A county water and sewer district may make special assessments against benefited property within the district for all or part of the costs of:

(1) Constructing, reconstructing, extending, or otherwise building  or improving water systems;

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Terms Used In North Carolina General Statutes 162A-92

(2) Constructing, reconstructing, extending, or otherwise building or improving sewage disposal systems.

A district shall exercise the authority granted by this section according to the provisions of Chapter 153A, Article 9. For the purposes of this section references in that Article to the “county” and the “board of commissioners” are deemed to refer, respectively, to the “district” and the “governing body of the district.” (1977, c. 466, s. 1.)