Local improvements; corner lots; partial exemption from assessment.
Charlotte City Code § 19-8
in effectSec. 19-8. - Local improvements; corner lots; partial exemption from assessment.
(a) Whenever local improvements are made under assessment procedures along both sides of a corner lot at the same time or within a period of ten years, such corner lot, if used for residential purposes or if undeveloped and zoned for residential use, shall be exempt from a second assessment within such ten-year period in an amount equivalent to the cost assessable against:
(1) Seventy-five percent of the frontage last improved;
(2) If improved at the same time, 75 percent of the longest frontage; or
(3) In either case, the per-front-foot cost of such improvement times 50, whichever is less.
(b) The cost of such exemption shall be borne by the city.
(Code 1985, § 19-35)
Source: City of Charlotte, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/charlotte/codes/code_of_ordinances?nodeId=PTIICOOR_CH19STSIOTPUPL_ARTIINGE_S19-8LOIMCOLOPAEXASFetched: 10/27/2026
