TO: Mayor and Members of City Council
THRU: Lachelle H. Pulliam, City Attorney
FROM: Joy Haddock, Deputy Tax Collector
PWC
DATE: June 23, 2025
RE:
Title
PWC - Determination of Utility Assessment Appeal - 8038 King Road
end
COUNCIL DISTRICT(S):
Council District(s)|109|
b
Relationship To Strategic Plan:
Goal I - The City of Fayetteville will be a highly desirable place to live, work and recreate.
Executive Summary:
On March 17, 2025, PWC received a Utility Assessment Appeal from Mr. Donald R. Stoudt, Jr, at 8038 King Road, Fayetteville, NC 28306, pursuant to NCGS ? 105-381. PWC sent the appeal to the City Attorney's Office on May 15, 2025. The subject property is in Phase 5 Project Area 32, East Section 1 and was listed on the assessment roll confirmed by City Council on February 10, 2025 for sewer service. Mr. Stoudt objects to his parcel being assessed for sewer service based on his belief that he is unable to build on the property due to the presence of an overhead Duke Energy electrical transmission line. Under the statute, the governing body of the taxing unit must determine whether the taxpayer has a valid defense to the tax imposed or any part thereof. Based on the statute, it appears that Mr. Stoudt does not have a valid defense to the enforcement of the collection of the $5,000.00 tax assessed upon his property.
Background:
On January 13, 2025, the City Council held a public hearing on the assessment roll proposed for the extension of a sanitary sewer collection system to serve all or a portion of Area 32 East Section 1. On February 10, 2025, the City Council adopted a resolution confirming the Phase 5 Area 32 East Section 1 assessment roll and levying assessments.
NCGS ? 160A-216 authorizes cities to make special assessments against benefited property within its corporate limits for constructing, reconstructing, extending, or otherwise building or improving water, sewage collection and disposal systems of all type...
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