Revised Code of Washington - RCW Title 35 Cities And Towns - Chapter 35.44 Local Improvements -- Assessments And Reassessments

  • 35.44.010 Assessment district -- All property to be assessed -- Basis
    All property included within the limits of a local improvement district or utility local improvement district shall be considered to be the property specially benefited ...
  • 35.44.015 Special benefit assessments for farm and agricultural land -- Exemption from assessments, etc
    See RCW 84.34.300 through 84.34.380 and 84.34.922. ...
  • 35.44.020 Assessment district -- Cost items to be included
    There shall be included in the cost and expense of every local improvement for assessment against the property in the district created to pay the ...
  • 35.44.030 Assessment district -- Zones
    For the purpose of ascertaining the amount to be assessed against each separate lot, tract, parcel of land or other property therein, the local improvement ...
  • 35.44.040 Assessment rate per square foot
    The rate of assessment per square foot in each subdivision of an improvement district shall be fixed on the basis that the special benefits conferred ...
  • 35.44.045 Open canals or ditches -- Safeguards -- Ascertaining assessments
    As an alternative to other methods of ascertaining assessments for local improvements, in a local improvement district established for safeguarding open canals or ditches, the ...
  • 35.44.047 Other methods of computing assessments may be used
    Notwithstanding the methods of assessment provided in RCW 35.44.030, 35.44.040 and 35.44.045, the city or town may use any other method or combination of methods ...
  • 35.44.050 Assessment roll -- Entry of assessments against property
    The total assessment thus ascertained against each separate lot, tract, parcel of land, or other property in the district shall be entered upon the assessment ...
  • 35.44.060 Assessment roll -- Diagram on preliminary survey not conclusive
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  • 35.44.070 Assessment roll -- Filing -- Hearing, date, by whom held
    The assessment roll for local improvements when prepared as provided by law shall be filed with the city or town clerk. The council or other ...
  • 35.44.080 Assessment roll -- Notice of hearing
    The notice of hearing upon the assessment roll shall specify the time and place of hearing and shall notify all persons who may desire to ...
  • 35.44.090 Assessment roll -- Notice -- Mailing -- Publication
    At least fifteen days before the date fixed for hearing, notice thereof shall be mailed to the owner or reputed owner of the property whose ...
  • 35.44.100 Assessment roll -- Hearing -- Objections -- Authority of council
    At the time fixed for hearing objections to the confirmation of the assessment roll, and at the times to which the hearing may be adjourned, ...
  • 35.44.110 Assessment roll -- Objections -- Timeliness
    All objections to the confirmation of the assessment roll shall state clearly the grounds of objections. Objections not made within the time and in the ...
  • 35.44.120 Assessment roll -- Amendment -- Procedure
    If an assessment roll is amended so as to raise any assessment appearing thereon or to include omitted property, a new time and place for ...
  • 35.44.130 City property -- Assessment
    Every city and town shall include in its annual tax levy an amount sufficient to pay all unpaid assessments with all interest, penalties, and charges ...
  • 35.44.140 County property assessment
    All lands held or owned by any county in fee simple, in trust, or otherwise within the limits of a local improvement district or utility ...
  • 35.44.150 Harbor area leaseholds -- Assessment
    All leasehold rights and interests of private individuals, firms or corporations in or to harbor areas located within the limits of a city or town ...
  • 35.44.160 Leases on tidelands -- Assessment
    All leases of tidelands owned in fee by the state are declared to be real property for the purpose of assessment for the payment of ...
  • 35.44.170 Metropolitan park district property -- Assessment
    All lands held by a metropolitan park district in fee simple, in trust, or otherwise within the limits of a local improvement district in a ...
  • 35.44.180 Notices -- Mailing -- Proof
    The mailing of any notice required in connection with municipal local improvements shall be conclusively proved by the written certificate of the officer, board, or ...
  • 35.44.190 Proceedings conclusive -- Exceptions -- Adjustments to assessments if other funds become available
    Whenever any assessment roll for local improvements has been confirmed by the council, the regularity, validity, and correctness of the proceedings relating to the improvement ...
  • 35.44.200 Procedure on appeal -- Perfecting appeal
    The decision of the council or other legislative body, upon any objections made in the manner and within the time herein prescribed, shall be final ...
  • 35.44.210 Procedure on appeal -- Notice of appeal
    The notice of appeal must be filed within ten days after the ordinance confirming the assessment roll becomes effective and shall describe the property and ...
  • 35.44.220 Procedure on appeal -- Bond
    At the time of filing the notice of appeal with the clerk of the superior court, the appellant shall execute and file with him a ...
  • 35.44.230 Procedure on appeal -- Transcript
    Within ten days from the filing of the notice of appeal, the appellant shall file with the clerk of the superior court a transcript consisting ...
  • 35.44.240 Procedure on appeal -- Notice of hearing
    Within three days after the filing of the transcript with the clerk of the superior court, the appellant shall give notice to the head of ...
  • 35.44.250 Procedure on appeal -- Hearing by superior court
    At the time fixed for hearing in the notice thereof or at such further time as may be fixed by the court, the superior court ...
  • 35.44.260 Procedure on appeal -- Appellate review
    Appellate review of the judgment of the superior court may be obtained as in other cases if sought within fifteen days after the date of ...
  • 35.44.270 Procedure on appeal -- Certified copy of decision or order
    A certified copy of the decision of the superior court pertaining to assessments for local improvements shall be filed with the officer having custody of ...
  • 35.44.280 Reassessments -- When authorized
    In all cases of special assessments for local improvements wherein the assessments are not valid in whole or in part for want of form, or ...
  • 35.44.290 Reassessments -- Basis -- Property included
    Every reassessment shall be made upon the property which has been or will be specially benefited by the local improvement and may be made upon ...
  • 35.44.300 Reassessments -- Irregularities not fatal
    The fact that the contract has been let or that the improvement has been made and completed in whole or in part shall not prevent ...
  • 35.44.310 Reassessments -- Amount thereof
    The reassessment shall be for an amount which shall not exceed the actual cost and expense of the improvement, together with the accrued interest thereon, ...
  • 35.44.320 Reassessments -- Credit for prior payments
    In case of reassessment, all sums paid on the former attempted assessments shall be credited to the property on account of which they were paid.[1965 ...
  • 35.44.330 Reassessments -- Payment
    In case of reassessment after the certification of the assessment roll to the city or town treasurer for collection, the same length of time for ...
  • 35.44.340 Reassessments -- Limitation of time for
    No city or town shall have jurisdiction to proceed with any reassessment unless the ordinance ordering it is passed by the city or town council ...
  • 35.44.350 Reassessments, assessments on omitted property, supplemental assessments -- Provisions governing
    All of the provisions of law relating to the filing of assessment rolls, time and place for hearing thereon, notice of hearing, the hearing upon ...
  • 35.44.360 Assessments on omitted property -- Authority
    If by reason of mistake, inadvertence, or for any cause, property in a local improvement district or utility local improvement district which except for its ...
  • 35.44.370 Assessments on omitted property -- Resolution -- Notice
    In case of assessments on omitted property the city or town council shall pass a resolution: (1) Setting forth that the property therein described was ...
  • 35.44.380 Assessments on omitted property -- Confirmation ordinance -- Collection
    At the conclusion of the hearing or any adjournment thereof upon proposed assessments on omitted property the council shall consider the matter as though the ...
  • 35.44.390 Supplemental assessments -- When authorized
    If by reason of any mistake, inadvertence, or other cause, the amount assessed was not equal to the cost and expense of a local improvement ...
  • 35.44.400 Supplemental assessments -- Limitation of time for
    No city or town shall have jurisdiction to proceed with any supplemental assessment unless the ordinance ordering it is passed by the city or town ...
  • 35.44.410 Segregation of assessments
    Whenever any land against which there has been levied any special assessment by any city or town shall have been sold in part or subdivided, ...
  • 35.44.420 Property donations -- Credit against assessments
    A city legislative authority may give credit for all or any portion of any property donation against an assessment, charge, or other required financial contribution ...

Last modified: April 7, 2009