\nA county water and sewer district may make special assessments against benefited property within the district for all or part of the costs of:\n(1) Constructing, reconstructing, extending, or otherwise building or improving water systems;\n(2) Constructing, reconstructing, extending, or otherwise building or improving sewage disposal systems.\nA district shall exercise the authority granted by this section according to the provisions of Chapter 153A, Article 9. For the purposes of this section references in that Article to the 'county' and the 'board of commissioners' are deemed to refer, respectively, to the 'district' and the 'governing body of the district.' (1977, c. 466, s. 1.)
North Carolina Legal Code