Orange County NC Website
23 <br />making of more than one improvement, a single preliminary assessment roll for <br />all of the improvements authorized by such resolution shall be sufficient, but the <br />cost of each improvement to each lot affected shall be shown separately. <br />The city council may choose not to levy assessments against property owned by <br />the city, in which case, the amount assessable against city property shall be omitted <br />from the preliminary assessment roll and shall not be assessed against the remaining <br />property owners. The city council shall count city-owned property for the purpose of <br />determining the sufficiency of a petition submitted pursuant to subsection (7) of this <br />section notwithstanding the decision of the city council not to levy an assessment <br />againstsuch property. <br />(16) After such preliminary assessment roll has been completed, the city council <br />shall cause it to be filed in the office of the city clerk for inspection by parties <br />interested, and shall cause to be published one time, in some newspaper <br />published in the city, or if there be no such newspaper the council shall cause to <br />be posted in three (3) public places in the city, a notice of the completion of the <br />assessment roll, setting forth a description in general terms of the local <br />improvement or improvements, and stating the time fixed for the meeting of the <br />council for the hearing of objections to the special. assessments, such meeting to <br />be not earlier than ten (10) days after the first publication or from the date of <br />posting of such notice. Any number of assessment rolls may be included in one <br />notice. The council shall publish in the notice the amount of each assessment. <br />(17) At the time appointed for that purpose or at some other time to which it may <br />adjourn, the city council shall hear the objections to the preliminary assessment <br />roll of all persons interested, who may appear and offer proof in relation thereto. <br />Then or thereafter, the council shall either annul or sustain or modify in whole or <br />in part the prima facie assessment as indicated on the roll, either by confirming <br />the prima facie assessment against any or all lots or parcels described therein, or <br />by canceling, increasing or reducing the same according to the special benefits <br />which the council decides each of the lots or parcels has received or will receive <br />on account of such improvement, except that assessments against railroads <br />made because of contract or franchise obligations to pay a portion of cost shall <br />be in accordance with such obligations. If any property which may be chargeable <br />under this section shall have been omitted from the preliminary roll or if the prima <br />facie assessment has not been made against it, the council may place on the roll <br />an apportionment to such property. The council may thereupon confirm the roll, <br />but shall not confirm any assessment in excess of the special, benefits to the <br />property„assessed and the assessments so confirmed shall be in proportion to <br />the special benefits, except as hereinabove provided in the case of franchise <br />obligations of railroads. Whenever the council shall confirm an assessment for a <br />local improvement, the city clerk shall enter on the minutes and on the <br />assessment roll, the date, hour, and minute of such confirmation, and from the <br />time of such confirmation the assessments embraced in the assessment roll shall <br />be a lien on the property against which the same are assessed of the same <br />nature and to the same extent as county and city taxes and superior to all other <br />liens and encumbrances. After the assessment roll is confirmed a copy of the <br />same shall be delivered to the collector of revenue of the city. <br />(18) If the owner of, or any person interested in, any lot or parcel of land against <br />which an assessment is made is dissatisfied with the amount of such <br />assessment, he shall within fifteen (15) days after the confirmation of the <br />