\nA city may make special assessments, according to the procedures of this Article, against benefited property within the city for all or part of the costs of acquiring, constructing, reconstructing, extending, or otherwise building or improving beach erosion control or flood and hurricane protection works. Assessments for these projects may be made on the basis of:\n(1) The frontage abutting on the project, at an equal rate per foot of frontage; or\n(2) The frontage abutting on a beach or shoreline protected or benefited by the project, at an equal rate per foot of frontage; or\n(3) The area of land benefited by the project, at an equal rate per unit of area; or\n(4) The valuation of land benefited by the project, being the value of the land without improvements as shown on the tax records of the county, at an equal rate per dollar of valuation; or\n(5) A combination of two or more of these bases.\nWhenever the basis selected for assessment is either area or valuation, the council shall provide for the laying out of one or more benefit zones according to the distance from more of these bases.\nWhenever the basis selected for assessment is either area or valuation, the council shall provide for the laying out of one or more benefit zones according to the distance from the shoreline, the distance from the project, the elevation of the land, or other relevant factors. If more than one benefit zone is established, the council shall establish differing rates of assessment to apply uniformly throughout each benefit zone. (1973, c. 822, s. 7.)
North Carolina Legal Code