RCW 58.28.090
Assessments.
Each lot or parcel of said lands having thereon valuable improvements or buildings ordinarily used as dwellings or for business purposes, not exceeding one-tenth of one acre in area, shall be rated and assessed by the said corporate authorities at the sum of one dollar; each lot or parcel of such lands exceeding one-tenth and not exceeding one-eighth of one acre in area, shall be rated and assessed at the sum of one dollar and fifty cents; each lot or parcel of such lands exceeding in area one-eighth of one acre and not exceeding one-quarter of an acre in area, shall be rated and assessed at the sum of two dollars; and each lot or parcel of such lands exceeding one-quarter of an acre and not exceeding one-half of one acre in area, shall be rated and assessed at the sum of two dollars and fifty cents; and each lot or parcel of land so improved exceeding one-half acre in area shall be assessed at the rate of two dollars and fifty cents for each half an acre or fractional part over half an acre; and every lot or parcel of land enclosed, which may not otherwise be improved, claimed by any person, corporation, or association, shall be rated and assessed at the rate of two dollars per acre or fractional part over an acre; and where upon one parcel of land there shall be two or more separate buildings occupied or used ordinarily as dwellings or for business purposes each such building, for the purposes of this section, shall be considered as standing on a separate lot of land; but the whole of such premises may be conveyed in one deed; which moneys so assessed must be received by the clerk and be paid by him or her into the city or town treasury.
[ 2010 c 8 § 18009; 1909 c 231 § 9; RRS § 11493. Prior: 1888 c 124 pp 216-220.]
Structure Revised Code of Washington
Title 58 - Boundaries and Plats
Chapter 58.28 - Townsites on United States Land—Acquisition of Land.
58.28.010 - Councils' duties when townsites on United States land.
58.28.020 - Councils' duties when townsites on United States land—Survey and plat.
58.28.030 - Councils' duties when townsites on United States land—Plats—Filing.
58.28.060 - Monuments—Location, placement requisites.
58.28.070 - Monuments—Markings—Surveyor's certificate on plat.
58.28.080 - Plats filed—Auditor's fee.
58.28.100 - Notice of possession filed—Assessment and fee—Certificate—Council record.
58.28.110 - Deficiency assessment—When payable.
58.28.120 - Deed to claimants—Actions contesting title, limitations on.
58.28.130 - Entries on mineral lands—Rights of claimants.
58.28.140 - Conflicting claims—Procedure.
58.28.150 - Notice of filing patent—Abandonment of claim.
58.28.160 - Sale of unoccupied lots—Notice—Minimum price.
58.28.170 - Lands for school and municipal purposes—Funds.
58.28.180 - Effect of informalities—Certificate or deed as prima facie evidence.
58.28.190 - Corporate authorities to act promptly.
58.28.200 - Proof requisite to delivery of deed.
58.28.201 - Title to vacated lots by occupancy and improvements.
58.28.202 - Controversies, by whom settled—Review.
58.28.203 - Platted lands declared dedicated to public use.
58.28.204 - Appeals—Procedure.
58.28.210 - Unincorporated towns on United States land—Superior court judge to file claim.
58.28.220 - Petition to superior court judge—Contents—Procedure.
58.28.230 - Survey and plat—Boundaries—Monuments.
58.28.250 - Survey, notice of—Bids for—Franchises continued.
58.28.270 - Monuments—Location, placement requisites.
58.28.280 - Monuments—Markings—Surveyor's certificate on plat.
58.28.290 - Plats filed—Auditor's fee.
58.28.300 - Assessments—Disposition—Employment of attorney authorized.
58.28.310 - Notice of possession filed—Assessment and fee—Certificate—Judge's record.
58.28.320 - Deficiency assessment—When payable.
58.28.330 - Deed to claimants—Actions contesting title, limitations on.
58.28.340 - Entries on mineral lands—Rights of claimants.
58.28.350 - Conflicting claims—Procedure.
58.28.360 - Proof of right—Costs upon failure of both conflicting parties.
58.28.370 - Notice of filing patent.
58.28.380 - Abandonment of claim.
58.28.390 - Sale of unoccupied lots—Notice—Minimum price.
58.28.400 - Lands for school and public purposes—Expenses as charge against fund.
58.28.410 - Disposition of excess money—Special fund.
58.28.420 - Effect of informalities—Certificate or deed as prima facie evidence.
58.28.430 - Proof requisite to delivery of deed.
58.28.440 - Platted lands declared dedicated to public use.
58.28.450 - Clerk's duties when judge trustee.
58.28.460 - Accounting and depositing money—Promptness.
58.28.470 - Records filed with county clerk.
58.28.480 - Judge, a trustee for purposes herein.
58.28.490 - Appellate review—Procedure.
58.28.500 - Succession of trust.
58.28.510 - Title to vacated lots by occupancy and improvements.