Orange County NC Website
Browse       Search
<br />Fact Sheet on Special Assessments <br />Bases for making assessments <br />For water and sewer projects, assessments may be made on the basis of: <br />1.) The frontage abutting on the project, at an equal rate per foot of frontage; or <br />2,) The street frontage of the lots served, or subject to being served, by the project, at <br />an equal rate per foot of frontage; or <br />3,) The area of land served, or subject to being served, by the project, at an equal rate <br />per unit of area; or <br />4.) The valuation of land served, or subject to being served, by the project being the <br />value of the land without improvements as shown on the tax records of the county, <br />at an equal rate per dollar of valuation; or <br />5.) The number of lots served, or subject to being served, by the project when the <br />project involves extension of an existing system to a residential or commercial <br />subdivision, at an equal rate per lot; or <br />6.) A combination of two or more of these bases. <br />If either area or valuation is chosen as a basis for assessment, the BOCC shall lay out <br />one or more benefit zones according to the distance of property from the project being <br />undertaken. If more than one benefit zone is established, the BOCC shall establish <br />differing rates of assessment to apply uniformly throughout each benefit zone, <br />Lands exempt from assessment <br />No land within a county is exempt from special assessments except <br />1,) land belonging to the United States that is exempt under the provisions of <br />federal statutes and land within any floodway delineated by a local government, <br />or <br />land owned, leased, or controlled by a railroad company, except that if there is a <br />building on the land, the portion of railroad property subject to assessment shall <br />be a lot whose frontage equals the actual front footage occupied by the building <br />plus 25 feet on each side thereof, but not more than the amount of land owned, <br />leased or controlled by the railroad. If a building is placed on land that would <br />have been subject to assessment after the water or sewer project has been <br />completed, then the railroad company shall be subject to an assessment without <br />interest on the same basis as if the building had been on the property when the <br />improvement was made. <br />If the project would benefit property awned by the State, or an agency, board, commission <br />or institution of the State, the County may request that the Council of State authorize the <br />State to pay its part of the assessment, The Council of State may authorize the Secretary <br />of Administration to approve or disapprove requests from counties far payment, but the <br />County may appeal to the Council of State if the Secretary disapproves, If the Council of <br />State does not authorize the payments of the assessment, then the State is exempt from <br />payment. <br />