RCW 85.08.520
Supplemental assessments.
If upon the foreclosure of the assessment upon any property the same shall not sell for enough to pay the assessment against it, or if any property assessed was not subject to assessment, or if any assessment made shall have been eliminated by foreclosure of a tax lien or made void in any other manner, the board of county commissioners shall cause a supplemental assessment to be made on the property benefited by the improvement, including property upon which any assessment shall have been so eliminated or made void, and against the county, cities and towns chargeable therewith in the manner provided for the original assessment, to cover the deficiency so caused in the original assessment.
If by inadvertence or for any cause the assessment levied shall be found to be insufficient to meet the entire cost of construction, a supplemental assessment shall be made by the board of county commissioners upon the lands of the district in the same proportion as the original assessment is levied, same being spread over not to exceed three years as the commissioners may determine.
Duplicate assessments or other errors that may by inadvertence be found to have been incorporated in the assessment roll may be corrected by order of the county commissioners upon same being certified to them by the treasurer and the engineer.
[1923 c 46 § 11, part; 1917 c 130 § 33; 1913 c 176 § 31; RRS § 4439-6.]
Structure Revised Code of Washington
Title 85 - Diking and Drainage
Chapter 85.08 - Diking, Drainage, and Sewerage Improvement Districts.
85.08.015 - Certain powers and rights governed by chapter 85.38 RCW.
85.08.190 - Eminent domain—Consolidation of actions.
85.08.200 - Verdict to fix damages and benefits—Judgment.
85.08.210 - Warrant for damages.
85.08.220 - Construction to be directed, when.
85.08.230 - Levy for preliminary expenses—Collection—"Preliminary expenses" defined.
85.08.285 - Special assessment bonds.
85.08.300 - Supervisors—Election—Duties.
85.08.305 - Supervisors—Terms of office—County engineer to act as supervisor.
85.08.310 - Construction of improvements—Contracts with United States.
85.08.340 - Crossing roads or public utilities—Procedure—Costs.
85.08.360 - Total costs—Apportionment—Board of appraisers.
85.08.375 - Benefits to state lands—Apportionment of costs.
85.08.380 - Benefits to and protection from irrigation system.
85.08.385 - Drainage ditches along highway, etc.
85.08.390 - Schedule of property and benefits—Filing.
85.08.400 - Hearing on schedule—Notice—Levy of assessment—State lands.
85.08.410 - Schedule approved or modified—Maintenance assessment.
85.08.420 - Assessment roll—Form—Notice—Publication.
85.08.430 - Payment of assessments—Interest—Lien.
85.08.440 - Appeal from apportionment—Procedure—Appellate review.
85.08.450 - Regularity and validity of proceedings conclusive.
85.08.460 - District liable on judgments—Supplemental levy.
85.08.480 - Collection of assessments—Certificates of delinquency—Foreclosure.
85.08.490 - Title acquired at sale—Foreclosure for general taxes—Lien of assessments preserved.
85.08.500 - Resale or lease by county—Disposition of proceeds—Tax statements.
85.08.510 - Invalid levy—Reassessment.
85.08.520 - Supplemental assessments.
85.08.530 - Levies against county, city or town, how paid.
85.08.540 - Abandonment or change in system—Subdistricts.
85.08.560 - Extension of existing system—Apportionment of cost.
85.08.565 - Special assessments—Budgets—Alternative methods.
85.08.570 - Districts in two or more counties—Notice—Hearings.
85.08.630 - Waters developed—Defined—Disposal of.
85.08.640 - Waters developed—Contracts for use and sale.
85.08.650 - Waters developed—Application for use.
85.08.660 - Waters developed—Notice of hearing—Form of application—Bond.
85.08.670 - Prosecuting attorney—Duties.
85.08.680 - Rules and regulations.
85.08.690 - Penalty for injury to or interference with improvement.
85.08.820 - Drainage bonds owned by state—Cancellation of interest and assessments—Levy omitted.
85.08.830 - Merger of improvement district with irrigation district—Authorized.
85.08.850 - Merger of improvement district with irrigation district—Petition—Signing—Presentation.
85.08.890 - Merger of improvement district with irrigation district—Prior indebtedness.
85.08.900 - Alternative methods of formation of improvement districts.