Makes clarifying changes to GS 153A-210.2(c) (regarding counties) and GS 160A-239.2(c) (regarding cities)as toidentifying the property to be assessed.Provides that in selecting a method to allocate the costs in accordance with benefits conferred, the board of commissioners (GS Chapter 153A, counties) and the city council (GS Chapter 160A, cities)may provide that the benefits conferred are measured on the basis of the use of the lot or parcel of land and provide for assessments to be adjusted when there is a change in use, if the total amount of the assessments is sufficient to pay the costs of the project after the adjustments have been made.

Amends GS 153A-210.3(a) (counties) and GS 160A-239.3(a) (cities)to clarify the guidelines under which a board or councilmay impose a special assessment. Specifies methodology for determining whether the petition for the project to be financed has been signed by a majority of owners and for determining if the assessed value represented by the owners signing the petition constitutes at least 66% of the assessed value of all real property to be assessed.

Effective when the act becomes law and appliesto special assessments imposed on or after that date.