RCW 85.15.150
Annual estimate of costs—Levy added to general taxes—Delinquencies—Disposition of revenue.
The board of any improvement district proceeding under this chapter shall, on or before the first day of September of each year, make an estimate of the costs reasonably anticipated to be required for the effective functioning of the district during the ensuing year and until further revenue therefor can be made available, and shall cause its chair or secretary to file the same with the board of county commissioners of the county containing the district and other benefited area. The board of county commissioners shall, on or before the first Monday in October next ensuing, certify the amount of the district's estimate, or such amount as it shall deem advisable, to the county treasurer. The amount so certified shall be applied by the regular taxing agencies against the benefit valuation of lands, buildings and improvements as shown by the then current complete roll of such properties certified to and filed with such county treasurer by the board of county commissioners. When thus levied, the amount of assessment produced thereby shall be added by the general taxing authorities to the general taxes against said lands and collected therewith as a part thereof. If unpaid, any delinquencies in such assessments shall bear interest at the same rate and in the same manner as general taxes and they shall be included in and be made a part of any general tax foreclosure proceedings, according to the provisions of law with relation to such foreclosures. As assessment collections are made, the county treasurer shall credit the same to the funds of the district.
[ 2013 c 23 § 422; 1967 c 184 § 16.]
Structure Revised Code of Washington
Title 85 - Diking and Drainage
Chapter 85.15 - Diking, Drainage, Sewerage Improvement Districts—1967 Act.
85.15.010 - Declaration of purpose.
85.15.030 - Property roll—Basis and requisites—Separate levies for prior indebtedness.
85.15.040 - Public hearing—Notice, publication.
85.15.050 - Written objections—Filing—Grounds—Waiver.
85.15.060 - Reexamination of properties on roll—Adjustment, periodic revision, of valuations.
85.15.080 - Roll and proceedings conclusive—Remedies.
85.15.090 - Review by superior court—How taken.
85.15.100 - Review by superior court—Transcript—Contents—Filing.
85.15.110 - Review by superior court—Filing fees—Bond—Priority of cause.
85.15.120 - Review by superior court—Scope—Judgment.
85.15.140 - Levy is for continuous benefits to protected property.
85.15.160 - Emergency expenditures—Warrants.
85.15.170 - Concurrent use of other methods of raising revenue.