RCW 36.61.230
Special assessments—Lien created.
The special assessment or annual special assessments imposed upon the respective lots, tracts, parcels of land, and other property in the special assessment roll or annual special assessment roll confirmed by resolution of the county legislative authority for the purpose of paying the cost and expense in whole or in part of any lake or beach improvement or maintenance activities shall be a lien upon the property assessed from the time the special assessment roll is placed in the hands of the county treasurer for collection, but as between the grantor and grantee, or vendor and vendee of any real property, when there is no express agreement as to payment of the special assessments against the real property, the lien of such special assessments shall attach thirty days after the filing of the diagram or print and the estimated cost and expense of such lake or beach improvement or maintenance activities to be borne by each lot, tract, parcel of land, or other property, as provided in RCW 36.61.220. Interest and penalty shall be included in and shall be a part of the special assessment lien. No lien shall extend to public property subjected to special assessments.
The special assessment lien shall be paramount and superior to any other lien or encumbrance theretofore or thereafter created except a lien for general taxes.
[ 2008 c 301 § 22; 1985 c 398 § 23.]
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.