TO: Mayor and Members of City Council
THRU: Lachelle H. Pulliam, City Attorney
FROM: Joy Haddock, Deputy Tax Collector
PWC
DATE: April 28, 2025
RE:
Title
PWC - Determination of Utility Assessment Appeal - 6920 Tayberry Court
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 February 17, 2025, PWC received a Utility Assessment Appeal from Mr. Michael J. Morgan regarding 6920 Tayberry Court, Fayetteville, NC 28306, pursuant to NCGS ? 105-381. The subject property is in Phase 5 Project Area 32, Section 1 and was listed on the assessment roll confirmed by City Council on February 10, 2025 for sewer service. Mr. Morgan previously paid to connect to public water, but that was not a levied assessment. Mr. Morgan objects to his parcel being assessed for sewer service. 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. Morgan 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 types.
NCGS ? 160A-317 and Fayetteville City Code Section 28-5 authorize the City of Fayetteville to req...
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