RCW 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 same, or any part thereof:
(1) The cost of all of the construction or improvement authorized for the district including, but not limited to, that portion of the improvement within the street intersections;
(2) The estimated cost and expense of all engineering and surveying necessary for the improvement done under the supervision of the city or town engineer;
(3) The estimated cost and expense of ascertaining the ownership of the lots or parcels of land included in the assessment district;
(4) The estimated cost and expense of advertising, mailing, and publishing all necessary notices;
(5) The estimated cost and expense of accounting, clerical labor, and of books and blanks extended or used on the part of the city or town clerk and city or town treasurer in connection with the improvement;
(6) All cost of the acquisition of rights-of-way, property, easements, or other facilities or rights, including without limitation rights to use property, facilities, or other improvements appurtenant, related to, and/or useful in connection with the local improvement, whether by eminent domain, purchase, gift, payment of connection charges, capacity charges, or other similar charges or in any other manner;
(7) The cost for legal, financial, and appraisal services and any other expenses incurred by the city, town, or public corporation for the district or in the formation thereof, or by the city, town, or public corporation in connection with such construction or improvement and in the financing thereof, including the issuance of any bonds and the cost of providing for increases in the local improvement guaranty fund, or providing for a separate reserve fund or other security for the payment of principal of and interest on such bonds.
Any of the costs set forth in this section may be excluded from the cost and expense to be assessed against the property in such local improvement district and may be paid from any other moneys available therefor if the legislative body of the city or town so designates by ordinance at any time.
[ 1995 c 382 § 1; 1987 c 242 § 4; 1985 c 397 § 4; 1971 ex.s. c 116 § 8; 1969 ex.s. c 258 § 6; 1965 c 7 § 35.44.020. Prior: 1955 c 364 § 1; 1911 c 98 § 55; RRS § 9408.]
NOTES:
Policy—1987 c 242: See note following RCW 35.43.005.
Authority supplemental—1985 c 397: See RCW 35.51.900.
Structure Revised Code of Washington
Chapter 35.44 - Local Improvements—Assessments and Reassessments.
35.44.010 - Assessment district—All property to be assessed—Basis.
35.44.020 - Assessment district—Cost items to be included.
35.44.030 - Assessment district—Zones.
35.44.040 - Assessment rate per square foot.
35.44.045 - Open canals or ditches—Safeguards—Ascertaining assessments.
35.44.047 - Other methods of computing assessments may be used.
35.44.050 - Assessment roll—Entry of assessments against property.
35.44.060 - Assessment roll—Diagram on preliminary survey not conclusive.
35.44.070 - Assessment roll—Filing—Hearing, date, by whom held.
35.44.080 - Assessment roll—Notice of hearing.
35.44.090 - Assessment roll—Notice—Mailing—Publication.
35.44.100 - Assessment roll—Hearing—Objections—Authority of council.
35.44.110 - Assessment roll—Objections—Timeliness.
35.44.120 - Assessment roll—Amendment—Procedure.
35.44.130 - City property—Assessment.
35.44.140 - County property assessment.
35.44.150 - Harbor area leaseholds—Assessment.
35.44.160 - Leases on tidelands—Assessment.
35.44.170 - Metropolitan park district property—Assessment.
35.44.180 - Notices—Mailing—Proof.
35.44.200 - Procedure on appeal—Perfecting appeal.
35.44.210 - Procedure on appeal—Notice of appeal.
35.44.220 - Procedure on appeal—Bond.
35.44.230 - Procedure on appeal—Transcript.
35.44.240 - Procedure on appeal—Notice of hearing.
35.44.250 - Procedure on appeal—Hearing by superior court.
35.44.260 - Procedure on appeal—Appellate review.
35.44.270 - Procedure on appeal—Certified copy of decision or order.
35.44.280 - Reassessments—When authorized.
35.44.290 - Reassessments—Basis—Property included.
35.44.300 - Reassessments—Irregularities not fatal.
35.44.310 - Reassessments—Amount thereof.
35.44.320 - Reassessments—Credit for prior payments.
35.44.330 - Reassessments—Payment.
35.44.340 - Reassessments—Limitation of time for.
35.44.360 - Assessments on omitted property—Authority.
35.44.370 - Assessments on omitted property—Resolution—Notice.
35.44.380 - Assessments on omitted property—Confirmation ordinance—Collection.
35.44.390 - Supplemental assessments—When authorized.
35.44.400 - Supplemental assessments—Limitation of time for.