RCW 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 and to the assessment therefor, including the action of the council upon the assessment roll and the confirmation thereof shall be conclusive in all things upon all parties. They cannot in any manner be contested or questioned in any proceeding by any person unless he or she filed written objections to the assessment roll in the manner and within the time required by the provisions of this chapter and unless he or she prosecutes his or her appeal in the manner and within the time required by the provisions of this chapter.
No proceeding of any kind shall be commenced or prosecuted for the purpose of defeating or contesting any assessment or the sale of any property to pay an assessment or any certificate of delinquency issued therefor, or the foreclosure of any lien therefor, except that injunction proceedings may be brought to prevent the sale of any real estate upon the ground (1) that the property about to be sold does not appear upon the assessment roll or, (2) that the assessment has been paid.
If federal, local, or state funds become available for a local improvement after the assessment roll has been confirmed by the city legislative authority, the funds may be used to lower the assessments on a uniform basis. Any adjustments to the assessments because of the availability of federal or state funds may be made on the next annual payment.
[ 2009 c 549 § 2077; 1985 c 397 § 9; 1965 c 7 § 35.44.190. Prior: 1911 c 98 § 23; RRS § 9375.]
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.