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JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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OCM LIBRARY
JUL 9 1982
EROSION CONTROL STUDY
TOWN OF TOPSAIL BEACH
Mayor M. A. Boryk
Commissioners W. E. Garrett
Bill Godwin
Kip Oppegaard
M. A. Hargrove
W. B. Best
Town Clerk Cookie Tilghman
July 1979
The preparation of this study was financed in part
by a grant, provided by the North Carolina Coastal
Management Program, through funds provided by the
Coastal Zone Management Act of 1972, as amended,
which is administered by the Office of Coastal
Zone Management, National Oceanic and Atmospher—
ic Administration.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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FOREWORD
Due to the rapidly increasing costs of beach protection projects
and the reduction in support form State and Federal governments, local
governments are searching for new methods of controlling beach erosion and
generating revenues at the local level. Because of the public nature of
the beach resource and the diversity of users and beneficiaries, equitable
allocation of costs becomes difficuly. This study, while not providing
any painless solutions, is intended to clarify the issues and evaluate
the options available to the Town of Topsail Beach. Grateful appreciation
for their assistance and cooperation in the preparation of this sutdy
is extended to the following individuals: Cookie Tilgnman--Town Clerk,
Spencer Rogers -NC Marine Resources Center, DNR&CD field office staff.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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C O N T E N T S
1.0
INTRODUCTION--------------------------------------------------
1
1.1 Problems and Issues ---
1
1.2 Assumptions and Policies -------- ---------------------
1
1.3 Purpose and Methodology ----------------------------------
2
2.0
SURVEYS AND INVENTORIES ---------------------------------------
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2.1 Rates of Erosion -----------------------------------------
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2.2 Critical Areas -------------------------------------------
4
2.3 Estimates of Property Values ---------------------_______
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3.0
FINANCING METHODS AVAILABLE TO LOCAL GOVERNMENTS --------------
6
3.1 General Ad Valorem Taxes ---------------------------------
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3.2 Special Assessments --------------------------------------
6
3.3 Municipal Service Districts ------------------------------
7
3.4 User Fees --- ---------- ---------------- ----------------
--- 8
3.5 Resort Taxes ---------------------------------------------
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4.0
EVALUATION OF THE ALTERNATIVES ________________________________
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5.0
COST AND REVENUE PROJECTIONS ----------------------------------
10
5.1 General Ad Valorem Taxes ---------------------------------
10
5.2 Municipal Service District -------------------------------
11
Special Assessments ______________________________________
11
ResortTaxes ---------------------------------------------
12
CONCLUSIONS AND RECOMMENDATIONS ------------------------------------- 12
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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1.0 INTRODUCTION
1.1 PROBLDIS AND ISSUES - In most areas of the country the words "erosion
control" brings to mind pastoral settings and hardworking farmers, assisted
by the Federal employees from the Soil Conservation Service, trying to
retain their valuable topsoil. In coastal North Carolina the same words
often evoke emotional debates that often reach a scalding.intensity. At
issue are three central questions: First, should the state's beaches be
protected; second, how should this protection be afforded; and, third,
who should pay for this protection and in what proportions. It would be
neither productive nor practical to examine the pros and cons of each
of these issues in this plan. Literally, the lives and property of Town
residents and visitors depend upon a strong dune and berm system and
whether or not protection should be provided is not of issue at the local
level. But the methods of protection, raising of revenues and allocation
of costs are the most important subjects to be considered in the remainder
of this plan.
1.2 ASSUMPTIONS AND POLICIES - To insure agreement on basic issues and
eliminate questions outside the scope of this plan, the following
assumptions and policies are made:
1) While the causes of erosion - the ocean's wind and waves cannot
be stopped - the effects of these processes can be mitigated and corrected.
2) The most effective corrective measures and mitigation methods
are those which are ecologically sound, consistent with State and Federal
policies, and allocate costs most equitably among the users of the beach.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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3) The best method of correcting erosion damage (consistent with
the policy in number 2 above) is through renourishment of the berm and
dune system.
4) The best methods of mitigating and preventing damage from
erosion (consistent with the policy in number 2 above) are land use controls
and dune protection and maintenance.
5) The beach is a resource of statewide significance and the value
of a healthy protective dune and berm system extends to users throughout
the region and state.
6) Because of the uncertain and conflicting policies at the state
and Federal level for assistance to local governments and the critical
importance of protecting the dune and berm system, every effort must be
made at the local level to generate funds for corrective and mitigating
measures.
1.3 PURPOSE AND METHODOLOGY - Using the assumptions and policies just
outlined, the major purpose of this plan is to recommend local methods
for mitigating and correcting the effects of ocean erosion, and for
raising local revenues for financing these corrective and mitigating
measures. The plan methodology will be to inventory and survey erosion
rates, critically eroded areas, property values, and non-resident users
(Section 2.0); to analyze and evaluate alternative methods of generating
local revenue (Sections 3.0 and 4.0 and 5.0), and to make recommendations
based on this evaluation; to evaluate available methods of generating local
revenues (Section 3.0).
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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2.0 SURVEYS AND INVENTORIES
The following surveys and inventories provide a base for estimating the
costs of future erosion control and the potential revenues that may be
generated from the alternative financing methods. Despite the extensive
research and data gathering on coastal processes that has taken place
since the passage of CAMA there is little specific current information
on rates of erosion in most areas of the coast, including Topsail Beach.
Although the information and data used is considered sufficient for the
purposes of this study, the user is advised to exercise some caution and
common sense in applying these estimates to other projects.
2.1 RATES OF EROSION - The most widely used source of beach erosion
information in North Carolina is A Survey of North Carolina Beach Erosion
by Air Photo Methods - 1973)published by NC State University Center for
Marine and Coastal Studies. This survey uses aerial photographs over a
34 year time span to estimate average annual rates of change in the high
water and dune lines of North Carolina's coast. The results of this
survey for the Town of Topsail Beach is shown on the following tables.
AVERAGE ANNUAL RATE OF CHANGE IN FEET PER YEAR
1938 to 1972
Dune line 0.1 accretion
High water line 1.2 erosion
1966 to 1972
Dune line 4.5 accretion
High water line 5.5 accretion
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 3
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SELECTED TIME PERIODS
Dune Line High Water Line
1960 - 1966 3.7 accretion 1.5 erosion
1956 - 1960 0.9 accretion 2.6 erosion
1949 - 1956 6.2 erosion 0.3 erosion
1938 - 1949 0.6 erosion 4.4 erosion
The information in these tables is not compiled so that trends can be easily
measured or predicted; however, the general direction of change over the
34 year time span is one of slow erosion. The earlier years were periods
of more rapid erosion and this rate slowed or was reversed in more recent
times. The net result has been a relatively slow average rate of erosion
up until 1972. Although there have been no measurements made since that
time, several recent developments indicate that this trend may be changing.
During recent storms breakthroughs occurred at several points in the dune
system in the southern area of the island near New Topsail Inlet and
several piers were either destroyed or severely damaged. Thus it would
appear that the rate of erosion, particularly in the southernmost parts
of the Town, is increasing and resulting in a definite threat to property.
Confirmation of this trend will require comparisons of more recent aerial
photos taken since 1972. This update is being conducted by the Fort
Fisher Center for Marine Resources.
2.2 CRITICAL AREAS - There is only one area in the Town that is severely
threatened at this time - the entire southern tip of the island from
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 4
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Smith Avenue to New Topsail Inlet. While the most immediate danger is to
oceanfront homes and property, the possibility of a breakthrough in the
dune system, as occurred during a recent storm, in the vicinity of Trout
and Drum Avenues could result in the formation of a new inlet if connection
was made to the canals to the south. This could result in the partial or
complete destruction of approximately 70 homes and an additional 100 to
150 lots. Much of this erosion is probably the result of the natural
migration of the inlet back to its earlier locations. An aerial photo
history and description of the inlets potential range is shown in the
Appendices.
2.3 ESTIMATES OF PROPERTY VALUES.- To determine the potential revenues
that could be raised through the various financing methods, an inventory
and estimate was made of the assessed values in the critical southern
area and all of the oceanfront property. The total assessed value of all
real property in the Town is $34,032,571 with personal property of
$1,844,580. The estimated total value of all taxable oceanfront property
is $12,794,863 or about $12,800,000. This figure was derived from the
tax records of all properties on South Anderson and a sampling and
projection of properties on North Anderson. Thus oceanfront properties
account for approximately 38% of the Town's tax base and the revenue
generated from advalorem taxes. Within the critical southern area total
assessed land value is about $4,210,000 with improvement values of
$2,682,000 and personal property of approximately $268,000. This is a
total of about $7,160,000 in taxable property, or 20% of the Town's tax
base in the critical southern area.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 5
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3.0 FINANCING METHODS AVAILABLE TO LOCAL GOVERNMENTS
3.1 GENERAL ADVALOREM TAXES - N.C. General Statutes 160A-491 clearly
states that works or improvements which are designed for the control of
beach erosion or for protection from hurricane floods and for the
preservation of natural features which affords protection to the beaches
may be financed by the levy of general advalorem taxes. While general
advalorem taxes are the simplest to administer of all methods, they do
not distribute the cost burden equitably since non-beachfront property
owners must pay at the same rate as beachfront owners who benefit to a
far greater extent. However, since all property owners benefit to some
extent, this method represents one source for partial financing of
renourishment projects. It is particularly important since it allows
annual contributions without completion of the project or the commencement
of services as required by special assessments or municipal service
districts.
3.2 SPECIAL ASSESSMENTS - Section 160A-238 of the North Carolina General
Statutes permits a city to make special assessments against benefitted
property for the purpose of building or improving beach erosion or flood
and hurricane protection works. Assessments may be based on frontage on
the project or shoreline, area of land benefitted, or valuation of land
(excluding improvements) benefitted. If either area or valuation methods
are selected, benefit zones must be established by the Town council
according to distance from the shoreline, distance from the project,
elevation, and other relevant factors. While this method has the advantage
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 6
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of allocating costs directly to the property owner who benefits most, it has
several drawbacks. First, since assessments cannot be made until project
completion, there is no potential for accumulation to a capital reserve
fund. Assessed property owners would probably be faced with a considerable
single assessment. Second, only the land value without improvements may
be assessed if the area of valuation method is used; thus the most critical
contribution to the value of the property (and benefit) goes unassessed.
The result is that many residential owners would pay the same rate as
commercial owners and vacant lot owners would pay the same as either
commercial or residential. Because of these limitations, the special
assessment method should be relied upon as a supplement to other revenue
raising methods.
3.3 MUNICIPAL SERVICE DISTRICTS.- The authority for the establishment of
municipal service districts is set out in Article 23 of the N.C. General
Statutes. Section 160A-536 of this Article provides that a city may define
a service district to provide services or facilities to a greater extent
than provided for the entire city for certain functions. One of these
functions is beach erosion control and flood and hurricane protection
works. After definition of the district, taxes may be levied in addition
to those levied throughout the city to finance the additional services.
Prior to adopting the resolution defining the district a report must be
prepared containing a map of the district boundaries, a statement showing
that the district is in need of the services to a demonstrably greater
extent than the remainder of the city, and a plan for providing the services.
Although the service district method has limitations for capital
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 7
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while avoiding the administrative and political problems associated with
user fees. However, previous attempts to pass either general or special
legislation authorizing all or a few localities to levy such taxes have met
with heavy opposition from resort interests as well as political leaders.
Other states, such as Florida, permit a 2 percent tax on the rent of hotel
and motel rooms and apartment houses as well as on food and beverages sold
at retail for consumption on the premises. Such a tax effectively reaches
primarily the non-resident and is a viable potential source of revenue
which may also be accumulated in a capital reserve account.
4.O EVALUATION OF THE ALTERNATIVES
As the preceding section illustrated, there are several methods that local
governments may use to raise money at the local level for financing erosion
control projects, but no single method will fairly distribute the costs
among the various users and beneficiaries of such projects. Local efforts
are further limited by the absence of needed legislation at the State
level, particularly legislation allowing the imposition of resort taxes.
General advalorem taxes require all property owners to contribute at equal
rates thus imposing an inequitable burden on non-beachfront owners.
Special assessments would impose all costs directly on shorefront owners
if a frontage method were used with none of the burden absorbed by interior
lot owners who benefit greatly from the protection of a strong dune and
berm system. A further drawback is that special assessments cannot be
made until project completion thus preventing capital accumulation;
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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accumulation since services must be provided within one year after
establishing the district, it is an often overlooked and important method
of raising revenues in a more equitable manner than special assessments
or general advalorem taxes. This is so since the area to be taxed may
extend over a much broader range than possible by special assessments
thus distributing the costs more equitably. For example, a municipal
service district may include interior lot owners who certainly benefit
from renourishment projects but would not be assessed if only the frontage
special assessment method was used. Further, service districts have
greater potential for revenue raising since both the land and the structures
can be taxed.
3.4 USER FEES - User fees are direct charges to users of the beach or
other facilities. They are most useful in collecting revenues, and thus
distributing costs, among non-resident visitors. While this method is
attractive because of its apparent fairness in reaching the non-resident
user, it is exceedingly complex and expensive to administer. This
complexity and expense combined with the inevitable unfavorable political
repercussions remove it from consideration as a feasible alternative for
revenue raising.
3.5 RESORT
TAXES
- Under Section 160A-206
of the North Carolina
General
Statutes, a
city
has power to impose only
those taxes authorized
by act
of the General Assembly, and resort taxes are not authorized. The
importance of this taxing mechanism is that it is a method requiring a
financial contribution for renourishment projects from non-resident users
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 8
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furthermore, assessments made on the basis of valuation cannot be made
against improvements, which benefit the most from renourishment and projects.
Municipal service districts permit greater flexibility than either general
advalorem taxes or special assessments since they may be superimposed over
any area that is in need of services to a demonstrably greater extent
than needed in the remainder of the Town. They also have the potential
for capital accumulation since any surplus may be kept in reserve.
5.0 COST AIM REVENUE PROJECTIONS
Estimates of the possible levies or assessments that would be required
under each of the financing methods requires some estimate of erosion
rates and renourishment costs in measurable units. Due to the rapid
changes in costs and unpredictable erosion rates, particularly in the
southern area of Town, the estimates and projections mainly illustrate
the possibilities under each financing method; comparison with actual
experience in other areas of the coast indicates them to be reliable for
this purpose. These estimating assumptions and calculations are shown in
the Appendices. The southern critical area is used as a case example but
the same procedures and methods could be applied to any other area that
becomes threatened by severe erosion.
5.1 GENERAL ADVALOREM TAXES - Under the proposed fiscal year 1979 - 1980
budget, the total assessed value of taxable property is $36,134,448. At
a tax rate of $0.34 per $100 of assessed value and a 95% collection rate,
total advalorem taxes raised would be approximately $116,714 or $3,433
■1
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 10
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per penny of valuation. Assuming an additional $0.02 tax per $100 of
valuation, $6,866 could be raised for either immediate expenditure or
investment in a capital reserve account.
5.2 MUNICIPAL SERVICE DISTRICT - If a municipal service district were
superimposed over the entire defined critical area south of Smith Avenue,
the approximate total assessed value of all taxable property in this area
would be $7,160,000. (see Section 2.3). Each penny of levy would raise
$716.00 in revenues (7,160,000 100 X $0.01); thus an additional $0.10
annual tax in this area would result in $7,160 in revenues. All of this
revenue could be spent on maintenance or repair of the dune or a portion
could be retained for investment in a capital reserve account.
SPECIAL ASSESSMENTS - This method cannot be used until after project
completion and should be used to absorb the balance of any costs or local
share that may be due as matching funds. Benefitted property may be
assessed on the basis of frontage, area benefitted, or valuation, without
improvement, of land benefitted. The actual assessment against each
property will depend upon the method chosen, the total project cost, and
the share of the total project cost to be absorbed by this method.
Assuming a local share of $100,000 for rebuilding of the dune and berm
in the southern area, the total frontage from Smith Avenue to the last
platted lot on Ocean Boulevard is 3,500 feet. This would result in a per
foot assessment of $28.57 per front foot or $1,428.57 per lot with 50
feet of ocean frontage. If the valuation method were used there would be
approximately $910,000 of land value to be assessed in this area. This
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 11
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would require an assessment of $10.99 per $100 of assessed valuation
($100,000 T 9100 = $10.99). Thus for a lot with $20,000 of tax value,
the assessment would be $2,197.80 (20,000 : 100 X $10.99 = $2,197.80).
RESORT TAXES - Although no general legislation currently exists that permits
beach communities to levy a resort tax, the possibility of special legisla-
tion for particular localities exists. Assuming taxable retail sales or
rentals of $1,000,000 and the recommended 2% tax (see Appendices for
sample ordinance), $10,000 in revenues would be realized with no additional
tax burden on local property owners. Assuming the $100,000 required by
the local government resort tax revenues could provide up to 10% of the
total cost in any one year and the entire cost over a ten year period.
CONCLUSIONS AND RECOMMENDATIONS
Because of the high cost of beach renourishment projects and the
reluctance at state and Federal levels to provide financial assistance,
the Town of Topsail Beach, and other local governments, must develop
maintenance and financing programs of their own. However, equitable
distribution.of costs among the several users and beneficiaries of such
projects is difficult, if not impossible under existing state enabling
legislation, thus a fair allocation requires the use of several methods
and the passage of required legislation by the General Assembly.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 12
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RECOMMENDATIONS
1) A municipal service district should be established in the critical
southern area of the Town encompassing all of the area from Smith Avenue
south to the inlet. Within this area an additional tax of no less than
$0.10 per $100 of tax value should be levied to provide maintenance
services to the districts dune and berm system. The boundaries of this
area are shown on the Proposed Municipal Service District Map in the
Appendices.
2) An additional $0.02 should be added to the Town's general ad valorem
tax rate to provide funding for a Capital Reserve Fund (see Appendices
for enabling legislation for Capital Reserve Funds).
3) The vegetation maintenance plan should be followed over the entire
dune and berm system (the vegetation maintenance plan is included in the
Appendices).
4) At the next session of the N.C. General Assembly, legislation
should be introduced enabling the Town of Topsail Beach to enact a tax
on resort related facilities and services (sample legislation is included
in the Appendices).
5) The Town should request from the Army Corps of Engineers and
other appropriate authorities that a benefit cost analysis be conducted
of the feasibility of constructing a navigational jetty on the southern
end of the island.
6) The Town should seek enabling legislation from the North Carolina
General Assembly to enact a resort tax ordinance similar to the one
included in the Appendices.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC Page 13
APPENDICES
SUGGESTED RESORT TAX ORDINANCE FOR THE TOWN OF
TOPSAIL BEACH
LEGISLATIVE REFERENCES
INLET HAZARD AREA RECOMMENDATIONS - NEW TOPSAIL INLET
MIGRATION HISTORY OF NEW TOPSAIL INLET
DUNE MAINTENANCE MANUAL
COST ESTIMATES OF RENOURISHMENT PROJECTS
PROPOSED MUNICIPAL SERVICE DISTRICT
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
INLET HAZARD AREA RECOMMENDATIONS
Photographs used: 27
NEW TOPSAIL INLET
Typical grid is # 13 and 14
NOTES:
Navigable channel maintained by dredging, no major stabilization. Data
since 1938 suggests a cubic southward movement; however, closer examination
by means of triangulation station descriptions since 1914 reveals this apparent
cubic trend to be a part of either a quartic or higher order function or a com-
plex function consisting of a cyclic trancendental superimposed on another func-
tion. In any case, the result is a series of periods of rapid movement followed
by periods of little or no movement (-1000 / 1914; 1800 / 1933; 2300 / 1948; 3900 /
1958; 5200/1977 ). Total southward movement 1938-1977: 3200 feet.
LEFT SIDE
Undeveloped, no land access, moderate
development potential.
Complex movement makes normally
used regression methods questionable.
Recommended line as shown on map.
i'
RIGHT SIDE
Medium development, high develop-
ment potential.
Minor groin and dune stabilization
on ocean shoreline near inlet.
Long feeder channel to the north
would seem to make a breakthrough
in that direction likely.
Finger channels in banks at 2000
create a vulnerable area.
Ridge data indicates northern terri-
tory to be -3400.
Complex movement and above con-
ditions make normally used regres-
sion methods questionable.
Recommended line as shown on map.
feet
90 00
8000
7000
6000
5000
4000
3000
2000
1000
0
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C ? w
NEW TOPSAIL INLET
Typical movement (# 1 3)
year
N.
1949
1956
1966
- - . ,.r�^."+r.� ra.=w. two,. we �,.'++►.. -
Air
2.
APPROXIMATE SCALE �' = 3333 NEW TOPSAIL INLET
�^t
1972
SUGGESTED RESORT TAX rRDINANCE
FOR THE TowN of TOPSAIL BEACH
AN ORDINANCE IMPOSING A RESORT TAX ON OCCUPANCY OF HOTEL ROOMS, AND
APARTMENT HOUSES AND ON THE SALE OF ALCOHOLIC BEVERAGES, FOOD AND
BEVERAGES WHEN SOLD FOR CONSUMPTION ON THE PREMISES, AND PROVIDING
FOR THE COLLECTION THEREOF.
Section 1: This ordinance shall be known as the Topsail
Beach Resort Tax.
Section 2: When used in this ordinance, the following terms
shall mean n or include:
a. "Person" - An individual, partnershp, society, association,
joint stock company, corporation, estate receiver, trustee, assignee,
referee, or any other person acting in a fiduciary or representative
capacity, whether appointed by a court or otherwise and any combina-
tion of individuals.
• b. "Operator" - Any person operating a hotel, motel, apartment
house, or restaurant serving food for consumption on the premises, and
any premises licensed by the Town of Topsail Beach to sell bever-
ages, beer, intoxicating liquors, wine for consumption on the premises
in the Town of Topsail Beach including, but not limited to, the
owner or proprietor of such premises, lessee, sub -lessee, mortgagee
in possession, licensee or any other person otherwise operating such
hotel, motel, apartment house, restaurant serving food for consumption
on the premises, and any premises licensed by the Town of
Beach to sell beverages, intoxicating liquors or wine for consumption
on the premises.
c. "Occupant" - A person who, for a consideration, uses,
possesses or has -the right to use or possess any room or rooms in a
hotel, motel or apartment house, under any lease, concession, permit,
right of access, license to use or other agreement, or otherwise.
d. "Guest" - Any person purchasing food, beverages, beer,
intoxicating liquors, or wine for consumption on the premises of any
restaurant, or premises licensed for the sale of beverages, intoxicating
liquors, wine or beer.
e. "Occupancy" - The use or possession, or the right to the
use or possession of any room or rooms in a hotel, motel or apartment
house, or the right to the use or possession of the furnishings or to
• the services and accommodations accompanying the use and possession of.
the said room or rooms.
f. "Hotels and Motels" - Every building or other structure
kept, used, maintained, advertised as or held out to the public to be
a place where sleeping accommodations are supplied for pay to transient
• or permanent guests or tenants, whether or not there be in connection
with any of the same, any dining rooms, cafes or other places where
meals or lunches are sold or served to guests.
g. "Apartment House" - Any building or part thereof, where
separate accommodations for four (4) or more families living independ-
ently of each other are supplied to transient or permanent guests or
tenants.
h. "Room" - Any room or rooms of any kind, in any part or
portion of a hotel, motel or apartment house which is available for or
let out for use or possession for any purpose other than a place of
public assembly.
i. "Rent" - The consideration received for occupancy valued in
money, whether received in money or otherwise, including all receipts,
cash, credits and property or services of any kind or nature, and also
any amount for which credit is allowed by the operator to the occupant,
without any deduction therefrom whatsoever.
j. "Sales Price" - The term "sales price" shall mean the retail
sales price charged by the operator to a guest, consumer or to any
person for each sale of food, beverages, intoxicating liquors or wine
sold for consumption on the premises.
k. "Return" - Any return filed or required to be filed as herein
provided.
1. "Finance Director" — Means the Finance Director of the Town
or his authorized Deputy.
m. "Restaurant" - Any business or place for the serving of food
or refreshments required by law to be licensed by the State of North
Carolina or any premises licensed by the Town for the sale of intoxicat-
ing liquor or wine.
Section 3: IMPOSITION OF TAX: There is hereby levied and there shall
be pa�tax of two percent 2a on the rent of every occupancy of a room or
rooms in any hotel, motel or apartment house in the Town, and also upon the
total sales price of all items of food, beverages, alcoholic beverages or
wine or beer sold at retail for consumption on the premises of any restaurant
as herein defined.
Said tax shall constitute a debt owed by the occupant or guest
to the Town which is extinguished only by payment to the operator or to the
Town. The occupant or guest shall pay the tax to the operator of the hotel,
motel, apartment house or restaurant at the time the rent or the sales price
is paid. If the rent is paid in installments, a proportionate share of the
tax shall be paid with each installment. The unpaid tax shall be due upon
the occupant's ceasing to occupy space in the hotel, motel or apartment house.
-L-
Section 4: EXEMPTIONS: fir, tax shall be imposed upon:
(a) Federal, state or governments, or any agency thereof.
(b) Any non-profit religious, non-profit educational or
non -profit -charitable institutions when engaged in
carrying on the customary non-profit religious,
non-profit educational or non-profit charitable
activities.
(c) No tax shall be paid on any transaction involving rent
or sales price of less than fifty (61C) cents, nor on
any rents collected under a written lease for a period
longer than six (6) consecutive months.
Section 5: OPERATOR'S DUTIES: Each operator shall collect the tax
imposed bythis ordinance to t e same extent and at the same time as the
rent or sales price is collected from every occupant or guest. No operator
shall advertise or state in any manner, whether directly or indirectly,
that the tax or any part thereof will be assumed or absorbed by the operator,
or that it will not be added to the rent or sales price, or that if added,
any part will be refunded except in the manner hereinafter provided.
Section 6: REGISTRATION: Within 30 days after the effective date
of this ordinance, or wit in 30 days after commencing business, whichever
is later, each operator of any hotel, motel, apartment house or restaurant
shall register said hotel, motel, apartment house or restaurant with the
Town Finance Director and obtain from him a "Resort Tax Registration
Certificate" to be at all times posted in a conspicuous place on the pre-
mises. Said Certificate shall, among other things, state the following:
(a) The name of the operator;
(b) The address of the hotel, motel, apartment house or
restaurant;
(c) The date upon which the certificate was issued;
(d) "This 'Resort Tax Registration Certificate' signifies the
person named on the face hereof has fulfilled the require-
ments of the Resort Tax Ordinance by registering with the
Finance Director for the purpose of collecting from occupants
or guests the Resort Tax and remitting said tax to the Finance
Director. This certificate does not authorize any person to
conduct any unlawful business in an unlawful manner, nor to
operate a hotel, motel, apartment house or restaurant without
strictly complying with all local applicable laws, including
but not limited to those requiring a permit from any board,
commission, department, or office of this Town. This certi-
ficate does not constitute a permit."
• This Registration Certificate shall not be assignable or trans-
ferable and each new operator shall be required to'obtain a new Registration
Certificate.
-3-
• Section 7: REPORTING AND REMITTING: Each operator shall, on or
before the ast day of t e mont fo owing the close of each calendar month
or at the close of any longer reporting period which may be established by
the Finance Director make a return to the Finance Director on forms provided
by the Finance Director, of the total rents or sales prices charged and
received and the amount of tax collected. At the time the return is filed,
the full amount of the tax collected shall be remitted to the Finance
Director. The Finance Director may establish shorter reporting periods for
any certificate holder if he deems it necessary in order to insure collection
of the tax and he may require further information on the return. Returns
and payments are due immediately upon cessation of business for any reason.
All taxes collected by operators pursuant to the ordinance shall be held in
trust for the account of the Town until payment thereof is made to the
Finance Director.
Section 8: PENALTIES AND INTEREST:
(a) Original Delinquency: Any operator who fails to remit any
tax imposed by this ordinance within the time required shall pay a penalty
of 10 per cent of the amount of the tax in addition to the amount of the
tax.
(b) Continued Delinquency: Any operator who fails to remit the
said tax on or before the thirtieth day following the date on which the tax
• first became delinquent shall pay a second delinquency penalty of 10 per cent
of the amount of the tax in addition to the amount of the tax and the 10 per
cent perzlty first imposed.
(c) Fraud: If the Finance Director determines that the nonpayment
of any tax due under this ordinance is due to fraud, a penalty of 25 per cent
of the amount of the tax shall be added thereto in addition to the penalties
stated in subparagraphs (a) and (b) of this ection.
(d) Interest: In addition to the penalties imposed, any operator
who fails to remit any tax imposed by this ordinance shall pay interest at
the rate of one-half of one per cent per month, or fraction thereof, on the
amount of the tax, exclusive of penalties, from the date on which the tax
first became delinquent until paid.
(e) Penalties Merged with Tax: Every penalty imposed and such
such interest as accrues under the provisions of this section shall become
a part of the tax herein required to be paid.
Section 9: FAILURE TO COLLECT AND REPORT TAX: DETERMINATION OF TAX
BY FINANCE DIRECTOR: If any operator shall fai or refuse to cc ect said
tax an to ma e, within the time provided in this ordinance, any report and
payment of said tax or any portion thereof required by this ordinance, the
Finance Director shall proceed in such a manner as he may deem best to
obtain facts and information on which to base his estimate of the tax due.
As soon as the Finance Director shall procure such facts and information as
he is able to obtain upon which to base the assessment of any tax imposed by
this ordinance and payable by any operator who has filed or refused to collect
the same and to make such report and payment, he shall proceed to determine
-4-
and assess against such operator the tax, interest and penalties provided
• for by this ordinance. In case., such determination is made., the Finance
Director shall give a notice of the amount so assessed by serving it per-
sonally or by depositing it in the United States mail, postage prepaid,
addressed to the operator so assessed at his last known address. Such
operator may within 10 days after the serving or mailing of such notice
make application in writing to the Finance Director for a hearing on the
amount assessed. If application by the operator for a hearing is not made
within the time prescribed, the tax, interest and penalties, if any, determined
by the Finance Director shall become final and conclusive and immediately due
and payable. If such application is made, the Finance Director shall give
not less than 5 days' written notice in the m nnFr prescribed herein to the
operator to show cause at a time and place fixed in such notice why said
amount specified therein should not be fixed for such tax, interest and penal-
ties. At such hearing, the operator may appear and offer evidence why such
specified tax, interest and penalties should not be so fixed. After such
hearing the Finance Director shall determine the proper tax to be remitted
and shall thereafter give written notice to the person in the manner pre-
scribed herein of such determination and the amount of such tax, interest and
penalties. The amount determined to be due shall be payable after 15 days
unless an appeal is taken as provided in Section 10.
The Finance Director may charge a reasonable fee for obtaining
information which requires the ascertainment of amounts of any tax collected
by the operator, or any pro -rations and any expenses entailed by the Finance
Director in determining the pro -rations of any amount collected or due upon
• any transfer.
Section 10: APPEAL: Any operator aggrieved by any decision of the
Finance Director wlvt�i respect to the amount of such tax, interest and
penalties, if any, may appeal to the Finance Director by filing a notice of
appeal with the Finance Director within 15 days of the serving or mailing
of the determination of tax due. The Finance Director shall fix a time and
place for hearing such appeal and the Finance Director shall give notice in
writing to such operator at his last known address. The findings of the
Finance Director shall be final and conclusive and shall be served upon the
appellant in the manner prescribed above for service of notice of hearing.
Any amount found to be due shall be immediately due and payable upon the
service of notice.
Section 11: RECORDS: It shall be the duty of every operator to keep
all records as may-Fee necessary to determine the amount of tax due hereunder
and shall preserve the same for a period of 3 years. The Finance Director
shall have the right to inspect such records at all reasonable times.
Section 12: REFUNDS:
(a) Whenever the amount of any tax, interest or penalty has
been overpaid or paid more than once, or has been erroneously or illegally
collected or received by the Town under this ordinance, it may be refunded
as provided in sub -paragraphs (b) and (c) of this section provided a claim
• in writing therefor, stating under penalty of perjury the specific grounds
upon which the claim is founded, is filed with the Finance Director within
-5-
• 3 years of the date of payment. The claim shall be on forms furnished by
Finance Director.
(b) An operator may claim a refund or take as credit against
taxes collected and remitted the amount overpaid, paid more than once, or
erroneously or illegally collected or received when it is established in a
manner prescribed by the Finance Director that the person from whom the
tax has been collected was not an occupant or guest; provided, however,
that neither a refund nor a credit shall be allowed unless the amount of the
tax so collected has either been refunded to the occupant or guest credited
to rent subsequently payable by the occupant or guest to the operator.
(c) An occupant or guest may obtain a refund of taxes overpaid,
paid more than once, or erroneously or illegally collected or received by the
Town by filing a claim in the manner provided in subparagraph (a) of this
section, but only when the tax was paid by the occupant or guest directly
to the Finance Director, or when the occupant or guest having paid the tax
to the operator, establishes to the satisfaction of the Finance Director that
the occupant or guest has been unable to obtain a refund from the operator
who collected the tax.
unless the claimant refund
imantestablishes hispright aid nthereto der the byowritten recordvisions of s section
entitlement thereto. s showing
Section 13: OPERATOR'S CREDIT FOR COLLECTING TAX: For the purpose
of compensating the operator as compensation for t e eeping of prescribed
records and the proper accounting and remitting of taxes by him, such
operator shall be allowed 2% of the amount due and accounted for and
remitted to the Town in the form of a deduction in submitting his report
and paying the amount due by him, and the Finance Director shall allow the
said deduction of 2% of the amount of the tax to the person paying the
same for remitting the tax in the manner herein provided and for paying
the amount due to be paid by him; provided, however that the 2% allowance
shall not be granted nor shall any deduction be permitted where the tax
is delinquent at the time of payment or where there is a manifest failure
to maintain proper records or make proper prescribed reports.
Section 14: ACTIONS TO COLLECT: Any tax required to be paid by any
occupant or guest under the provisions of this ordinance shall be deemed
a debt owed by the occupant or guest to the Town. Any such tax collected
by an operator which has not been paid to the Town shall be deemed a debt
owed by the operator to the Town. Any person owing money to the Town under
the provisions of this ordinance shall be liable to an action brought in
the name of the Town of Wrightsville Beach for the recovery of such amount.
Section 15: VIOLATIONS: PENALTIES: Any person, firm or corporation
who shall violate or fail to comply— w th any of the provisions of this
ordinance shall be punished by a fine of not more than $500.00, or be im-
prisoned in the County Jail for not more than sixty (60) days, or both,
in the discretion of the Court.
violation. Each day such violation shall exist shall constitute a separate
10
Any operator or other person who fails or refuses to register
• as required herein or to furnish any return required to be made, or who
fails or refuses to furnish a supplemental return or other data required by
the Finance Director, or who renders a false or fraudulent return or claim,
shall be guilty of a violation of this ordinance and shall be punishable
as aforesaid. Any person required to make, render, sign or verify any report
or claim who makes any false or fraudulent report or claim with intent to
defeat or evade the determination of any amount due required by this ordinance
to be made, shall be guilty of a violation of this ordinance and shall be
punishable as aforesaid.
Section 16: SEVERABILITY: If any section, subsection, sentence,
clause or phrase of t is ordinance is for any reason held to be invalid or
unconstitutional by any court of competent jurisdiction, such decision shall
not affect the validity of the remaining portions of this ordinance. The
Town hereby declares that it would have passed this ordinance and each
section, subsection, sentence, clause and phrase hereof, irrespective of
the fact that any one or more sections, subsections, sentences, clauses
or phrases hereof be declared invalid or unconstitutional.
Section 17: TAXES CONSTITUTE SPECIAL FUND: The total receipts from
the tax ere y impose and levied-shalle ept and maintained in a separate
fund and shall in no event be transferred to the General Fund, and that the
said fund shall be used for the restoration, renourishment, maintenance, and
protection of the beach, dune and berm system and such other related costs
associated with the protection of public or private property from the effects
of wind, erosion, storm, or hurricane damage.
Section 18: CONFLICTING ORDINANCES: That all ordinances or parts of
ordinances in conflict herewith, b—e--an-U-We same are, hereby repealed.
LEGISLITIuF PEFER.FIICFS
Part 2. Capital Reserve Funds.
§ 1.59-18. Capital reserve funds. --Any local
ic
authority' may establish and maintain a capital lreserve(�fund for any purvernment or poses
Cor which it may issue bonds. A capital reserve fund shall be established by
resolution or ordinance of the governing board which shall state (i) the
purposes for which the fund is created, (ii) the approximate periods of time
during which the moneys are to be accumulated for each purpose, (iii) the
approximate amounts to he accumulated for each purpose, and (iv) the sources
from which moneys for each purpose will be derived. (1943, c. 593, ss. 3, 5. 1957,
r. 863. s. 1: 1967, c. 1189: 1971, c. 780. s. 1.)
§ 159-19. Amendments. — The resolution or ordinance may be amended
from time to time in the same manner in which it was adopted. Amendments
may. among other provisions, authorize the use of moneys accumulated or to
be accumulated in the fund for capital outlay purposes not originally stated.
(19.1:3. C. 593. s. 7; 196'7, c. 1189; 1971. c. 790. s. 1; 197:1, c. 474, s. 14.)
• § 159-20. Funding capital reserve funds. — Capital reserve funds may be
funded by appropriations from any other fund consistent with the limitations
imposed in G.S. 1.59-13(b). When moneys or investment securities, the use of
which is restricted by law, come into a capital reserve fund, the identity of such
moneys or investment securities shall he maintained by appropriate accounting
entries. (1943, c. 593, s. 4; 1945, c. 464, s. 2; 1957, C. 863, s. 1; 1967, c. 1189: 1971, c.
780, s. 1; 1973, c. 474, s. 15.)
§ 160A-238. Authority to make assessments for beach erosion control
and flood and hurricane protection works. -- A city may make special
assessments, according to the procedures of this Article, against benefited
property within the city for all or part of the costs of acquiring, constructing,
reconstructing, extending, or otherwise building or improving beach erosion
control or flood and hurricane protection works. Assessments for these projects
may be made on the basis of:
(1) The frontage abutting on the project, at an equal rate per foot of frontage; or
(2) The frontage abutting on a beach or shoreline protected or benefited by
the project, at an equal rate per foot of frontage; or
(3) The area of land benefited by the project, at an equal rate per unit of
area; or
(4) The valuation of land benefited by the project, -being the value of the
land without improvements as shown on the tax records of the county,
at an equal rate per dollar of valuation; or
(5) A combination of two or more of these bases.
Whenever the basis selected for assessment is either area or valuation, the
council shall provide for the laying out of one or more benefit zones according
to the distance from the shoreline, the distance from the project, the elevation
of the land, or other relevant factors. If more than one benefit zone is
• established, the council shall establish differing rates of assessment to apply
uniformly throughou t each benefit zone. (1973, c. 82LI, s. 7.)
160A-491. Powers in connection with beach erosion. —[All cities shall
• have the power[ to levy taxes and appropriate tax or nontax funds for the
acquisition, construction, reconstruction, extension, maintenance,
improvement, or enlargement of groins, jetties, dikes, moles, walls, sand
dunes, vegetation, or other types of works or improvements which are designed
for the control of beach erosion or for protection from hurricane floods and for
the preservation or restoration of facilities or natural features which afford
protection to the beaches or other land areas of the municipalities or to the life
and property thereon. (1971, c. 896, s. 5; c. 1159, s. 2.)
AHTICI.F. !).
Taxation.
§ 160A-206. General power to impose taxes. —A city shall have power to
impose taxes only as specifically authorized by act of the General Assembly.
Except when the statute authorizing a tax provides for penalties and interest,
the power to impose a tax shall include the power to impose reasonable
penalties for failure to declare tax liability, if required, or to impose penalties
or interest for failure to pay taxes lawfully due within the time prescribed by
law or ordinance. The power to impose a tax shall also include the power to
provide for its administration in a manner not inconsistent with the statute
authorizing the tax. (1971, c. 698, s. 1.)
A wnctz 23.
• Municipal Service districts.
§ 160A-05. Title; effective date. — This Article may be cited as "The
Municipal Service District Act of 1973," and is enacted pursuant to Article V,
Sec. 2(4) of the Constitution of North Carolina, effective July 1, 1973. (1973, c.
655, s. 1.)
§ 160A-536. Purposes for which districts may be established. — The city
council of any city may define any number of service districts in order to
finance, provide, or maintain for the districts one or more of the following
services, facilities, or functions in addition to or to a greater extent than those
financed, provided or maintained for the entire city:
QJ Beach erosion control and flood and hurricane protection works;
(2) Downtown revitalization projects;
(3) Drainage projects; and
(4) Off-street parking facilities.
As used in this section "downtown revitalization projects" include by way of
illustration but not limitation improvements to water mains, sanitary sewer
mains, storm sewer mains, electric power distribution lines, gas mains, street
lighting, streets and sidewalks, including rights-of-wa,y and casements therefor,
the construction of pedestrian malls, bicycle paths, overhead pedestrian walk-
ways, sidewalk canopies, and parking facilities loth on -street and off-street,
and other improvements intended to relieve traffic congestion in the central
city, improve pedestrian and vehicular access thereto, reduce the incidence of
crime therein, and generally to further the public health, safety, welfare, and
convenience by promoting the economic health of the central city or downtown
area. Exercise of the authority granted by this Article to undertake downtown
revitalization projects financed by a municipal service district shall not
prejudice the city's authority to undertake urban renewal projects in the same
area. (1973, c. 655, s. 1.)
• § 160A-637. Definition of service districts. — (a) Standards. — The city
council of any city %,av by resolution define a service district upon finding that
a proposed district is In need of one or more of the services, facilities, or
functions listed in G.S. 160A-536 to a demonstrably greater extent than the
remainder of the city.
§ 160A-539. Consolidation of service districts. — (a) The city council may
by resolution consolidate two or more service districts upon finding that:
(1) The districts are contiguous or are in a continuous boundary; and
• (2) The services provided in each of the districts are substantially the.
same; or
(3) If the services provided are lower for one of the districts, there is a need
to increase those services for that district to the level of that enjoyed
by the other districts.
(b) Report. — Before the public hearing required by subsection (c), the city
council shall cause to be prepared a report containing:
(1) A map of the districts to be consolidated;
(2) A statement showing the proposed consolidation meets the standards
of subsection (a); and
(3) If necessary, a plan for increasing the services for one or more of the
districts so that they are substantially the same throughout the
consolidated district.
The report shall be available in the office of the city clerk for at least two
weeks before the public hearing
(c) Hearing and Notice. —The city council shall hold a public hearing before
adopting any resolution consollilating service districts. Notice of the hearing
shall state the date, hour, and place of the hearing and its subject, and shall
include a statement that the report required by subsection (b) is available for
inspection in the office of the city clerk. The notice shall be published at least
once not less than one week before the date of the hearing. In addition, the
notice shall be mailed at least four weeks before the hearing to the owners as
shown by the county tax records as of the preceding January 1 of all property
located within the consolidated district. The person designated by the council to
mail the notice shall certify to the council that the mailing has been completed,
and his certificate shall be conclusive in the absence of fraud.
(d) Effective Date. — The consolidation of service districts shall take effect
at the beginning of a fiscal year commencing after passage of the resolution of
consolidation, as determined by the council. (1973, c. 655, s. 1.)
• 4 160A-640. Required provision or maintenance of services. — (a) New
District. — When a city defines a new service district, it shall provide,
maintain, or let contracts for the services for which the residents of the district
are being taxed within a reasonable time, not to exceed one year, after the
effective date of the definition of the district.
(h) Extended District. — When a city annexes territory for a service district,
it shall provide, maintain, or let contracts for the services provided or
maintained throughout the district to the residents of the area annexed to the
district within a reasonable time, not to exceed one year, after the effective
date of the annexation.
(c) Consolidated District. — When a city consolidates two or more service
districts, one of which has had provided or maintained a lower level of services,
it shall increase the services within that district (or let contracts therefor) to a
level comparable to those provided or maintained elsewhere in the consolidated
district within a reasonable time, not to exceed one year, after the effective
date of the consolidation. (1973, c. 655, s. 1.)
§ 160A-541. Abolition of service districts. — Upon finding that there is no
longer a need for a particular service district, the city council may by
resolution abolish that district. The council shall hold a public hearing before
adopting a resolution abolishing a district. Notice of the hearing shall state the
date, hour and place of the hearing, and its subject, and shall be published at
least once not less than one week before the date of the hearing. The abolition
of any service district shall take effect at the end of a fiscal year following
passage of the resolution, as determined by the council. (1973, c. 655, s. 1.)
§ 160A-34t Taxes aatborised; rate limitation. — A city may levy
Property taxes within defined service districts in addition to those levied
• throughout the city, in order to finance, provide or maintain for the district
services provided therein in addition to or to a greater extent than those
financed, provided or maintained for the entire city. In addition, a city may
allocate to a service district any other revenues whose use is not otherwise
restricted by law.
(b) Report. —Before the public hearing required by subsection (c), the city
council shall cause to be prepared a report containing:
• ( A map of the proposed district, showing its proposed boundaries;
(y A statement showing that the proposed district meets the standards
set out in subsection (a); and
(3) A lan_for providing in the district one or more of the services listed in
G.S. 16OA-536.
The report shall be available for public inspection in the offic^ of the city
clerk for at least four weeks before the date of the public hearing.
(c) Hearing and Notice. — The city council shall hold a public hearing before
adopting any resolution defining a new servic^ district under this section.
Notice of the hearing shall state the date, hour, and place of the hearing and its
subject, and shall include a map of the proposed district and a statement that
the report required by subsection (h) is available for public inspection in the
office of the city clerk. The notice shall be published at least once not less than
one week before the date of the hearing. In additoln, it shall be mailed by
first-class mail at least four weeks before the date of the hearing to the owners
as shown by the county tax records as of the preceding January 1 (and at the
address shown thereon) of all property located within the proposed district.
The person designated by the council to mail the notice shall certify to the
council that the mailing has been completed and his certificate is conclusive in
the absence of fraud.
(d) Effective Date. — The resolution defining a service district shall take
effect at the beginning of a fiscal year commencing after its passage, as
determined by the city council. (1973, c. 655, s. 1.)
§ 160A-638. Extension of service districts. — (a) Standards. — The city
council may by resolution annex territory to any service district upon finding
that:
(1) The area to be annexed is contiguous to the district, with at least one
eighth of the area's aggregate external boundary coincident with the
existing boundary of the district;
• (2) That the area to be annexed requires the services of the district.
(h) Annexation by Petition. -- The city council may also by resolution
extend by annexation the boundaries of any service district when one hundred
percent (100%) of the real property owners of the area to be annexed have
petitioned the council for annexation to the service district.
(c) Report. — Before the public hearing required by subsection (d), the
council shall cause to be prepared a report containing:
(1) A map of the service district and the adjacent territory, showing the
present and proposed boundaries of the district;
(2) A statement showing that the area to be annexed meets the standards
and requirements of subsections (a) or (b); and
(3) A plan for extending services to the area to be annexed.
The report shall be available fur public inspection in the office of the city
clerk for at least two weeks before the date of the public hearing.
(d) Hearing and Notice. — The council shall hold a public hearing before
adopting any resolution extending the boundaries of a service district. Notice
of the hearing shall state the date, hour and place of the hearing and its
subject, and shall include a statement that the report required by subsection (c)
is available for inspection in the office of the city clerk. The notice shall be
published at least once not less than one week before the date of the hearing. In
addition, the notice shall be mailed at least four weeks before the date of the
hearing to the owners as shown by the county tax records as of the preceding
January 1 of all property located within the area to be annexed. The person
designated by the council to mail the notice shall certify to the council that the
mailing has been completed, and his certificate shall be conclusive in the
absence of fraud.
(e) Effective Date. - The resolution extending the boundaries of the district
shall take effect at the beginning of a fiscal year commencing after its passage,
as determined by the council. (1973, c. 655, s. 1.)
• Property subject to tax
ation in 3 annexed to an existingdistrict is thasubject to taxation b
newly established district or in an area
Preceding January 1, J '
ProPert taxes ma Y the city as of the
y not be levied within any district established pursuant to
this Artie a in excess of a rate on each one hundred dollar (glpp �l
Property subject to taxation which, when added to the rate levied city wide fo
Purposes sub" value of
Jett to the rate limitation, would exceed the rate limitation
established in G,S,.160A_ r
limitation is submitted to and that potion of the rate in excess of this
residing within the district.-Anypproved referendum held of the
shall be held and conducted as y a ma orit - qualified voters
Article does not impair the authoritypursuant to this paragraph
provided in G.S. 160A-2U9.
assessments pursuant to Article 10 of this Chapter for works authorized h
G'S• 16OA-491, and may be used in addition to that authority.,, , s. 1.)
. )
11973, c. F55, s. 1. j
•
0
•
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ESTIMATING ASSUMPTIONS
In order to make a useful estimate of the possible levy or
assessment that would be required under each of the methods previously
discussed, some estimates must be made of erosion rates and the costs
of renourishment. Due to the rapid changes in costs and the unpredictable
erosion rates, particularly in the southern part of the Town, the
estimating assumptions are useful mainly to illustrate the possibilities under
each financing mechanism. However, the following rules of thumb have been
found to be accurate enough for planning purposes.
LOSS OF 1 CUBIC YARD OF SAND PER FOOT OF SHORELINE RECESSION
COST OF RENOURISHMENT - $1.75 PER CUBIC YARD
ANNUAL INFLATION RATE = 10%
70% FEDERAL SHARE, 20% STATE SHARE, 10% LOCAL SHARE
Based on these assumptions and erosion rates in the area, the
estimated cost of rebuilding the dune and berm to hurricane protection
levels 5 years from now would approximate $1,000,000. Thus the 10% local
share would be $100,000.
JOHN J HOOTON ANO ASSOCIATES
WILMINGTON, NC
K�
•
DUNE MAINTENANCE MANUAL
for the
TOWN OF TOPSAIL BEACH
Most research on dune creation and stabilization has focused on the
critical areas extending 500-600 feet back from the high tide mark with
elevations of 4-6 feet above mean sea level. The only plants that appear
to be making substantial contribution in trapping and binding sand are
perennial grasses; although some annuals such as sea rocket, Cakile
edentula, and beach pea are temporarily effective. The frequent exposure
to salt spray, which results from generally low elevation and absence of
large dunes, appears to be a major factor discouraging the woody plants,
such as yaupon,-myrtle, silverling, live oak, and red cedar.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
•
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3.1 AVAILABLE SPECIES
At present there are four grasses growing on North Carolina's Outer
Banks which show real promise in this critical zone. These are American
Beachgrass, Ammophila Breviligulata, Sea Oats, Uniola paniculata, Running
Beachgrass, Panicum�amarum, and Saltmeadow.Cordgrass, Spartina patens.
Of these four American Beachgrass is the only one with ample planting
stock available and which has been planted extensively on the foredunes.
Experience to date indicates it is an excellent grass for this purpose.
It is easily propagated in the nursery, can be transplanted with almost
100% survival, grows rapidly following transplanting and is capable of
trapping and penetrating large quantities of sand. Since its indigenous
range is north of the Virginia Capes, it is not as tolerant of hot dry
weather as Sea Oats and Panicum amarum. However, it is very tolerant of
salt spray and will withstand occasional flooding by salt water during
cooler temperatures; but during hotter seasons (summer), it will readily
succumb to high tides. No unusual insect or diseases have been observed
on this species. Under favorable conditions, beachgrass spreads rapidly
through the production of rhizomes and sporadic reproduction from seeds.
The Sea Oat is widely distributed from Mexico to the Virginia Capes,
and, on North Carolina's coast, is the principal vegetative species of
unplanted dunes near the sea. It is an excellent sand catcher, but,
unfortunately natural stands are frequently sparse, resulting in rapid
accumulation of sand by individual plants and the growth of rough,
hummocky dunes. However, where good stands occur, there is little
difference between dunes formed with Sea Oats or those formed with
beachgrass. Where these two grasses occur together, the Sea Oat will
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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is
normally occupy the "front line" nearest the surf, probably due to its
higher tolerance for salt spray. Sea Oat has not been planted extensively
for two reasons: 1) the absence of supplies of planting stock, and
2) the poor survival of plants following transplanting. While it is a
desirable species for stabilization extensive use will probably have to
await development of better propagation procedures. Under favorable
conditions, the Sea Oat will produce heavy seed crops mostly in late spring.
Since most plants are not firmly established until the end of the second
seapon, percent survival of original seedlings is extremely low.
Running Beachgrass is distributed naturally along the Outer Banks
and appears to be increasing in some areas since livestock have been
excluded. It is a good dune builder, having an extensive rhizome system
and stiff stems and leaves; however, it does not appear to be as tolerant
of salt spray as American Beachgrass and Sea Oats. Although it can be
multiplied easily under nursery conditions, it is a slow starter when
transplanted. While this species is promising, more knowledge of planting
methods is necessary before it could be recommended for extensive use.
Saltmeadow cordgrass probably represents the largest acreage of any
plant on the Banks and is the principal occupant of grass on the flat and
low dunes behind the foredunes. It is tolerant to salt water and high
water tables and is well adapted to low living areas. However, it will
tolerate only a slow sand buildings and is not drought tolerant. Thus,
it should not be planted on dunes of any appreciable height or where
sand movement is rapid.
3.2 TRAFFIC AREAS
None of the above species is suitable for sites receiving heavy
JOHN J HOOTON AND ASSOCIATES
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traffic - vehicular or pedestrian. Around these types of areas (parking
lots, walkways) a turf type grass is recommended. Two species are suited
for this type of area - Bermuda grass, Cynodon dactylon, and knotgrass,
Paspalum vaginatum. The Bermuda grass is more favorably recommended
because of availability and previously successful plantings (it was used to
stabilize Wright Memorial). Test plantings indicate that turf strain 419
is especially suitable to high traffic areas. The bermudas will tolerate
a considerable amount of salt as spray or in the soil and moderate sand
buildings. At least as much nitrogen, if not more, is required to maintain
them in a healthy condition. They should be sprigged in early spring in
order to insure establishment before excessive drying of the sand occurs;
where irrigation is available planting can be done satisfactorily up to
early summer.
3.3 _ AMERICAN BEACHGRASS
Because of its availability, rapid growth characteristics, and
excellent sand trapping capacity, American Beachgrass is the recommended
primary species. However, its widespread use in monospecies plantings has
resulted in the appearance of at least one disease, Marasmius blight, and
one insect pest, Eriococcus carolinae. To'reduce the danger of plant
destruction, it is highly recommended that diversity in the plant mixtures
be established by interspersing Sea Oats and Running Beachgrass with the
American Beachgrass. In view of the danger and environmental regulations
restricting the use of insecticides, development of diverse stands of dune
grass is the most effective method of protection.
3.3.1 PLANTING
Dates - American Beachgrass has a fairly wide tolerance to planting
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dates and it appears that it could be planted at any time between October
and May. However, where full growth is desired November and March
represent the limits with earlier dates preferred.
Number of stems - The number of stems (culms) per planting hill will
depend upon the objective of the planting for that particular area, the
nature of the site and the rate of growth expected. Single stem plants
may be justified in plantings on unexposed areas where little blowing sand
is likely to be available but in more exposed locations where the object is
to trap blowing sand much larger plants would be recommended. Generally,
however, for first year plantings where rapid growth is desired on exposed,
or protected areas, 3 to 5 stems per planting hill is recommended.
Topping - There is no indication that topping or pruning results in
any significant advantage in either regrowth or survival. However, if
machine planting is to be used some pruning may make it easier to pass the
stock through the machine. On the other hand, in critical areas where
rapid sand accumulation is desired, unpruned tops may trap significant
amounts of sand before the spring new growth emerges.
Densities - On very critical areas plants should be spaced on 18 X 18
inch plots (2.25 square feet). This results in approximately 19,360
plants per acre. However, in less critical areas if there is adequate
fertilization and timely planting spacing may be reduced to 24 X 24 inch
plots (4 square feet) and provide vigorous growth and cover.
Depth - The base of the plant should be at least 6 to 8 inches below
the surface. The sand should be firmed up around the base by tramping
with the foot (if hand planting) to avoid excessive drying out to anchor
the plant against the wind.
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Clay dipping - Dipping the plant roots in a clay slurry prior to
shipping has been proven to be an effective and inexpensive method of
protecting plants from dessication under dry conditions. While not
necessary under favorable conditions, it can mean the difference between
success and failure and is a precaution that should be taken in all orders.
Thinning - Experiments with thinning of American Beachgrass stands
show no appreciable effect on stand growth and development.
3.3.2 FERTILIZATION
Research indicates that American Beachgrass responds most favorably
to applications of nitrogen with little or no response to phosphorus or
potash if the soil contains even moderate amounts of these elements. It
appears that a fertilizer program consisting of 100-150 lbs. of nitrogen
and 30-50 lbs. of phosphorus per acre per year will develop "full cover"
(approximately the maximum growth for this species in the planted area)
by the end of the third growing season.
Time and Rate of Application - Best results will be obtained if a
30-10-0 mixture is applied in four separate applications during the months
of April, June, August, and September. The September treatment appears
to be the most important of the applications from the standpoint of rhizome
production the following spring. Applications of approximately 33 lbs.
are recommended for the first three periods and 50 lbs/acre for the
September period.
Maintenance Fertilization - Attempts to push past the "full cover"
growth stage may have detrimental effects and a program of decreased
fertilization should be followed after maximum growth is achieved. Under
a fairly complete canopy recycling of nutrients would be considerable
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and there is evidence that fertilization can be discontinued entirely for
a year with no serious effects. While this is not advisable it is
recommended that for the third year only the April treatment be applied.
For each year thereafter, applications may be adjusted up or down as
growth warrants.
3.3.3 SUMMARY
Recommended Species: American Beachgrass with Sea Oats and Running
Beachgrass interspersed to assure diversity and reduce incidence of pest
damage.
Planting Dates: November to April with months November, December,
January, and February recommended.
Fertilization:
First Year - Heavy nitrogen applications with mixture of 30-10-0 recommended
in four equal applications of approximately 200 lbs. per acre per year between
April 1-15, May 1-153, July 1-15, and September 1-15.
Second Year - Same applications as first year. If especially good growth
is achieved only two applications between April 1-15 and September 1-15.
Third Year and thereafter - April 1-15 treatment and adjust up or down as
growth warrants.
Planting: 3 to 5 stems per planting hill, 6 to 8 inches deep
covered and firmed to prevent dessication or wind blown.
Spacing: 18 X 18 inches (2.25 square feet) in critical areas.
24 X 24 inches (4 square feet) in non -critical areas.
Thinning and Pruning: Unnecessary
Clay Dipping: Required for all orders.
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MAINTENANCE CALENDAR
DULY - AUGUST
Survey to locate areas needing replanting or additional fertilization.
Check condition of signs and walkways and sand fences.
SEPTEMBER 1-15
Refertilization with 30-10-0 pelletized at 200 lbs. per acre
NOVENBER
Order plants.
JANUARY — MARCH
Replant and fertilize bare areas at 18 X 18 densities for critical areas
and 24 X 24 for stable areas.
APRIL - MAY
Make repairs to walkways, ramps, and sand fences.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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COST AND SOURCES OF MATERIALS
AMERICAN BEACHGRASS
Church's Green House and Nursery
Old Shore Road, Erma R.D. #1
Cape May, New Jersey 08204
For Hybrid Cape Variety Beachgrass
$0.12 per plant to 1,000 plants
70 per 1,000 1,000 - 50,000 plants
65 per 1,000 50,000 and over
A plant consisting of three culms (stems), tied 100 plants per bundle,
with tops cut 16" - 18". Two to three weeks notice required for delivery.
Mason -Lake Soil Conservation District
102 East Fifth Street
Scottville, Michigan 49454
$25.00 per 1,000 plants (estimated delivery charges of $20.00/1,000)
No delivery until spring with delivery of 10,000 plants per week.
Van Pines, Inc.
West Olive, Michigan 49460
For Dunegrass Amophilia arenaria
8" - 18" stolens $30.00/500 $50.00/1,000
D.M. Bryan
Garner, North Carolina 772-4989
$30.00/1,000 plants plus delivery charges. For orders of 50,000 or more
plants will deliver for net price of $25-30/1,000.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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FERTILIZER
The only local source for mixture of 30-10-0 fertilizer in Wilmington
is Pearsall and Company at 4022 Market Street, 762-0389. The price
quoted was $200.00 per ton with two to three days at lead time and is
available in pelletized form to reduce loss from wind. .
SAND FENCING
Allison Company, Charlotte, North Carolina 1-800-432-6052
4' slats 2" wide bound with wire with 2" centers (untreated "Canadian Cedar")
$70.00/100f delivered to Wilmington area 6' "T" posts $2.75 each
(recommended for easy installation)
Recommend 10' - 12' spacing between posts - estimated labor 50 - 751/foot
Contact - Vern Mauldwin
SIGNS
Art Sign Company - Wilmington - 762-6078 - Contact: Bob Brown
#04 grade commercial aluminum signs with factory baked finish; 24" X 36"
with one color on white approximately $15.00 each.
SIGN POSTS
4 X 4 - 12 osmose treated pine
Godwin Lumber Company - Wilmington
$6.70 each
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REFERENCES
A Land Use Plan for the Town of Topsail Beach, NC, May 21, 1976.
Regulation 15 NCAC 7H.0304, "AEC's Within Ocean Hazard Areas,"
as amended.
Flood Insurance Rate Map - Town of Topsail Beach, Dept. of HUD,
Federal Insurance Administration.
Town of Topsail Beach Tax Rolls.
Inlet Hazard Areas - The Final Report and Recommendations to the
Coastal Resources Commission, Priddy, L. J., and Carraway, R.,
September 1978.
N.C. Department of Natural and Economic Resources--N.C. Water Plan
--Progress Report, Chapter 10, Coastal Erosion Draft,
Raleigh, N.C., 1974.
A Survey of North Carolina Beach Erosion by Air Photo Methods -
1973, Wahls, W.E., NCSU Center for Marine and Coastal Studies,
Report No. 73-1, May 1973.
JOHN J HOOTON AND ASSOCIATES
WILMINGTON, NC
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