RCW 35.49.010
Collection by city treasurer—Notices.
All assessments for local improvements in local improvement districts shall be collected by the city treasurer and shall be kept in a separate fund to be known as "local improvement fund, district No. . . . ." and shall be used for no other purpose than the redemption of warrants drawn upon and bonds issued against the fund to provide payment for the cost and expense of the improvement.
All assessments for local improvements in a utility local improvement district shall be collected by the city treasurer, shall be paid into the appropriate revenue bond fund, and shall be used for no other purpose than the redemption of revenue bonds issued to provide funds for the cost and expense of the improvement.
As soon as the assessment roll has been placed in the hands of the city or town treasurer for collection, he or she shall publish a notice in the official newspaper of the city or town once a week for two consecutive weeks, that the roll is in his or her hands for collection and that all or any portion of the assessment may be paid within thirty days from the date of the first publication of the notice without penalty, interest or costs.
Within fifteen days of the first newspaper publication, the city or town treasurer shall notify each owner or reputed owner whose name appears on the assessment roll, at the address shown on the tax rolls of the county treasurer for each item of property described on the list, of the nature of the assessment, of the amount of his or her real property subject to such assessment, of the total amount of assessment due, and of the time during which such assessment may be paid without penalty, interest, or costs.
[ 2009 c 549 § 2085; 1972 ex.s. c 137 § 1; 1969 ex.s. c 258 § 13; 1967 c 52 § 13; 1965 c 7 § 35.49.010. Prior: (i) 1911 c 98 § 28; RRS § 9380. (ii) 1911 c 98 § 50, part; RRS § 9403, part.]
NOTES:
Severability—1972 ex.s. c 137: "If any provision of this 1972 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1972 ex.s. c 137 § 6.]
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
Saving—1927 c 275: "All local improvement initiated or proceedings commenced by any city or town before the taking effect of this act, relating to the making of any local improvement, or the collection and foreclosure of local improvement, or the collection and foreclosure of local improvement assessments, and the sale of property therefor, shall proceed without being in any manner affected by the passage of this act; PROVIDED, That any city or town may at its option foreclose in the manner provided in this act the lien of any local improvement assessment created prior to the effective date of this act, and cause deed to issue, but as to any such property purchased by such city or town at such foreclosure the same shall be held and sold by such city or town under and pursuant to the provisions of law in force and effect prior to the taking effect of this act." [ 1927 c 275 § 8.]
Structure Revised Code of Washington
Chapter 35.49 - Local Improvements—Collection of Assessments.
35.49.010 - Collection by city treasurer—Notices.
35.49.020 - Installments—Number—Due date.
35.49.030 - Ordinance to prescribe time of payment—Interest—Penalties.
35.49.040 - Payment without interest or penalty.
35.49.050 - Prepayment of installments subsequently due.
35.49.060 - Payment by city or town.
35.49.070 - Payment by county.
35.49.080 - Payment by metropolitan park district.
35.49.090 - Payment by joint owner.
35.49.100 - Payment in error—Remedy.
35.49.110 - Record of payment.
35.49.130 - Tax liens—City may protect assessment lien at foreclosure sale.
35.49.140 - Tax liens—Payment by city after taking property on foreclosure of local assessments.
35.49.150 - Tax title property—City may acquire from county before resale.
35.49.160 - Tax title property—Disposition of proceeds upon resale.