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County hears plan to convert Eddie Smith drainage district into a service district

Washington County Board of Commissioners · March 1, 2026

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Summary

County attorneys and soil & water staff presented a plan to replace the Eddie Smith Special Assessment (drainage) District with a county service district to fund ongoing drainage maintenance; commissioners discussed boundaries, taxing authority and the need for public notices and a hearing.

Attorney David Gadd and Washington County Soil & Water Technician Martha Prinsloo asked the board to consider establishing a county service district to replace and slightly expand the existing Eddie Smith Special Assessment District.

Gadd explained that a service district under NCGS 153A-300 through 153A-310 provides a statutory framework better suited for ongoing drainage maintenance funding. He said the proposed district largely overlaps the historical Eddie Smith Special Assessment District (established 1994) but would expand the boundaries slightly and allow the county to finance clearing and maintenance of canals, ditches and watercourses through a district tax. The appraised value of property in the proposed district was cited at approximately $51,840,380; Gadd noted the county tax rate of $0.8550 per $100 valuation for context.

Gadd indicated commissioners would set the tax rate if a service district is established and that an advisory board could be formed to recommend projects; Commissioner questions focused on how boundaries were drawn, how federal lands and PILT (payment in lieu of taxes) would affect the calculation, and whether an advisory board could tie into other ditches without returning to the board. Staff said notices must be mailed and documents posted before any public hearing. No final vote or order to proceed was recorded; staff described next steps for public notices and a hearing as required by statute.