Orange County NC Website
044 <br /> Page Two <br /> Wilkins Drive PPP <br /> August 20, 1995 <br /> IMPACT: General Statutes 153A-185 provides the enabling authority to <br /> make special assessments for purposes of road improvements . <br /> Section 153A-194 provides for the preparation of and public <br /> hearing on an preliminary assessment roll following <br /> determination of the cost of a project. The assessment roll is <br /> prepared upon information available from County tax records. <br /> The preliminary assessment roll is available for public <br /> inspection prior to the public hearing and notice of same is <br /> sent by first class—mail to each property owner listed on the <br /> roll . Each notice specifies the assessment for the referenced <br /> lot. A certificate of mailing is prepared by the Clerk to the <br /> Board. <br /> At the public hearing on the Preliminary Assessment Roll the <br /> Board receives comment and may modify, annul or confirm the <br /> roll by confirming, cancelling, increasing or reducing <br /> assessments in compliance with the basis for assessment . From <br /> the time of confirmation of the assessment , each assessment is <br /> a Lien on the property. <br /> Section 153A-197 provides that if someone is dissatisfied with <br /> the amount of an assessment he may, within 10 days after the <br /> assessment roll is confirmed, file a notice of appeal to the <br /> appropriate division of the General Court of Justice and shall, <br /> within 20 days after the day the roll is confirmed, serve the <br /> Board or the Clerk with a statement of facts upon which the <br /> appeal is based. <br /> Section 153A-198 provides for reassessment by the Board of <br /> Commissioners if in its judgement an irregularity, error, <br /> ommision etc. has occurred . <br /> The LaBarres appeal to the assessment did not fall within the <br /> procedures outlined above. <br /> RECOMMENDATION: As the Board decides . <br />