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Author: School of Government ITD Applications Team

Special assessments are charges levied against property to pay for public infrastructure projects (and in some limited cases private infrastructure projects) that benefit that property. They represent a form of targeted revenue generation for capital outlay. The General Assembly has authorized two different (albeit closely related) statutory process for levying special assessments in North Carolina—Special Assessments, G.S. 160A, Art.

Special assessments are charges levied against property to pay for public infrastructure projects (and in some limited cases private infrastructure projects) that benefit that property. They represent a form of targeted revenue generation for capital outlay. The General Assembly has authorized two different (albeit closely related) statutory process for levying special assessments in North Carolina—Special Assessments, G.S. 160A, Art.