RCW 36.88.078
Assessment reimbursement accounts.
A county ordering a road improvement upon which special assessments on property specifically benefited by the improvement are levied and collected, may provide as part of the ordinance creating the road improvement district that the payment of an assessment levied for the district on underdeveloped properties may be made by owners of other properties within the district if they so elect, subject to terms of reimbursement set forth in the ordinance. The terms for reimbursement shall require the owners of underdeveloped properties on whose behalf payments of assessments have been made to reimburse all such assessment payments to the party who made them when those properties are developed or redeveloped, together with interest at a rate specified in the ordinance. The ordinance may provide that reimbursement shall be made on a one-time, lump sum basis, or may provide that reimbursement shall be made over a period not to exceed five years. The ordinance may provide that reimbursement shall be made no later than the time of dissolution of the district, or may provide that no reimbursement is due if the underdeveloped properties are not developed or redeveloped before the dissolution of the district. Reimbursement amounts due from underdeveloped properties under this section are liens upon the underdeveloped properties in the same manner and with like effect as assessments made under this chapter. For the purposes of this section, "underdeveloped properties" may include those properties that, in the discretion of the county legislative authority, (1) are undeveloped or are not developed to their highest and best use, and (2) are likely to be developed or redeveloped before the dissolution of the district.
[ 1988 c 179 § 15.]
NOTES:
Severability—Prospective application—Section captions—1988 c 179: See RCW 39.92.900 and 39.92.901.
Structure Revised Code of Washington
Chapter 36.88 - County Road Improvement Districts.
36.88.010 - Districts authorized—Purposes.
36.88.015 - Additional purposes.
36.88.020 - Formation of district—How initiated.
36.88.030 - Formation of district—By resolution of intention—Procedure.
36.88.035 - Notice must contain statement that assessments may vary from estimates.
36.88.040 - Formation of district—By resolution of intention—Election—Rules.
36.88.050 - Formation of district—By petition—Procedure.
36.88.060 - Formation of district—Hearing—Resolution creating district.
36.88.065 - Formation of district—Alternative method.
36.88.070 - Diagram only preliminary determination.
36.88.072 - Waivers of protest—Recording—Limits on enforceability.
36.88.074 - Preformation expenditures.
36.88.076 - Credits for other assessments.
36.88.078 - Assessment reimbursement accounts.
36.88.080 - Property included in district—Method of assessment—Assessment limited by benefit.
36.88.085 - Exemption of farm and agricultural land from special benefit assessments.
36.88.090 - Assessment roll—Hearing—Notice—Objections—New hearing.
36.88.100 - Appeal—Reassessment.
36.88.110 - Assessment roll—Conclusive.
36.88.120 - Assessment is lien on property—Superiority.
36.88.130 - County treasurer—Duties.
36.88.140 - Payment of assessment—Delinquent assessments—Penalties—Lien foreclosure.
36.88.145 - Property donations—Credit against assessments.
36.88.150 - Payment of assessment—Record of.
36.88.160 - District fund—Purposes—Bond redemptions.
36.88.170 - Foreclosed property—Held in trust for district.
36.88.180 - Foreclosed property—Sale or lease—Disposition of proceeds.
36.88.190 - Improvement bonds, warrants authorized.
36.88.200 - Improvement bonds—Form, contents, execution.
36.88.210 - Improvement bonds—Issuance—Sale—Deposit of proceeds.
36.88.220 - Improvement bonds—Guaranty fund.
36.88.230 - Improvement bonds—Guaranty fund in certain counties—Operation.
36.88.235 - Improvement bonds—Guaranty fund assets may be transferred to county general fund—When.
36.88.250 - Improvement bonds—Remedies of bond owners—Enforcement.
36.88.260 - Assessment where bonds issued—Payment in installments.
36.88.270 - Assessment where bonds issued—Payment in cash—Notice of assessment.
36.88.290 - Limitation of actions.
36.88.295 - Refunding bonds—Limitations.
36.88.300 - District costs and expenses—What to include.
36.88.305 - District costs and expenses—Credit or reduction of assessments.
36.88.310 - Acquisition of property—Eminent domain.
36.88.320 - Construction or improvement—Supervision—Contracts—Standards.
36.88.330 - Warrants—Issuance—Priority—Acceptance.
36.88.350 - Maintenance—Expense.
36.88.370 - Signatures on petitions, ballots, objections—Determining sufficiency.
36.88.375 - Consolidated road improvement districts—Establishment—Bonds.
36.88.380 - Safeguarding open canals or ditches—Assessments and benefits.
36.88.390 - Safeguarding open canals or ditches—Authority.
36.88.400 - Safeguarding open canals or ditches—Installation and construction—Costs.
36.88.900 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.