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§ 153A-176 6E~EP~L SI~ATI~rE8 OF NORTH CAROLI1,/A § 1~A-205 ~ M~fficatlon. -- Cubes: 1~, ~ 21: Session ~ws 1~5, Union: 1~7. e~ ~3. ~e act shall not aff~t ~e 1~5 ~endmenk eff~ve July 1, ~d~ su~ion (6) to ~a i~t ~ph. Pa~ 3. Dis~si~on of ~un~ ~pe~. ~ 153A-176. Dlspos~tion of Commisslone~ Acl ~ Flducl~ or exe~se ~eir best jud~en~ 'and skill, or leasing ~al prg~y belon~ng m the county, rand. Puett v. G~n County, 19 N.C. App. ~1, a~ acting ~ f/duc/ages or ~st~s for the 198 S.E.2d 440 (1973). Spec/M Assessment. ~ 153A-185. Authority to make s~clal ~sessments. ~ A county may make s~ecial ~sessmen~ against benefi~d property ~thin the county for all or pa~ of the costs of: (1) ~n~t~cting, recons~cting, ex~nding, or othe~ise building or improvin~ wa~r sys~ms; (2) Construch~g, reconstructing, extending or othe~ise, building or improving sewage disposal systems; (3) Acquiring, cohstruc~ng, reconst~cting, ex,haling, or othe~ise building or improving~each erosion control or flood and hurricane 2rotecfion works; (4) Constructing, recons~cting, paving, widening, ins~lling curbs and gutters, a~d o~her~ae build/nE andimproving stree~ as provided in G.S. t53A-205. A county may not assess proper~y ~thin a city pursuant ~ subdivision (1) or (2) of this section unless the governing board of the elty has by resolution approved theproject. (1968, c. 985, s. 1; 1965, e. 714; 1969, e. 474, 822, s. 1; 1975, c. 487, s. 1.) Editor's Note. ~ The 1975 amendment added subdivision eoun~ may finffhde the local share of the cost of i~p~o~e'~dh~ ~d~under the supe~ision of the Department of Transporhtion to subdivision and residential stree~ that are a part of the S~ mainlined sysmm located in the county and ou~ide of a city and shall levy and collect pu~uant ~ the procedures of Article 9 of Chapter I53A of the General 8~tu~s special assessments against benefited property to recoup that portion of the cos~ financed by the county. The local share is that share required by policies of the 8eeonda~ Roads ~uneil, and may be paid by the county fkom funds not othenvise limi~d as ~ use by law. ~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 O.S. 160A-222. No project may be commenced under this section unless it has been approved by the Department of Tmnspor~tion. {b) A county may finance the local share of the cost ofimprovemen~ made under the supe~islon of the Depa~ment of Transpor~tion to subdivision and