Local Finance Bulletin

An Overview of Special Assessment Bond Authority in North Carolina

Sunday, November 1, 2009

Based on a question-and-answer format, this bulletin defines special assessments generally, compares the new special assessment authority to local governments' existing special assessment authority, details the contours of the new special assessment authority and describes the procedures for imposing the assessments. It also explains how special assessments may be pledged as security for certain types of debt financing.

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Public Officials - Local and State Government Roles
Topics - Local and State Government