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§ 153A-176 GENERAL ~TATUTES OF NORTH CAROLINA § 153A-205 Local Modlflcltlom -- Cabm~rus: 1975. c. 21; S~ssion L~ws 1975, c. 265. e. $, provides thit Edltor'~ Not~, -- The 1975 ~mendmen~ eff~ve July 1, 1~5. ~d~ su~i~Ion (6) ~ ~e f~t pa~ph. Pa~'3. Dis~si~on of ~un~ ~y. 6 153A-176. D~sposiUon of pro~y. Commissionr~ .~et ~ Fiducl~rl~ o~ exe~e their ~t ~udgmen~ ~n6 ski~l, %uslees.-- Boards of commissione~, in selling ~onable men, to oh~in the ~st price for the or ess ng rea pro~y belon~ng to ~he county, land. Puett v. Gas~n Coun~', 19 N.C. App. are acting as fiduciades or ~rustees for the 198 S.E.2d 440 (1973}. ~xpayea and ckize~s of the county and must ARTICLE 9. Spec~al Assessment. ~ 153A-185. Authority to make special ~sessments. ~ A county may make special assessmena against benefited prope~y within the county for all~r part of the cos~ of: (1) Constructing, reconstructing, extending, or othe~'ise building or improving wa~er systems; (2) Constructing, reconstructing, extending, or otherwise building or improving sewage disposal systems; (3) Acquiring, constructing, reconstructing, extending, or otherwise budding or improvingbeach erosion control or flood and hurricane ~rotect~on works {4) constructing, reconstructing, paving, widening, ins~lling curbs and gutters, and otherwise building and improving street, as provided in G.5. 153A-205. ' ' i2) of t~is slot/on unless the governing board of the city has by resolution A county may not assess property within a city pursuant to subdivision (1) or approved theprojeet. (1963~ c. 985, s. 1; 1965, c. 714; 1969,'c. 474, ~. 1; 1973, e. 822, s. 1; 1975, e. 487, s. 1.~ $ 153A-205.~ improvem~n~ to subdivision and residential str~. -- (a) A eoanty may finance the local share of the cost of improvemen~ made ~nder the supervisioh of the Department of Transpor~tion to subdivision and residential streets that are a part of the 8~te mainlined system located in the county and ou~ide of a'eity and shall levy and collect pumuant to the procedures of Artiel4 9 of Chapter t~A of the Gefierat 8~tu~s s~eial ~sessmen~ against henefi~d prope~y to recoup that portion of the eosm financed by the county. The local share is that share required by policies of the Seeonda~ Roads Council, and may be paid by the county f~om not othe~,ise limi~d as ~ use by law, fhnds ~nd owned, leased, or.controlled by a railroad company is exempt from such assessments to the same extent that it Would be exempt from street assessmen~ of a city under G.S. 160A-222. No projeet may be commenced under this section unless it has been approved by the Department of Tmnsp6r~tion. (b) A county ma~, finance the local share of the cost of improvemenm made under the supe~is~on of the Department of Tmnspo~tion to subdivision and 458