RCW 85.06.160
Transcript of benefits to auditor—Assessments—Collection—Supplemental assessment.
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 and 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 the sale of lands for general taxes: PROVIDED, That said assessments shall not become due and payable except at such time or times and in such amounts as may be designated by the board of commissioners of said drainage district, which designation shall be made to the county auditor by said board of commissioners of said drainage district, by serving 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 corporation, according to said notice, upon the assessment rolls in his or her said office, and collected therewith; PROVIDED FURTHER, That no one call for assessments by said commissioners shall be in an amount to exceed twenty-five percent of the amount estimated by the board of commissioners to be necessary to pay the costs of the proceedings, and the establishment of said district and drainage system and the cost of construction of said work; PROVIDED FURTHER, That where the amount realized from the original assessment and tax shall not prove sufficient to complete the original plans and specifications of any drainage system, alterations, extensions, or changes therein, for which the said original assessment was made, the board of commissioners of said district shall make such further assessment as may be necessary to complete said system according to the original plans and specifications, which assessment shall be made and collected in the manner provided in this section for the original assessment.
[ 2013 c 23 § 393; 1907 c 242 § 1; 1895 c 115 § 16; RRS § 4316. Formerly RCW 85.04.080, part.]
Structure Revised Code of Washington
Title 85 - Diking and Drainage
Chapter 85.06 - Drainage Districts and Miscellaneous Drainage Provisions.
85.06.010 - Districts authorized—Powers—Management.
85.06.015 - Certain powers and rights governed by chapter 85.38 RCW.
85.06.070 - Eminent domain powers—Purchase of real property authorized.
85.06.080 - Commissioners—Powers and duties.
85.06.090 - Petition for improvement—Contents.
85.06.100 - Petition for improvement—Employment of assistants—Compensation as costs in suit.
85.06.110 - Summons—Contents—Service.
85.06.120 - Appearance of defendants—Jury—Verdict—Assessment of damages and benefits—Decree.
85.06.125 - Special assessments—Budgets—Alternative methods.
85.06.130 - Assessment of benefited lands formerly omitted—Procedure—Appeals.
85.06.140 - Dismissal of proceedings, when—Costs.
85.06.150 - Procedure to claim awards.
85.06.160 - Transcript of benefits to auditor—Assessments—Collection—Supplemental assessment.
85.06.180 - Construction—Contractors—Performance bonds.
85.06.190 - Substantial changes in plans—Procedure.
85.06.200 - Payments on contracts—Retained percentage.
85.06.210 - Connecting private drains—Procedure—Costs.
85.06.220 - Connecting with lower districts—Procedure.
85.06.230 - City or town may act as or be included in drainage district.
85.06.240 - Estimate for maintenance and repair—Emergency expenditures.
85.06.250 - Organization of board—Warrants, how issued.
85.06.255 - Special assessment bonds.
85.06.330 - Warrants presented for indorsement—When and how paid.
85.06.340 - Trial—Findings and forms of verdict.
85.06.350 - Public lands subject to assessment—Rights and liabilities of public corporations.
85.06.360 - Assessments on public lands—How paid.
85.06.370 - Fees for service of process.
85.06.380 - Commissioners—Compensation and expenses.
85.06.390 - Improvement of watercourses—Preservation of vested rights.
85.06.400 - Powers of court—Injunctions.
85.06.500 - Extension or enlargement of system.
85.06.550 - Payment of preliminary expense where proceedings are dropped.
85.06.620 - Payment of preliminary expense where proceedings are dropped—Dismissal of petition.
85.06.630 - Payment of preliminary expense where proceedings are dropped—Appellate review.
85.06.640 - Additional improvements—Authorized—Change in plans.
85.06.650 - Additional improvements—Methods of payment.
85.06.670 - Additional improvements—Acquisition, sale of property—Contracts to share expense.
85.06.680 - Additional improvements—Private property not to be taken without compensation.
85.06.690 - Additional improvements—Right of eminent domain.
85.06.700 - Additional improvements—Powers are additional—"Drainage district" defined.
85.06.710 - Costs in excess of estimate—Authorized—Warrants validated.
85.06.730 - Costs in excess of estimate—Summons on petition—Contents—Service—Answer.
85.06.740 - Costs in excess of estimate—Hearing by jury—Verdict.
85.06.750 - Costs in excess of estimate—Judgment—Appellate review.