RCW 85.05.160
Transcript of benefits to auditor—Assessments—Collection.
Upon the entry of the judgment upon the verdict of the jury, the clerk of said court shall immediately prepare a transcript, which shall contain a list of the names of all the persons and corporations benefited by said improvement and the amount of benefit derived by each, respectively, and shall duly certify the same, together with a list of the lands benefited by said improvement belonging to each person or corporation, and shall file the same with the auditor of the county, who shall immediately enter the same upon the tax rolls of his or her office, as provided by law for the entry of other taxes, against the land of each of the said persons named in said list, together with the amounts thereof, and the same shall be subject to the same interest and penalties in case of delinquency as in case of general taxes, and shall be collected in the same manner as other taxes and subject to the same right of redemption and the lands sold for the collection of said taxes shall be subject to the same right of redemption as in the sale of lands for general taxes: PROVIDED, That said assessment shall not become due and payable except at such time or times and in such amount as may be designated by the board of commissioners of said dike district, which designation shall be made to the county auditor by said board of commissioners of said diking district, by serving a written notice upon the county auditor designating the time and the amount of the assessment, said assessment to be in proportion to benefits, to become due and payable, which amount shall fall due at the time of the falling due of general taxes, and the amount so designated shall be added by the auditor to the general taxes of said person, persons, or corporations, according to said notice, upon the assessment rolls in his or her said office, and collected therewith: AND PROVIDED FURTHER, That no one call for assessments by said commissioners shall be in an amount to exceed twenty-five percent of the actual amount necessary to pay the costs of the proceedings, and the establishment of said district and system of dikes and the cost of construction of said work.
[ 2013 c 23 § 387; 1895 c 117 § 16; RRS § 4265. Formerly RCW 85.04.080, part.]
Structure Revised Code of Washington
Title 85 - Diking and Drainage
Chapter 85.05 - Diking Districts.
85.05.010 - Districts authorized—Powers—Management.
85.05.065 - Certain powers and rights governed by chapter 85.38 RCW.
85.05.070 - Eminent domain—Powers of district.
85.05.071 - Resolution to construct drainage system.
85.05.072 - Resolution to construct drainage system—Notice of hearing.
85.05.073 - Resolution to construct drainage system—Procedure in absence of objections.
85.05.074 - Resolution to construct drainage system—Objections to improvement.
85.05.075 - Resolution to construct drainage system—Assessment of benefits.
85.05.076 - Resolution to construct drainage system—Appeal to supreme court—Trial de novo.
85.05.078 - Resolution to construct drainage system—Bonds to construct drainage system.
85.05.079 - Resolution to construct drainage system—Appellate review.
85.05.080 - Rights-of-way on public land.
85.05.081 - Organization—Matters to be set in notices, petitions or proceedings.
85.05.082 - Beds and shores of streams granted to district.
85.05.083 - Auditor to sign petition for his county, when.
85.05.085 - Commissioners, duty of.
85.05.090 - Petition for improvement—Contents.
85.05.100 - Petition for improvement—Employment of assistants—Compensation as costs in suits.
85.05.110 - Summons—Contents—Service.
85.05.120 - Appearance of defendants—Jury—Verdict—Decree.
85.05.130 - Assessment of benefited lands formerly omitted—Procedure—Appeals.
85.05.135 - Special assessments—Budgets—Alternative methods.
85.05.140 - Proceedings may be dismissed when.
85.05.150 - Procedure to claim awards.
85.05.160 - Transcript of benefits to auditor—Assessments—Collection.
85.05.170 - Tax to pay cost on dismissal.
85.05.180 - Construction—Contractors—Performance bonds.
85.05.190 - Substantial changes in plans—Procedure.
85.05.200 - Payments on contracts—Retained percentage.
85.05.210 - Private dikes, how connected—Additional plans—Costs.
85.05.220 - Connecting with other diking systems.
85.05.230 - Action by district to prevent washing away of stream banks.
85.05.250 - Dikes along public road.
85.05.260 - Incorporated town may act as or be included in diking district.
85.05.270 - Estimate for maintenance and repair—Emergency expenditures.
85.05.280 - Organization of board—Warrants, how issued.
85.05.355 - Special assessment bonds.
85.05.360 - Warrants—When and how paid.
85.05.365 - Certificates of delinquency—Foreclosure—Sale—Use of proceeds.
85.05.366 - Funds to purchase delinquent certificates.
85.05.367 - Lands owned by district exempt from taxation.
85.05.370 - Trial—Findings and forms of verdict.
85.05.380 - Public lands subject to assessment—Rights and liabilities of public corporations.
85.05.390 - Assessments on public lands—How paid.
85.05.400 - Fees for service of process.
85.05.410 - Commissioners—Compensation and expenses.
85.05.420 - Powers of court—Injunctions.
85.05.430 - Sale of unneeded property—Authorized.
85.05.450 - Sale of unneeded property—Protests—Resolution of final action—Conveyance.
85.05.460 - Sale of unneeded property—Conveyance delayed if protests filed—Appeal.
85.05.470 - Sale of unneeded property—Direct action in superior court by protestant on final order.
85.05.490 - Levy for preliminary expenses.
85.05.500 - Levy for preliminary expenses—Preliminary expenses defined.
85.05.540 - Plat of reclaimed land—Benefits to be determined and paid.
85.05.550 - Plat of reclaimed land—Construction, application of RCW 85.05.510 through 85.05.550.