on reimbursement of any expense incurred in attempting to obtain payment, reinstate the remaining unpaid installments of such assessment so that they shall become due in the same manner as they would have if there had been no default, and such extension may be granted at any time prior to the institution of an action to foreclose.  15 Assessments in Case of Tenant for Life or Years; Apportionment of Assessments. The following provisions of the General Statutes concerning municipal special assessments, as they now exist and as they may be amended, with modifications as specified, shall apply to beach erosion control or flood and hurricane protection assessments levied by counties: G. S. 160-95 to 160-97, which relate to assessments in case of tenants for life or years; G. S. 160-98, which relates to liens in favor of co-tenants or joint tenants paying assessments; G. S. 160-191, which relates to apportionment of assessments where property has been or is subject to be subdivided (except that for governing board, read board of commissioners). $ 16 Authority to Hold Assessments in Abeyance. The board of commissioners of any county may, by resolution, provide that assessments levied as authorized in this Article to be held in abeyance without the payment of interest for any benefited property assessed. In providing for the holding of assessments in abeyance, the board of commissioners shall classify the property assessed according to general land use or other relevant factors, and shall provide that the period of abeyance be the same for all assessed property in any classification. Provided, said resolution may not provide for the holding in abeyance of any assessment for more than ten years. Any assessment held in abeyance shall, upon the termination of the period of abeyance, be paid in accordance with the terms set out in the confirming resolution. 985 All applicable statutes of limitations are hereby suspended during the time that any assessment is held in abeyance without the payment of interest, as provided in this Section. Such time shall not be a part of the time limited for commencement of action for the enforcement of payment of any such assessment, and such action may be brought at any time within ten years from the date of the termination of the period of abeyance.