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Washington County approves Eddie Smith Special Assessment District to fund canal maintenance
Summary
The Washington County Board of Commissioners confirmed a preliminary assessment roll and adopted Resolution 2023-021 on June 5, 2023, establishing the Eddie Smith Special Assessment District to fund maintenance of the Eddie Smith Canal; first-year costs are estimated at $6,583.81 and assessments will be billed with ad valorem taxes beginning Sept. 1, 2023.
The Washington County Board of Commissioners on June 5 confirmed a preliminary assessment roll and adopted Resolution 2023-021 to form the Eddie Smith Special Assessment District, a tax district the county says will fund maintenance of the Eddie Smith Canal. The board voted unanimously to approve the measure after a public hearing and a brief amendment to the resolution’s language.
County Manager and County Attorney Curtis Potter and adviser Cameron Birtcher described the district under N.C.G.S. Article 9, Chapter 153A, and said assessments will be billed with property taxes beginning Sept. 1, 2023. The resolution sets the initial assessment basis at $0.12 per acre for woodland and $0.35 per acre for cropland and estimates first-year maintenance costs at $6,583.81 for the fiscal year beginning July 1, 2023. Potter said the district’s initial budget period is 10 years, through June 30, 2033.
The measure creates a county lien on assessed parcels once the assessment roll is confirmed, a legal consequence explained to the board by staff referencing N.C.G.S. §153A-195. Commissioner Tracey A. Johnson asked whether a landowner could be assessed both woodland and cropland rates; Potter said owners would be charged either the cropland or wooded rate but not both and that the assessment is in addition to regular property taxes.
Commissioner John C. Spruill raised concerns that acreage figures on the map included in the packet did not add up. Potter acknowledged the map likely showed the wrong acreage and apologized, saying the assessment roll — not the map — will be used to determine acreage. Resident Guy Davenport, who said he has “a lot of history with this district,” asked that some language be struck from the resolution; Potter told the board staff agreed the assessment would be limited to clearing the Eddie Smith Canal and that the resolution language would be changed accordingly.
After public comment, Spruill moved to close the hearing, move the preliminary assessment roll, strike the language Davenport recommended, and adopt Resolution 2023-021 as modified; Commissioner Carol V. Phelps seconded and the motions passed unanimously. The board instructed staff to correct the resolution text and to rely on the assessment roll for acreage, not the packet map.
Next steps: the board confirmed the preliminary roll and directed the clerk to enter confirmation in the minutes so the assessments become liens and can be delivered to the county tax collector for collection as provided in the statute. Staff also committed to amending the resolution language to reflect the narrower use of district funds to clear the Eddie Smith Canal.
