RCW 85.38.170
Budgets—Special assessments—Notice—Delinquent special assessments—Collection fee.
Budgets for each special district shall be adopted, and special assessments imposed, annually for the succeeding calendar year. On or before December 1st of each year, the governing body of the special district shall adopt a resolution approving a budget for the succeeding year and special assessments sufficient to finance the budget. A copy of the resolution and the budget shall be forwarded immediately to the county legislative authority of the county or counties within which the special district is located and to the treasurer of the county or counties in which the special district is located. Special assessments necessary to generate funds for this budget shall be imposed pursuant to the system or systems of assessment established by the county. Special assessments shall be collected by the county treasurer or treasurers within which the special district is located. Notice of the special assessments due may be included on the notice of property taxes due, may be included on a separate notice that is mailed with the notice of property taxes due, or may be sent separately from the notice of property taxes due. Special assessments shall be due at the same time property taxes are due and shall constitute liens on the land or improvements upon which they are imposed. Delinquent special assessments shall be foreclosed in the same manner, and subject to the same time schedules, interest, and penalties as delinquent property taxes. County treasurers may impose a fee for collecting special assessments not to exceed one percent of the dollar value of special assessments collected.
[ 1985 c 396 § 18.]
Structure Revised Code of Washington
Title 85 - Diking and Drainage
Chapter 85.38 - Special District Creation and Operation.
85.38.001 - Actions subject to review by boundary review board.
85.38.020 - Establishment of special districts—Petition or resolution—Contents.
85.38.030 - Investigation of proposed boundaries and districts—Report.
85.38.040 - Proposed special districts—Public hearing—Notice.
85.38.050 - Public hearing—Elections.
85.38.060 - Elections—Notice—Costs.
85.38.070 - Governing board—Terms of office—Election—Appointment—Vacancies—Qualifications.
85.38.075 - Governing body—Compensation and expenses.
85.38.080 - Governing body—Bond.
85.38.090 - Governing body—Reduction in size.
85.38.100 - General elections.
85.38.115 - Elections—When not required.
85.38.120 - Elections—Auditor's assistance—Notice—Auditor's costs.
85.38.125 - Elections—Auditor to conduct.
85.38.127 - Elections—Special flood control districts—Qualified voters.
85.38.130 - Election officials—Duties—Voting hours—Challenged ballots—Absentee ballots.
85.38.140 - Special district financing—Alternative method.
85.38.145 - Rates and charges.
85.38.150 - Special assessments—Valuation—Assessment zones—Criteria for assessments.
85.38.165 - Applicable assessed value.
85.38.170 - Budgets—Special assessments—Notice—Delinquent special assessments—Collection fee.
85.38.180 - Special districts—Powers.
85.38.200 - Annexation of contiguous territory—Procedures.
85.38.210 - Consolidation of contiguous districts—Procedures.
85.38.213 - Withdrawal of area within city or town.
85.38.215 - Transfer of territory from one special district to another.
85.38.217 - Drainage and drainage improvement districts—Removal of area by first-class city—Notice.
85.38.220 - Suspension of operations—Procedure—Reactivation.
85.38.230 - Special assessment bonds authorized.
85.38.240 - Special assessment bonds—Issuance—Terms.
85.38.250 - Special assessment bonds—Guaranty fund.
85.38.260 - Special assessment bonds—Refunding.
85.38.270 - Special assessment bonds issued prior to July 1, 1986.
85.38.280 - Cooperative watershed management.
85.38.290 - Flood control districts—Three or more counties—Governing body.
85.38.901 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.