The Town of Wake Forest, like all North Carolina local governments, has the authority to levy special assessments for certain improvements (i.e. - street improvements, sidewalks and nuisance abatements).
A payment plan is typically established with the special assessments. In the event a property with a special assessment is sold, these assessments are generally paid at closing. Special assessments are liens that are attached to the property, not the property owner.
Currently, there are no Town of Wake Forest special assessments.