Orange County NC Website
<br />specially assessed and the terms of payment should be set forth, including any <br />conditions under which assessments might be held in abeyance. <br />NOTE: If the BOCC decides that the percentage of the project assessed should <br />be different than the percentage set forth in the preliminary assessment <br />resolution, or that the scope of the project should be greater in scope than that <br />described in the preliminary resolution, then a new preliminary assessment <br />resolution shall be adopted and advertised as described in steps 1-4 above. <br />When the BOCC has determined the total cost of the project, a preliminary <br />assessment roll shall be prepared, This roll should include a brief description of <br />each lot or parcel to be assessed, along with the basis for the assessment, the <br />amount assessed against each, the terms of payment and the name of the owner. <br />6. This roll should be filed in the clerk's office and be made available for public <br />inspection. The BOCC shall schedule a time and place for a public hearing on the <br />roll. <br />At least 10 days before the date of the hearing, the BOCC shall publish a notice that <br />the preliminary assessment roll has been completed, The notice shall describe the <br />project, note that the preliminary roll is available for inspection in the clerk's ofFice, <br />and give the date and time of the hearing on the roll. <br />8. Also, at least ten days before the date set for the public hearing, the BOCC shall <br />cause a copy of the preliminary assessment roll to be mailed by first-class mail to <br />each owner of property listed on the roll. The mailed notice should include <br />information about the hearing on the roll and note that the roll is available for public <br />inspection at the clerk's office. <br />After the hearing, the BOCC shall either confirm the preliminary assessment roll, or, <br />based on information brought forth in the hearing, shall modify the preliminary <br />assessment roll as may be proper in compliance with the basis of the assessment. <br />Once the assessment roll has been confirmed, each assessment is a lien on the <br />property assessed of the same nature and to the same extent as the lien far county <br />or city property taxes. <br />10, No earlier than 20 days from the date the assessment roll is confirmed, the county <br />tax collector shall publish once a notice that the roll has been confirmed. The notice <br />shall also state that assessments may be paid without interest at any time before <br />the expiration of 30 days from the date that the notice is published and that if they <br />are not paid within this time, all installments thereof shall bear interest as <br />determined by the BOCC (not to exceed 8% per annum). <br />