Revised Code of Washington
Chapter 86.09 - Flood Control Districts—1937 Act.
86.09.502 - Sale for delinquent assessments—How conducted—Certificate of sale—District as purchaser—Fee.

RCW 86.09.502
Sale for delinquent assessments—How conducted—Certificate of sale—District as purchaser—Fee.

The owner or person in possession of any real estate offered for sale for assessments due thereon may designate in writing to the county treasurer, by whom the sale is to be made, and prior to the sale, what portion of the property he or she wishes sold, if less than the whole; but if the owner or possessor does not, then the treasurer may designate it, and the person who will take the least quantity of the land, or in case an undivided interest is assessed, then the smallest portion of the interest, and pay the assessment and costs due, including one dollar to the treasurer for duplicate of the certificate of sale, is the purchaser. The treasurer shall account to the district for said one dollar. If the purchaser does not pay the assessment and costs before ten o'clock a.m. the following day, the property must be resold on the next sale day for the assessments and costs. In case there is no purchaser in good faith for the same on the first day that the property is offered for sale, and if there is no purchaser in good faith when the property is offered thereafter for sale, the whole amount of the property assessed shall be struck off to the district as the purchaser, and the duplicate certificate shall be delivered to the secretary of the district, and filed by him or her in the office of the district. No charge shall be made for the duplicate certificate where the district is the purchaser, and in such case the treasurer shall make an entry, "Sold to the district", and he or she will be credited with the amount thereof in settlement. The district, as a purchaser at said sale, shall be entitled to the same rights as a private purchaser, and may assign or transfer the certificate of sale upon the payment of the amount which would be due if redemption were being made by the owner. If no redemption is made of land for which the district holds a certificate of purchase, the district will be entitled to receive the treasurer's deed therefor in the same manner as a private person would be entitled thereto.
After receiving the amount of assessments and costs, the county treasurer must make out in duplicate a certificate, dated on the day of sale, stating (when known) the names of the persons assessed, a description of the land sold, the amount paid therefor, that it was sold for assessments, giving the amount and the year of assessment, and specifying the time when the purchaser will be entitled to a deed. The certificate must be signed by the treasurer making the sale and one copy delivered to the purchaser, and the other filed in the office of the county treasurer of the county in which the land is situated: PROVIDED, That upon the sale of any lot, parcel, or tract of land not larger than an acre, the fee for a duplicate certificate shall be twenty-five cents and in case of a sale to a person or a district, of more than one parcel or tract of land, the several parcels or tracts may be included in one certificate.

[ 2013 c 23 § 464; 1937 c 72 § 168; RRS § 9663E-168. Formerly RCW 86.08.600.]

Structure Revised Code of Washington

Revised Code of Washington

Title 86 - Flood Control

Chapter 86.09 - Flood Control Districts—1937 Act.

86.09.001 - Districts authorized—Purpose.

86.09.004 - Districts to provide control of water—Territory includable—Powers of district wholly within city or town.

86.09.010 - Authorized purposes.

86.09.013 - State school or other public lands includable.

86.09.016 - Interest in public lands considered as private property—State or public title not affected.

86.09.019 - Federal lands includable.

86.09.020 - Certain powers and rights governed by chapter 85.38 RCW.

86.09.148 - District's corporate powers.

86.09.151 - General powers of districts.

86.09.154 - Sale, lease, use of water by district.

86.09.157 - Special assessment bonds authorized—Payment from income.

86.09.160 - Power of district to act for United States.

86.09.163 - Contracts with United States or state—Supervision of works.

86.09.166 - Contracts with United States or state—Control, management of works—Contribution of funds.

86.09.169 - Contracts with United States or state—Bonds as security—Annual assessment and levy.

86.09.172 - Contracts with United States or state—When submission to electors required.

86.09.175 - Installment contracts—Approval.

86.09.178 - Construction contracts—Public bids, procedure.

86.09.181 - Contractor's bond.

86.09.196 - Construction in parts or units—Liability for assessment.

86.09.202 - Eminent domain—Authorized.

86.09.205 - Eminent domain—Procedure.

86.09.208 - Eminent domain—Consolidation of actions—Separate verdicts.

86.09.211 - Eminent domain—Damages, how determined—Judgment when damages exceed benefits.

86.09.214 - Eminent domain—Judgment, when benefits equal or exceed damages.

86.09.217 - Eminent domain—Right to levy on other land not affected.

86.09.220 - Eminent domain—Unpaid damages to be applied in satisfaction of levies—Deficiency assessments.

86.09.223 - Eminent domain—Title and estate acquired.

86.09.226 - Right of entry to make surveys and locate works.

86.09.229 - Crossing road or public utility—Notice, plan, cost, etc.

86.09.232 - Right-of-way on state land, exception.

86.09.235 - Power to construct works inside or outside of district.

86.09.259 - Board of directors—Number—Officers.

86.09.265 - Board of directors—Quorum—Majority vote required.

86.09.268 - Board of directors—Powers and duties.

86.09.271 - Board of directors—Location of district office—Change of location.

86.09.274 - Board of directors—Meetings—Change of date.

86.09.277 - Board of directors—Special meetings—When notice required—Authorized business.

86.09.280 - Board of directors—Meetings and records public—Printing of bylaws and rules.

86.09.283 - Board of directors—Compensation and expenses of members and employees.

86.09.286 - Board of directors—Personal interest in contracts prohibited—Penalty—Officer may be employed.

86.09.292 - Board of directors—Chair of county commissioners may act when quorum not present.

86.09.301 - Board of directors—Oath.

86.09.304 - Bond of officer or employee handling funds.

86.09.307 - Bonds—Cost charged to district.

86.09.310 - Delivery of property to successor.

86.09.313 - Nearest county treasurer as ex officio district treasurer.

86.09.319 - Treasurer's liability.

86.09.322 - County treasurers to collect and remit assessments.

86.09.325 - Disbursement of funds by district treasurer.

86.09.328 - Monthly report by district treasurer.

86.09.377 - Voting rights.

86.09.379 - Elections—Informality not fatal.

86.09.380 - Special assessments—Budgets—Alternative methods.

86.09.382 - Assessments—Presumption that land benefited by class—Benefit ratio basis of assessment.

86.09.385 - Assessments—Base map of lands within the district.

86.09.388 - Assessments—Appointment of appraisers—Determination of benefit ratios.

86.09.391 - Assessments—Appraisers' board, chair, and secretary—Compensation and expenses.

86.09.394 - Assessments—Classification of lands according to benefits—Factors considered.

86.09.397 - Assessments—Classification of lands by appraisers—Classes described.

86.09.400 - Assessments—Percentage of benefits to lands as classed—Relative ratios.

86.09.403 - Assessments—Surveys, investigations to determine classification and benefits.

86.09.406 - Assessments—Permanency of ratios of benefits as fixed.

86.09.409 - Assessments—Alternative method of determining benefit ratios.

86.09.412 - Assessments—Alternative method, percentage shall fix the class.

86.09.415 - Assessments—Determining relative values—General tax rolls.

86.09.418 - Assessments—Revision of benefit classification—Appointment of reappraisers—Effect of reexamination.

86.09.419 - Assessments—Revision of benefit classification, when subdivision, adjustment, or change in use of tract—Effect of reexamination, process limitation.

86.09.421 - Assessments—Descriptions of lands as appraised and classified—Map and filing thereof.

86.09.424 - Assessments—Hearing on objections to assessment ratios—Time—Place.

86.09.427 - Assessments—Notice of hearing, publication.

86.09.430 - Assessments—Contents of notice of hearing.

86.09.433 - Assessments—Conduct of hearing—Order.

86.09.439 - Assessments—Conclusiveness of base assessment map.

86.09.442 - Assessments—Copies of base assessment map to be filed with county assessors.

86.09.445 - Assessments—Levies to be made according to base assessment map.

86.09.448 - Assessments—Appeal to courts.

86.09.451 - Assessments—Notice of appeal.

86.09.454 - Assessments—Appeal—Stay bond, when required.

86.09.457 - Assessments—Civil practice to apply—Costs, liability of district.

86.09.460 - Assessments—Appeal from superior to supreme court.

86.09.463 - Assessments—County legislative authority's determination deemed prima facie correct on appeal.

86.09.466 - Assessments—District budget—Approval—Basis for assessment roll.

86.09.469 - Assessments—Assessment roll, contents—Headings.

86.09.472 - Assessments—Margin for anticipated delinquencies.

86.09.475 - Assessments—How calculated.

86.09.478 - Assessments—Omitted property may be back-assessed.

86.09.481 - Assessments—Lands in more than one county.

86.09.484 - Equalization of assessments—Notice and time for meeting of board of equalization.

86.09.487 - Equalization of assessments—Meeting of directors as board, length of time—Completion of roll.

86.09.489 - Levy where total assessment less than two dollars.

86.09.490 - Assessment lien—Priority.

86.09.493 - Payment of assessment—Date of delinquency—Notice to pay—Assessment book—Statements.

86.09.496 - Delinquency list—Posting and publication.

86.09.499 - Sale for delinquent assessments—Postponement.

86.09.502 - Sale for delinquent assessments—How conducted—Certificate of sale—District as purchaser—Fee.

86.09.505 - Sale for delinquent assessments—Entries in assessment book—Book open to inspection—Lien vested in purchaser.

86.09.508 - Sale for delinquent assessments—Redemption, when and how made.

86.09.511 - Sale for delinquent assessments—Entry of redemption—Deed on demand if not redeemed in two years—Fee.

86.09.514 - Sale for delinquent assessments—Effect and validity of deed.

86.09.517 - Sale for delinquent assessments—Mistake, misnomer does not affect sale.

86.09.520 - District lands exempt from general taxes—Leasing, application of proceeds.

86.09.523 - Liability of city, town or subdivision for benefits to roads, streets, or sewer systems.

86.09.526 - Liability of public and private lands for benefits.

86.09.529 - Assessment payment by city, county, subdivision—Payment by state for highway benefit.

86.09.532 - District funds—Created.

86.09.535 - District funds—Expense fund—Composition—Use.

86.09.538 - District funds—Surplus fund—Composition—Use.

86.09.541 - District funds—Suspense fund—Composition—Use.

86.09.544 - District funds—General bond fund—Composition—Use.

86.09.547 - District funds—Utility bond fund—Composition—Use.

86.09.550 - District funds—Contract fund—Composition—Use.

86.09.553 - District funds—Custody and disbursement.

86.09.556 - Claims against district.

86.09.559 - Claims against district—For administrative expenses, cost, maintenance—Payroll.

86.09.562 - District funds paid by warrant—Exception.

86.09.565 - Warrants paid in order of issuance.

86.09.592 - Utility revenue bonds—Authorized.

86.09.595 - Utility revenue bonds—Limited obligation—Payment from special fund.

86.09.598 - Utility revenue bonds—Form, terms, interest, etc.

86.09.601 - Utility revenue bonds—Election to authorize.

86.09.616 - Utility revenue bonds and coupons—Order of payment—When funds deficient.

86.09.619 - District directors to make provision for payment—Procedure on failure of directors.

86.09.621 - Special assessment bonds.

86.09.622 - Dissolution of districts—Procedure.

86.09.625 - Dissolution of districts—When complete.

86.09.700 - Revision of district—Petition.

86.09.703 - Revision of district—Establishment of revised district—Review of benefits—Liability of original district—Segregation of funds.

86.09.710 - Annexation of territory—Consolidation of special districts—Suspension of operations—Reactivation.

86.09.720 - Cooperative watershed management.

86.09.900 - Other statutes preserved.

86.09.910 - Chapter supplemental to other acts.

86.09.920 - Chapter liberally construed.