North Carolina General Statutes Chapter 162A. Water and Sewer Systems § 162A-213. Time for collection of system development fees

(a) Land Subdivision.--For new development involving the subdivision of land, the system development fee shall be collected by a local governmental unit at the later of either of the following:

(b) Other New Development.--For all other new development, the local governmental unit shall collect the system development fee at the earlier of either of the following:

(c) If the system development fee is collected under subdivision (a)(1) of this section and the local governmental unit that charges or assesses the system development fee is different from the local governmental unit that issues the building permit, the local governmental unit issuing the building permit shall require proof of collection of the system development fee prior to issuance of the building permit.

(d) No system development fee shall be charged or assessed with respect to any new development for which a system development fee under this Article has been collected at the time of plat recordation involving the subdivision of land and the amount of capacity associated with that payment of the system development fee has not increased at the time of application for the building permit. If the amount of capacity is increased at the time of application for a building permit, then a system development fee may be charged for the difference in the amount of the increased capacity minus the system development fee previously paid under this Article.