RCW 36.61.120
Special assessment roll—Adoption—Public hearing.
After a lake or beach management district is created, the county shall prepare a proposed special assessment roll. A separate special assessment roll shall be prepared for annual special assessments if both annual special assessments and special assessments paid at one time are imposed. The proposed special assessment roll shall list: (1) Each separate lot, tract, parcel of land, or other property in the lake or beach management district; (2) the acreage of such property, and the number of feet of lake or beach frontage, if any; (3) the name and address of the owner or reputed owner of each lot, tract, parcel of land, or other property as shown on the tax rolls of the county assessor; and (4) the special assessment proposed to be imposed on each lot, tract, parcel of land, or other property, or the annual special assessments proposed to be imposed on each lot, tract, parcel of land, or other property.
At the time, date, and place fixed for a public hearing, the county legislative authority shall act as a board of equalization and hear objections to the special assessment roll, and at the times to which the public hearing may be adjourned, the county legislative authority may correct, revise, raise, lower, change, or modify the special assessment roll or any part thereof, or set the proposed special assessment roll aside and order a new proposed special assessment roll to be prepared. The county legislative authority shall confirm and approve a special assessment roll by adoption of a resolution.
If a proposed special assessment roll is amended to raise any special assessment appearing thereon or to include omitted property, a new public hearing shall be held. The new public hearing shall be limited to considering the increased special assessments or omitted property. Notices shall be sent to the owners or reputed owners of the affected property in the same manner and form and within the time provided for the original notice.
Objections to a proposed special assessment roll must be made in writing, shall clearly state the grounds for objections, and shall be filed with the governing body prior to the public hearing. Objections to a special assessment or annual special assessments that are not made as provided in this section shall be deemed waived and shall not be considered by the governing body or a court on appeal.
[ 2008 c 301 § 15; 1985 c 398 § 12.]
Structure Revised Code of Washington
Chapter 36.61 - Lake and Beach Management Districts.
36.61.010 - Findings—Intent—Purpose.
36.61.020 - Creation of district—Special assessments or rates and charges.
36.61.025 - Creation of district—Duration.
36.61.030 - Creation of district—Resolution or petition—Contents.
36.61.040 - Creation of district—Public hearing—Notice—Contents.
36.61.050 - Creation of district—Public hearing—Amendments to original plan.
36.61.060 - Creation of district—Public hearing—Legislative authority may delegate responsibility.
36.61.070 - Creation of district—Submittal of question to landowners.
36.61.080 - Creation of district—Submittal of question to landowners—Mail ballot.
36.61.090 - Creation of district—Submittal of question to landowners—Balloting—Conditions.
36.61.110 - Creation of district—Limitations on appeals.
36.61.115 - Limitation on special assessments, rates, and charges.
36.61.120 - Special assessment roll—Adoption—Public hearing.
36.61.140 - Special assessment roll—Public hearing—Notice—Contents.
36.61.150 - Special assessment roll—Appeal to superior and appellate courts—Procedure.
36.61.160 - Special assessments—Calculation.
36.61.170 - Special assessments—Limitations.
36.61.180 - Special assessments—Modification.
36.61.190 - Special assessments—Collection—Notice.
36.61.200 - Special assessments—Payment period—Interest and penalty.
36.61.210 - Special assessments—Subdivision of land—Segregation of assessment.
36.61.220 - Special assessments—Filing with county treasurer.
36.61.230 - Special assessments—Lien created.
36.61.240 - Special assessments—Lien—Validity—Foreclosure.
36.61.250 - Special assessments—Legislative authority may stop—Exceptions.
36.61.270 - Imposition of rates and charges.
36.61.280 - Beach management districts—Purpose—Plan.
36.61.290 - Acquisition of real property or property rights—Limitations and requirements.
36.61.300 - Acquisition of real property or property rights—County authority.