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~, tilde, st~eet~ up to. th.e .s.t~l_d~ Of ~' ~. ~~ sys~m ~d shall lev and coll~ ~~~ ~, ~o m~y ~ ~d by ~e ~ f~m ~un~ not ~ ~ ~ ~ Use }~ law. Mhd o~, le~ or con~ll~ by a ' ~ ~ ~mp~y ~ ~empt ~m such ~sessmen~ ~ ~e same ex~ht that it ~Id.~ ~m~t ~m s~t ~sessmen~ of [ Em~ ~e~ ~n~r ~ s~on ~le~ it h~ ~n app~v~ by ~.' ~ p~e~ of ~s~on. ~~.a.~ ma~ all or a ~on of ~e cost of i~pmvemen~ ~~~n o~ ~s[de~ s~ it m~t ~eive a ~fi~on for the ~e~ by at le~t seven,-five ~ent (75%} of ~e o~e~ of ~ ~ ~e~who must ~p~sent at]e~t seven~-flve pe~ent (75%) ~~~ the l~n~ abu~ng on ~e s~t or ~on [~~p~v~. ~ ~On shall s~ ~at ~ion of the cost of the of ~e ~nd~ Roa~ ~uncil. ~.o~ by.~e Uni~ S~s shall not ~eal f~t of fmn~ge On ~e impmvemen~ nor shall the Uni~d S~S ~clud~ ~ de~n~g ~e numar of owne~ of pmpe~ abutting 'the impmvemen~ ~ o~M by the S~ of No~h Carolina ~hall be incmded in de~ining fmn~ge and the numar of owne~ only if the S~ consen~ ~ ~sessment ~ pmvid~ ~G.S. 153A-189 Pro~y owned, eased, or con,Ileal by mil~ad companies shall ~ included in determining fron~ge and the number of o~e~ to the extent the prope~y is subject to assessment under G.S. 160A-222. ~operty owned, ea~ed, or contro ed by railroad companies that is not subject to assessment shall not be included in determining f~n~ge or the number of o~me~. No ~ght of action or defense asse~ing the invalid ty of street assessmen~ on grounds that the county did not comp y w th th s subsection in securing a valid petition may be asse~ed except in an action or proceedingbegun within ~ days afar the day of publi~tion of the notice of adoption of the pre imina~ ~sessmeni resolution. (d) ~ section is in~nd~.~ p~de a means of assisting in financing impmvemen~ ~ suMivision and r6sldential stree~ that are on the S~ highway system or that will, ~ a result of the improvement, become a pa~ of ~e sys~m. By financing i~pmvemen~ under th~s section, a coun~ does not · ereby acqu~ or ~sume an~ responsibility for the s~eet or stree~ involved, and a coun~ h~ no liabi ~ arsng f~m the construction of such an improvement or the main~nance of such a street. Nothing in this section shall ~ cons~ed ~ al~r the Conditions and pr~edu~s under which S~te system s~e~ or o~er public s~e~ a~ transferred to municipal sffeet systems pu~uant ~ G.S. 13~66.1 and 13~66 2 u~n annexa~on by, or inc0~tion a municipali~. (1975, c. 487, s. 2; c. 716, s. 7.) Edlio~z No~. ~ ~e 1~5 amendment "Dep~ment of T~ns~tion and Highway subsgtu~"De~en~ofT~ns~tion" for Safety" in subsections fa} and lb). 459