Smith v. CITY OF ROCKINGHAM

The judgment entered in this cause was a final judgment, entered in equity, and should have been granted only by the judge at the final trial of the action. Hamilton v. Icard, 112 N.C. 589, 17 S.E. 519.

G.S. 160-90 provides: “Power to Adjust Assessment: — The governing body may correct, cancel or remit any assessment for a local improvement, and may remit, cancel or adjust the interest or penalties on any such assessment. The governing body has the power, when in its judgment there is any irregularity, omission, error or lack of jurisdiction in any of the proceedings relating thereto, to set…