NC S363

Exempts employees of seasonal amusement or recreational establishments from overtime pay requirements and record-keeping requirements under the North Carolina Wage and Hour Act.

Removes the provision allowing seasonal amusement or recreational establishment employees to earn overtime at 45 hours per week instead of 40 hours per week.

Authorizes cities and counties to use private party funding to pay for critical infrastructure projects and repay those funds through special assessments on benefited property.

Allows private parties to provide initial funding for infrastructure projects, with local governments reimbursing them from assessment revenues collected, subject to a cap on reimbursement not exceeding actual assessment revenues minus administrative costs.

Establishes petition and public hearing procedures for imposing special assessments, requiring approval from a majority of property owners representing at least 66% of assessed property values, with assessments payable in annual installments over up to 25 years.