NC S115

Authorizes the towns of Bolton, Fairmont, Pembroke, Proctorville, Rowland, and St. Pauls to bill and collect sewer service fees as property taxes.

Allows these municipalities to adopt ordinances making sewer fees payable in the same manner as property taxes with the same payment methods and deadlines.

Permits delinquent sewer fees to be collected using the same enforcement mechanisms as delinquent real property taxes.

Makes unpaid sewer fees a lien on the real property if the ordinance specifies that delinquent fees can be collected as delinquent real property taxes.

Effective upon becoming law in 2017.