title: RCW 35.45.140

text:
Cities and towns may accept warrants drawn against any local improvement fund upon such conditions as they may by ordinance or resolution prescribe, in satisfaction of:
(1) Assessments levied to supply such fund, in due order of priority of right;
(2) Judgments rendered against property owners who have become delinquent in the payment of assessments levied to supply such fund; and
(3) In payment of certificates of purchase in cases where property of delinquents has been sold under execution or at tax sale for failure to pay assessments levied to supply such fund.
[ 1965 c 7 s 35.45.140. Prior: (i) 1899 c 97 s 1; RRS s 9346. (ii) 1899 c 97 s 2; RRS s 9347. (iii) 1899 c 97 s 3; RRS s 9348. (iv) 1899 c 97 s 4; RRS s 9349. (v) 1899 c 97 s 5; RRS s 9350.]

catchline: Warrants acceptable in payment of assessments.


doc_type: statute

jurisdiction: wa

title: RCW 35.45.150

text:
In addition to the issuance of bonds and warrants in payment of the cost and expense of any local improvement, any city or town may also issue and sell installment notes payable out of the local improvement district fund. Such installment notes may be issued any time after the thirty day period allowed by law for the payment of assessments of any district without penalty or interest, and may bear any denomination or denominations, the aggregate of which shall represent the balance of the cost and expense of the local improvement district which is to be borne by the property owners therein.
Application of local improvement district funds for the reduction of the principal and interest amounts due on any notes herein provided to finance said improvement shall be made not less than once each year beginning with the issue date thereof. Appropriate notification of such application of funds shall be made by the city or town treasurer to the registered payees of said notes, except those notes owned by funds of the issuing municipality. Such notes may be registered as provided in RCW 39.46.030. If more than one local improvement installment note is issued for a single district, said notes shall be numbered consecutively. All notes issued shall bear on the face thereof: (1) The name of the payee; (2) the number of the local improvement district from whose funds the notes are payable; (3) the date of issue of each note; (4) the date on which the note, or the final installment thereon shall become due; (5) the rate or rates of interest, as provided by the city or town legislative authority, to be paid on the unpaid balance thereof, and; (6) such manual or facsimile signatures and attestations as are required by state statute or city charter to appear on the warrants of each issuing municipality.
The reverse side of each installment note issued pursuant to this section shall bear a tabular payment record which shall indicate at prescribed installment dates, the receipt of any local improvement district funds for the purpose of servicing the debt evidenced by said notes. Such receipts shall first be applied toward the interest due on the unpaid balance of the note, and any additional moneys shall thereafter apply as a reduction of the principal amount thereof. The tabular payment record shall, in addition to the above, show the unpaid principal balance due on each installment note, together with sufficient space opposite each transaction affecting said note for the manual signature of the city's or town's clerk, treasurer or other properly designated receiving officer of the municipality, or of any other registered payee presenting said note for such installment payments.
Whenever there are insufficient funds in a local improvement district to meet any payment of installment interest due on any note herein authorized, a noninterest-bearing defaulted installment interest certificate shall be issued by the city or town treasurer which shall consist of a written statement certifying the amount of such defaulted interest installment; the name of the payee of the note to whom the interest is due and the number of the local improvement district from whose funds the note and interest thereon is payable. Such certificates may be registered as provided in RCW 39.46.030. The certificate herein provided shall bear the manual signature of the city or town treasurer or his or her authorized agent. The defaulted installment interest certificate so issued shall be redeemed for the face amount thereof with any available funds in the local improvement guaranty fund.
Whenever at the date of maturity of any installment note issued pursuant to this section, there are insufficient funds in a local improvement district, due to delinquencies in the collection of assessments, to pay the final installment of the principal due thereon, the note shall be redeemed with any available funds in the local improvement guaranty fund for the amount of said final installment.
All certificates and notes issued pursuant to this section are to become subject to the same redemption privileges as apply to any local improvement district bonds and warrants now accorded the protection of the local improvement guaranty fund as provided in chapter 35.54 RCW, and whenever the certificates or notes issued as herein provided are redeemed by said local improvement guaranty fund, they shall be held therein as investments thereof in the same manner as prescribed for other defaulted local improvement district obligations.
Notwithstanding any other statutory provisions, local improvement installment notes authorized by this section which are within the protection of the local improvement guaranty fund law shall be considered legal investments for any available surplus funds of the issuing municipality which now or hereafter may be authorized to be invested in the city's or town's local improvement districts' bonds or warrants and shall be considered legal investments for all national and state banks, savings and loan institutions, and any and all other commercial banking or financial institutions to the same extent that the local improvement district bonds and any coupons issued pursuant to the provisions of this chapter have been and are legal investments for such institutions. Any such local improvement installment notes may be transferred or sold by said city or town upon such terms or conditions and in such manner as the local governing body of said city or town may determine, or may be issued to another fund of the city or town: PROVIDED, HOWEVER, That the same shall not be sold at less than par plus accrued interest.
Notwithstanding the provisions of this section, such notes and certificates may be issued, and such notes may be sold, in accordance with chapter 39.46 RCW.
[ 2009 c 549 s 2084; 1983 c 167 s 44. Prior: 1981 c 323 s 4; 1981 c 156 s 2; prior: 1970 ex.s. c 93 s 2; 1970 ex.s. c 56 s 37; 1965 c 7 s 35.45.150; prior: 1961 c 165 s 1.]
Notes:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
Severability—1970 ex.s. c 93: See note following RCW 39.60.050.
Purpose—1970 ex.s. c 56: See note following RCW 39.52.020.
Investment of public funds in notes, debentures: RCW 39.60.050.

license: public-domain-government-work

rule_set: Revised Code of Washington

code: rcw

unit: section

court: Washington State Legislature


title: RCW 35.45.155

text:
Any city or town having issued one or more installment notes pursuant to RCW 35.45.150 may refund all of such notes or the principal thereof then outstanding payable from any one local improvement district fund by the issuance of local improvement district bonds pursuant to chapter 35.45 RCW and by the payment into the city or town fund or funds holding such notes the then outstanding principal amount of such notes plus the interest thereon accrued to the date of such refunding. The bonds shall be payable from the same local improvement district fund from which such notes were payable; shall be payable no later than the final payment date of the notes being refunded; shall be in the same total principal amount as the outstanding principal amount of the notes being refunded less any sums in the local improvement district fund the city or town applies to the redemption of such notes; and shall be sold at not less than par plus accrued interest to date of delivery. Any interest payable on the bonds in excess of the interest payable on assessment installments payable into the local improvement district fund shall be paid from the general fund of the city or town in accordance with RCW 35.45.065. The principal proceeds and interest accrued to date of delivery of the bonds shall be paid into the local improvement district fund and the notes shall be redeemed on that date. The city or town shall pay all costs and expenses of such refunding from moneys available therefor.
[ 1969 ex.s. c 258 s 12.]

catchline: Installment notes—Refunding.


title: RCW 35.45.160

text:
For the purpose of issuing bonds only, the governing body of any municipality may authorize the establishment of consolidated local improvement districts. The local improvements within such consolidated districts need not be adjoining, vicinal or neighboring. If the governing body orders the creation of such consolidated local improvement districts, the moneys received from the installment payment of the principal of and interest on assessments levied within original local assessment districts shall be deposited in a consolidated local improvement district bond redemption fund to be used to redeem outstanding consolidated local improvement district bonds.
[ 1967 ex.s. c 44 s 3.]

catchline: Consolidated local improvement districts—Authorized—Purpose.


title: RCW 35.45.170

text:
The legislative authority of any city or town may issue and sell bonds to refund outstanding local improvement district or consolidated local improvement district bonds issued after June 7, 1984, on the earliest date such outstanding bonds may be redeemed following the date of issuance of such refunding bonds. Such refunding shall be subject to the following:
(1) The refunding shall result in a net interest cost savings after paying the costs and expenses of the refunding, and the principal amount of the refunding bonds may not exceed the principal balance of the assessment roll or rolls pledged to pay the bonds being refunded at the time of the refunding.
(2) The refunding bonds shall be paid from the same local improvement fund or bond redemption fund as the bonds being refunded.
(3) The costs and expenses of the refunding shall be paid from the proceeds of the refunding bonds, or the same local improvement district fund or bond redemption fund for the bonds being refunded, except the city or town may advance such costs and expenses to such fund pending the receipt of assessment payments available to reimburse such advances.
(4) The last maturity of the refunding bonds shall be no later than one year after the last maturity of bonds being refunded.
(5) The refunding bonds may be exchanged for the bonds being refunded or may be sold in the same manner permitted at the time of sale for local improvement district bonds.
(6) All other provisions of law applicable to the refunded bonds shall apply to the refunding bonds.
[ 1984 c 186 s 66.]
Notes:
Purpose—1984 c 186: See note following RCW 39.46.110.

catchline: Refunding bonds—Limitations.


title: RCW 35.45.180

text:
Any city or town, when authorized by ordinance, may transfer permanently or temporarily, money from its general fund, or from any other municipal fund as its council shall specify in that ordinance, to its local improvement guaranty fund or any of its local improvement funds to be used for the purposes of these local improvement funds, including the payment of bonds, interest coupons, warrants, or other short-term obligations. The powers granted by this section are to be exercised at the discretion of a council when found to be in the public interest, but money transferred by means of these powers shall not be pledged to the payment of any local improvement district obligations.
[ 2003 c 139 s 1.]
Notes:
Effective date—2003 c 139: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 7, 2003]." [ 2003 c 139 s 4.]

catchline: Transfer from general fund to local improvement fund authorized—Ordinance.


title: RCW 35.47.010

text:
Any city or town having any outstanding and unpaid local improvement bonds or warrants issued in connection with a local improvement therein to which the local guaranty fund law is not applicable and that have been delinquent for more than fifteen years, by ordinance, may direct that the money, if any, remaining in a given local improvement fund for which no real property is held in trust shall be distributed by the city or town on a pro rata basis, without any reference to numerical order, to the holders of outstanding bonds or warrants for each such fund, excluding the accrued interest thereon. If the outstanding bonds or warrants are not presented for payment within one year after the last date of publication of notice provided for herein, the money being held in the local improvement fund of a city or town shall be deemed abandoned, and shall be transferred to the city or town general fund: PROVIDED, That the city or town shall publish a notice once each week for two successive weeks in the official newspaper of the city or town in which it is indicated that L.I.D. bonds for . . . . . . L.I.D. improvement Nos. . . . . to . . . . inclusive must be presented to the city or town for payment not later than one year from this date or the money being held in the local improvement fund of the city or town shall be transferred to the city or town general fund.
[ 1985 c 469 s 31; 1965 ex.s. c 6 s 1.]

catchline: Distribution of moneys in local improvement funds to holders of bonds and warrants—Notice—Time limitation—Abandonment and transfer to general fund.


title: RCW 35.47.020

text:
After the city or town having said bonds or warrants referred to in RCW 35.47.010 has distributed the money in a local improvement district fund in accordance with RCW 35.47.010, or such bonds or warrants are not presented for payment within one year after the last date of publication of notice provided for in RCW 35.47.010, such city or town may, by ordinance, declare such bonds and warrants, without any reference to numerical order, to be obsolete, cancel the same, and terminate all accounting thereon, and clear such bonds and warrants off their records including any unguaranteed bonds or warrants outstanding against districts in which there remains no money in the given local improvement fund.
[ 1965 ex.s. c 6 s 2.]

catchline: Declaration of obsolescence and cancellation upon distribution of moneys, untimely presentment, or lack of money in local improvement fund.


title: RCW 35.47.030

text:
If the bonds or warrants outstanding against a district are unguaranteed and if there remains no money in the appropriate local improvement fund to pay them, and if no real property is held in trust for the fund, the city or town shall give notice in the same manner as provided in RCW 35.47.010, stating that L.I.D. . . . . . . (bonds or warrants) for . . . . . . L.I.D. improvement Nos. . . . . to . . . . inclusive will be canceled as provided in RCW 35.47.020, unless such bonds or warrants are presented to the city or town within one year from the date of last publication of the notice, together with good cause shown as to why such cancellation should not take place. If such bonds or warrants are not presented, with good cause shown, within one year after the last date of publication of such notice, they may be canceled as provided in RCW 35.47.020.
[ 1965 ex.s. c 6 s 3.]

catchline: Cancellation procedure where no money in local improvement fund.


title: RCW 35.47.040

text:
Nothing in chapter 35.48 RCW or other existing law to the contrary shall preclude the action authorized herein.
[ 1965 ex.s. c 6 s 4.]

catchline: Action under RCW 35.47.010 through 35.47.030 unaffected by chapter 35.48 RCW or other law.


title: RCW 35.48.010

text:
If any city or town has issued bonds or warrants payable from a local improvement or condemnation award fund, to which the local improvement guaranty fund law is not applicable, and if the assessment, or last installment thereof, against which the bonds or warrants were issued has been delinquent not more than thirty-two years, the city or town may create a special revolving fund and may provide moneys therefor by general tax levy, if the levy, together with other levies made or authorized by such city or town, will not exceed the levy which is legally allowed; or such city or town may place in said fund or advance or loan to said fund any money which it is not prohibited by law from advancing, loaning to or placing in said fund.
[ 1965 c 7 s 35.48.010. Prior: 1961 c 46 s 1; 1943 c 244 s 2; Rem. Supp. 1943 s 9351-11.]
Notes:
Purpose—1943 c 244: "WHEREAS, there are many millions of dollars of delinquent and unpaid local improvement district and condemnation award bonds and warrants issued by various cities of the state and not protected by the Local Improvement Guaranty Fund, only a small part of which for the present at least can be paid and many of which will never be paid because of inability of property owners to pay the special assessments levied to provide funds for payment thereof and the depreciated value of the real estate which is the only security provided by present law from which payment of the assessments may be enforced; and, WHEREAS, the cities are not legally liable under existing law for payment of such bonds and warrants except as there are moneys available in the special fund from which the same are payable; and, WHEREAS, such cities and its citizens as a whole have derived benefit from the improvements installed with the proceeds or as a result of the issuance of such bonds and warrants; and, WHEREAS, the nonpayment of such unpaid and delinquent bonds and warrants not only causes great hardship and suffering on those who have invested money in such bonds and warrants, but also reflects discredit on the financial structure of the various cities involved, to the detriment of the cities as a whole and also the entire state; NOW, THEREFORE, this law is enacted to enable cities to provide some relief from the hardship imposed by such conditions." [ 1943 c 244 s 1.]

catchline: Special revolving fund for delinquent nonguaranteed bonds and warrants—Composition.


title: RCW 35.48.020

text:
Any moneys in such revolving fund may be used for the purchase of unpaid delinquent local improvement warrants, or bonds and interest payments, or bonds and interest coupons thereon, issued by the city or town, payable from a local improvement district fund or condemnation award fund, to which the local improvement guaranty fund law is not applicable, if the assessment, or last installment thereof, against which the bonds or warrants have been issued, has been delinquent not more than thirty-two years. The maximum purchase price to be paid for said bonds or warrants shall be fixed by the municipality, and may from time to time be changed but shall never exceed fifty percent of the face value of the bonds, interest payments, interest coupons, or warrants: PROVIDED, That no warrants shall be issued payable from the revolving fund unless there is sufficient cash in said fund available for payment of such warrants.
[ 1983 c 167 s 45; 1965 c 7 s 35.48.020. Prior: 1961 c 46 s 2; 1943 c 244 s 3; Rem. Supp. 1943 s 9351-12.]
Notes:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.

catchline: Use of revolving fund—Maximum bond price.


title: RCW 35.48.030

text:
The purchase of any such bonds or warrants shall not relieve the local improvement or condemnation award fund from which the same are payable from liability for payment of the same, but the city or town upon purchase thereof shall become subrogated to all the rights of the former owners thereof and may proceed to enforcement of said bonds or warrants as any owner thereof might do. The city or town may sell any property acquired by it in such proceedings upon such terms and for such prices as it sees fit, or it may resell any of the bonds or warrants for such prices as it shall fix.
Any excess in any local improvement district fund or condemnation award fund which will average a payment of one dollar to each payer into said fund shall, after payment, retirement, or cancellation of all bonds or warrants payable from said fund, be refunded and paid to the payers into the fund in the proportion that their respective assessments bear to the entire original assessment levied for such improvement, and any unpaid assessments, or portion thereof, shall be reduced in the same proportion. Any proceeds derived from the sale of any bonds or warrants, or from the sale of real estate, shall be placed in the revolving fund.
[ 1965 c 7 s 35.48.030. Prior: 1943 c 244 s 4; Rem. Supp. 1943 s 9351-13.]

catchline: Subrogation—Refund of surplus.


title: RCW 35.48.040

text:
If there are funds in any local improvement district fund or condemnation award fund sufficient to pay or retire any bond or warrant issued and payable from said fund, and the city or town is the owner and holder of the bond or warrant next payable from the fund, the city or town treasurer shall from the moneys in the local improvement or condemnation award fund place in the revolving fund a sum of money equivalent to the amount paid by the city or town for such bond or warrant and shall thereupon cancel, mark paid and remove from said revolving fund such bond or warrant.
[ 1965 c 7 s 35.48.040. Prior: 1943 c 244 s 5; Rem. Supp. 1943 s 9351-14.]

catchline: Refund to revolving fund.


title: RCW 35.48.050

text:
Whenever a city or town has heretofore by ordinance created a fund for use in purchasing delinquent local improvement or condemnation award bonds or warrants not protected by the local improvement guaranty fund law, and has purchased any such bonds or warrants and issued warrants payable from said fund, which warrants are unpaid because of lack of funds and have remained unpaid for a period of less than thirty-two years from date of issue thereof, the city or town may use any funds available in the revolving fund to purchase said warrants at such price as it may determine, but in no event at more than fifty percent of the face value, without interest.
Whenever all such warrants have been purchased or paid, the city or town may transfer to the revolving fund any bonds, warrants or other assets belonging to said fund first above mentioned, and thereafter such bonds, warrants or other assets shall be held and disposed of for the benefit of said revolving fund in the same manner as other funds and assets therein: PROVIDED, That nothing contained in this chapter shall legalize any warrants heretofore issued or render any city or town liable thereunder.
[ 1965 c 7 s 35.48.050. Prior: 1961 c 46 s 3; 1943 c 244 s 6; Rem. Supp. 1943 s 9351-15.]

catchline: Purchase of warrants on previous funds—Transfer of assets to revolving fund—Disposition.


title: RCW 35.48.060

text:
All actions of a city or town respecting the purchase of bonds and warrants or sales of bonds, warrants or assets of the revolving fund shall be as directed by general or special ordinance.
[ 1965 c 7 s 35.48.060. Prior: 1943 c 244 s 7; Rem. Supp. 1943 s 9351-16.]

catchline: Procedure governed by ordinance.


title: RCW 35.49.010

text:
All assessments for local improvements in local improvement districts shall be collected by the city treasurer and shall be kept in a separate fund to be known as "local improvement fund, district No. . . . ." and shall be used for no other purpose than the redemption of warrants drawn upon and bonds issued against the fund to provide payment for the cost and expense of the improvement.
All assessments for local improvements in a utility local improvement district shall be collected by the city treasurer, shall be paid into the appropriate revenue bond fund, and shall be used for no other purpose than the redemption of revenue bonds issued to provide funds for the cost and expense of the improvement.
As soon as the assessment roll has been placed in the hands of the city or town treasurer for collection, he or she shall publish a notice in the official newspaper of the city or town once a week for two consecutive weeks, that the roll is in his or her hands for collection and that all or any portion of the assessment may be paid within thirty days from the date of the first publication of the notice without penalty, interest or costs.
Within fifteen days of the first newspaper publication, the city or town treasurer shall notify each owner or reputed owner whose name appears on the assessment roll, at the address shown on the tax rolls of the county treasurer for each item of property described on the list, of the nature of the assessment, of the amount of his or her real property subject to such assessment, of the total amount of assessment due, and of the time during which such assessment may be paid without penalty, interest, or costs.
[ 2009 c 549 s 2085; 1972 ex.s. c 137 s 1; 1969 ex.s. c 258 s 13; 1967 c 52 s 13; 1965 c 7 s 35.49.010. Prior: (i) 1911 c 98 s 28; RRS s 9380. (ii) 1911 c 98 s 50, part; RRS s 9403, part.]
Notes:
Severability—1972 ex.s. c 137: "If any provision of this 1972 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1972 ex.s. c 137 s 6.]
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
Saving—1927 c 275: "All local improvement initiated or proceedings commenced by any city or town before the taking effect of this act, relating to the making of any local improvement, or the collection and foreclosure of local improvement, or the collection and foreclosure of local improvement assessments, and the sale of property therefor, shall proceed without being in any manner affected by the passage of this act; PROVIDED, That any city or town may at its option foreclose in the manner provided in this act the lien of any local improvement assessment created prior to the effective date of this act, and cause deed to issue, but as to any such property purchased by such city or town at such foreclosure the same shall be held and sold by such city or town under and pursuant to the provisions of law in force and effect prior to the taking effect of this act." [ 1927 c 275 s 8.]

catchline: Collection by city treasurer—Notices.


title: RCW 35.49.020

text:
In all cases where bonds are issued to pay the cost and expense of a local improvement, the ordinance levying the assessments shall provide that the sum charged against any lot, tract, and parcel of land or other property, or any portion thereof, may be paid during the thirty day period allowed for the payment of assessments without penalty or interest and that thereafter the sum remaining unpaid may be paid in equal annual principal installments or in equal annual installments of principal and interest. The number of installments shall be less by two than the number of years which the bonds issued to pay for the improvement are to run. The estimated interest rate may be stated in the ordinance confirming the assessment roll. Where payment is required in equal annual principal installments, interest on the whole amount unpaid at the rate fixed by the ordinance authorizing the issuance and sale of the bonds shall be due on the due date of the first installment of principal and each year thereafter on the due date of each installment of principal: PROVIDED, That the legislative authority of any city or town having made a bond issue payable on or before twenty-two years after the date of issue may provide by ordinance that all assessments and portions of assessments unpaid after the thirty day period allowed for payment of assessments without penalty or interest may be paid in ten equal installments beginning with the eleventh year and ending with the twentieth year from the expiration of said thirty day period, together with interest on the unpaid installments at the rate fixed by such ordinance, and that in each year after the said thirty day period, to and including the tenth year thereafter, one installment of interest on the principal sum of the assessment at the rate so fixed shall be paid and collected, and that beginning with the eleventh year after the thirty day period one installment of the principal, together with the interest due thereon, and on all installments thereafter to become due shall be paid and collected.
[ 1982 c 96 s 1; 1981 c 323 s 5; 1969 ex.s. c 258 s 14; 1965 c 7 s 35.49.020. Prior: 1925 ex.s. c 117 s 1; 1915 c 168 s 5; 1911 c 98 s 49; 1899 c 124 s 4; RRS s 9402.]

catchline: Installments—Number—Due date.


title: RCW 35.49.030

text:
Every city and town shall prescribe by ordinance within what time assessments or installments thereof shall be paid, and shall provide for the payment and collection of interest thereon at a rate as shall be fixed by the legislative body of the city or town. Assessments or installments thereof, when delinquent, in addition to such interest, shall bear such penalty not less than five percent as shall be by general ordinance prescribed.
[ 1971 ex.s. c 116 s 5; 1969 ex.s. c 258 s 15; 1965 c 7 s 35.49.030. Prior: 1955 c 353 s 3; prior: 1927 c 275 s 1, part; 1921 c 92 s 1, part; 1911 c 98 s 24, part; RRS s 9376, part.]

catchline: Ordinance to prescribe time of payment—Interest—Penalties.


title: RCW 35.49.040

text:
The owner of any lot, tract, or parcel of land or other property charged with local improvement assessment may redeem it from all or any portion thereof by paying to the city or town treasurer all or any portion thereof without interest within thirty days after the first publication by the treasurer of notice that the assessment roll is in his or her hands for collection.
[ 2009 c 549 s 2086; 1965 c 7 s 35.49.040. Prior: 1911 c 98 s 50, part; RRS s 9403, part.]

catchline: Payment without interest or penalty.


title: RCW 35.49.050

text:
The owner of any lot, tract, or parcel of land or other property charged with a local improvement assessment may redeem it from all liability for the unpaid amount of the assessment at any time after the thirty day period allowed for payment of assessments without penalty or interest by paying the entire installments of the assessment remaining unpaid to the city or town treasurer with interest thereon to the date of maturity of the installment next falling due.
[ 1965 c 7 s 35.49.050. Prior: 1911 c 98 s 50, part; RRS s 9403, part.]

catchline: Prepayment of installments subsequently due.


title: RCW 35.49.060

text:
On or before the fifteenth day of August of each year, the city or town treasurer shall certify to the city or town council a detailed statement showing:
(1) The proceedings authorizing and confirming any local improvement assessments or utility local improvement assessments affecting city or town property,
(2) The lots, tracts, or parcels of lands of the city or town so assessed,
(3) The several assessments against each,
(4) The interest, penalties, and charges thereon,
(5) The penalties and charges which will accrue upon the assessments to the date of payment, and
(6) The total of all such assessments, interest, penalty, and charges.
The longest outstanding liens shall be paid first, but if the money in the "city (or town) property assessments redemption fund" is insufficient at any time to discharge all such liens against the lands of the city or town upon a given assessment roll, the city or town treasurer may pay such portion thereof as may be possible from the funds available.
If deemed necessary, the city or town council may transfer money from the general fund to the redemption fund as a loan to be repaid when the money is available for repayment.
[ 1967 c 52 s 14; 1965 c 7 s 35.49.060. Prior: 1929 c 183 s 2, part; 1909 c 130 s 2; RRS s 9345, part.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Payment by city or town.


title: RCW 35.49.070

text:
Upon the confirmation of the assessment roll for a local improvement district or utility local improvement district, the city or town treasurer shall certify and forward to the board of county commissioners a statement of all the lots, tracts, or parcels of land held or owned by the county assessed thereon, separately describing each lot, tract, or parcel, with the amount of the assessment charged against it.
The board of county commissioners shall cause the amount of such local assessments to be paid to the city or town as other claims against the county are paid.
If title to any property thus described was acquired by the county through foreclosure of general tax liens, the county shall:
(1) Pay the assessment from the proceeds of the sale of the property; or
(2) Sell the property subject to the lien of the assessment.
[ 1967 c 52 s 15; 1965 c 7 s 35.49.070. Prior: 1929 c 139 s 1; 1905 c 29 s 3; RRS s 9342.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Payment by county.


title: RCW 35.49.080

text:
Upon the confirmation of the assessment roll for a local improvement district or utility local improvement district, the city treasurer shall certify and forward to the board of park commissioners of any metropolitan park district in which the city is located, a statement of all the lots, tracts, and parcels of land or other property held or owned by the district, assessed thereon, separately describing each lot, tract, or parcel with the amount of the assessment charged against it.
The board of park commissioners shall cause the amount of the local assessments to be paid as other claims against the metropolitan park district are paid.
[ 1967 c 52 s 16; 1965 c 7 s 35.49.080. Prior: 1929 c 204 s 3; RRS s 9343-3.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Payment by metropolitan park district.


title: RCW 35.49.090

text:
If any assessment for a local improvement, or an installment thereof, or judgment for either of them is paid, or a certificate of sale for either of them is redeemed by a joint owner of any of the property so assessed, he or she may, after demand and refusal, recover from his or her co-owners, by an action brought in superior court, the respective portions of the payment which each co-owner should bear. He or she shall have a lien upon the undivided interests of his or her co-owners from the date of the payment made by him or her and in the action shall recover interest at ten percent from the date of payment by him or her and the costs of the action in addition to the principal sum due him or her.
[ 2009 c 549 s 2087; 1965 c 7 s 35.49.090. Prior: 1911 c 98 s 62; RRS s 9415.]

catchline: Payment by joint owner.


title: RCW 35.49.100

text:
If, through error or inadvertence, a person pays any assessment for a local improvement or an installment thereof upon the lands of another, he or she may, after demand and refusal, recover from the owner of such lands, by an action in the superior court, the amount so paid and the costs of the action.
[ 2009 c 549 s 2088; 1965 c 7 s 35.49.100. Prior: 1911 c 98 s 65; RRS s 9418.]

catchline: Payment in error—Remedy.


title: RCW 35.49.110

text:
If the amount of any assessment for a local improvement with interest, penalty, costs, and charges accrued thereon is paid to the treasurer before sale of the property in foreclosure of the lien thereon, the city or town treasurer shall mark it paid upon the assessment roll with the date of payment thereof.
[ 1965 c 7 s 35.49.110. Prior: 1927 c 275 s 2; 1911 c 98 s 30; RRS s 9382.]

catchline: Record of payment.


title: RCW 35.49.130

text:
If any property situated in a local improvement district or utility local improvement district created by a city or town is offered for sale for general taxes by the county treasurer, the city or town shall have power to protect the lien or liens of any local improvement assessments outstanding against the whole or portion of such property by purchase at the treasurer's foreclosure sale.
[ 1995 c 38 s 2; 1994 c 301 s 4; 1965 c 7 s 35.49.130. Prior: (i) 1911 c 98 s 63; RRS s 9416. (ii) 1929 c 143 s 1, part; 1925 ex.s. c 170 s 1, part; 1911 c 98 s 40, part; RRS s 9393, part.]
Notes:
Acts of municipal officers ratified and confirmed—1995 c 38: See note following RCW 3.02.045.

catchline: Tax liens—City may protect assessment lien at foreclosure sale.


title: RCW 35.49.140

text:
If a city or town has bid in any property on sale for local improvement assessments, it may satisfy the lien of any outstanding general taxes upon the property by payment of the face of such taxes and costs, without penalty or interest, but this shall not apply where certificates of delinquency against the property have been issued to private persons.
[ 1965 c 7 s 35.49.140. Prior: 1929 c 143 s 1, part; 1925 ex.s. c 170 s 1, part; 1911 c 98 s 40, part; RRS s 9393, part.]

catchline: Tax liens—Payment by city after taking property on foreclosure of local assessments.


title: RCW 35.49.150

text:
If property is struck off to or bid in by a county at a sale for general taxes, and is subject to local improvement assessments in any city or town, or has been taken over by the city or town on the foreclosure of local improvement assessments, the city or town may acquire the property from the county at any time before resale and receive a deed therefor upon paying the face of such taxes and costs, without penalty or interest.
[ 1965 c 7 s 35.49.150. Prior: 1929 c 143 s 1, part; 1925 ex.s. c 170 s 1, part; 1911 c 98 s 40, part; RRS s 9393, part.]

catchline: Tax title property—City may acquire from county before resale.


title: RCW 35.49.160

text:
Whenever property struck off to or bid in by a county at a sale for general taxes is subsequently sold by the county, the proceeds of the sale must be applied as follows:
(1) First, to reimburse the county for the costs of foreclosure and sale as defined in RCW 36.35.110;
(2) Any remaining proceeds must next be applied to pay any amounts deferred under chapter 84.37 or 84.38 RCW on the property, including accrued interest, and outstanding at the time the county acquired the property by tax deed;
(3) Any remaining proceeds must next be applied to discharge in full the lien or liens for general taxes for which the property was sold;
(4) Any remaining proceeds must be paid to the city or town to discharge all local improvement assessment liens against the property; and
(5) Any surplus proceeds must be distributed among the proper county funds.
[ 2013 c 221 s 1; 1965 c 7 s 35.49.160. Prior: 1929 c 143 s 1, part; 1925 ex.s. c 170 s 1, part; 1911 c 98 s 40, part; RRS s 9393, part.]

catchline: Tax title property—Disposition of proceeds upon resale.


title: RCW 35.50.005

text:
Within fifteen days after any city or town has ordered a local improvement and created a local improvement district, the city or town shall cause to be filed with the officer authorized by law to collect the assessments for such improvement, the title of the improvement and district number and a copy of the diagram or print showing the boundaries of the district and preliminary assessment roll or abstract of same showing thereon the lots, tracts and parcels of land that will be specially benefited thereby and the estimated cost and expense of such improvement to be borne by each lot, tract, or parcel of land. Such officer shall immediately post the proposed assessment roll upon his or her index of local improvement assessments against the properties affected by the local improvement.
[ 2009 c 549 s 2089; 1969 ex.s. c 258 s 16; 1965 c 7 s 35.50.005. Prior: 1955 c 353 s 1.]

catchline: Filing of title, diagram, expense—Posting proposed roll.


title: RCW 35.50.010

text:
The charge assessed upon the respective lots, tracts, or parcels of land and other property in the assessment roll confirmed by ordinance of the city or town council for the purpose of paying the cost and expense in whole or in part of any local improvement, shall be a lien upon the property assessed from the time the assessment roll is placed in the hands of the city or town treasurer for collection, but as between the grantor and grantee, or vendor and vendee of any real property, when there is no express agreement as to payment of the local improvement assessments against the real property, the lien of such assessment shall attach thirty days after the filing of the diagram or print and the estimated cost and expense of such improvement to be borne by each lot, tract, or parcel of land, as provided in RCW 35.50.005. Interest and penalty shall be included in and shall be a part of the assessment lien.
The assessment lien shall be paramount and superior to any other lien or encumbrance theretofore or thereafter created except a lien for general taxes.
[ 1965 c 7 s 35.50.010. Prior: 1955 c 353 s 4; prior: (i) 1911 c 98 s 20; RRS s 9372. (ii) 1927 c 275 s 1, part; 1921 c 92 s 1; 1911 c 98 s 24, part; RRS s 9376, part.]

catchline: Assessment lien—Attachment—Priority.


title: RCW 35.50.020

text:
If the city or town council in making assessments against any property within any local improvement district or utility local improvement district has acted in good faith and without fraud, the assessments shall be valid and enforceable as such and the lien thereof upon the property assessed shall be valid.
It shall be no objection to the validity of the assessment, or the lien thereof:
(1) That the contract for the improvement was not awarded in the manner or at the time required by law; or
(2) That the assessment was made by an unauthorized officer or person if the assessment roll was confirmed by the city or town authorities; or
(3) That the assessment is based upon a front foot basis, or upon a basis of benefits to the property within the improvement district unless it is made to appear that the city or town authorities did not act in good faith and did not attempt to act fairly in regard thereto or unless it is made to appear that the city or town authorities acted fraudulently or oppressively in making the assessment.
All local improvement assessments heretofore or hereafter made by city or town authorities in good faith are valid and in full force and effect.
[ 1967 c 52 s 17; 1965 c 7 s 35.50.020. Prior: 1911 c 98 s 61; RRS s 9414.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Assessment lien—Validity.


title: RCW 35.50.030

text:
If on the first day of January in any year, two installments of any local improvement assessment are delinquent, or if the final installment thereof has been delinquent for more than one year, the city or town shall proceed with the foreclosure of the delinquent assessment or delinquent installments thereof by proceedings brought in its own name in the superior court of the county in which the city or town is situate.
The proceedings shall be commenced on or before March 1st of that year or on or before such other date in such year as may be fixed by general ordinance, but not before the city or town treasurer has notified by certified mail the persons whose names appear on the current assessment roll as owners of the property charged with the assessments or installments which are delinquent, at the address last known to the treasurer, a notice thirty days before the commencement of the proceedings. If the person whose name appears on the assessment rolls of the county assessor as owner of the property, or whose name appears on the tax rolls of the county treasurer as taxpayer of the property, or the address shown for the owner, differs from that appearing on the city or town assessment roll, then the treasurer shall also mail a copy of the notice to that person or that address.
The notice shall state the amount due, including foreclosure costs, upon each separate lot, tract, or parcel of land and the date after which the proceedings will be commenced. The city or town treasurer shall file with the clerk of the superior court at the time of commencement of the foreclosure proceeding the affidavit of the person who mailed the notices. This affidavit shall be conclusive proof of compliance with the requirements of this section.
[ 2002 c 168 s 1; 1997 c 393 s 1; 1983 c 303 s 18; 1982 c 91 s 1; 1981 c 323 s 6; 1965 c 7 s 35.50.030. Prior: 1933 c 9 s 1, part; 1927 c 275 s 5, part; 1919 c 70 s 2; 1915 c 185 s 1; 1911 c 98 ss 34, 36, part; RRS s 9386, part; prior: 1897 c 111.]
Notes:
Severability—1982 c 91: "If any provision of this amendatory act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1982 c 91 s 10.]
Construction—1933 c 9: "The provisions of this act shall be applicable to the lien of assessments heretofore as well as hereafter levied and to foreclosure proceedings now pending." [ 1933 c 9 s 3.]

catchline: Authority and conditions precedent to foreclosure.


title: RCW 35.50.040

text:
When the local improvement assessment is payable in installments, the enforcement of the lien of any installment shall not prevent the enforcement of the lien of any subsequent installment.
A city or town may by general ordinance provide that upon failure to pay any installment due the entire assessment shall become due and payable and the collection thereof enforced by foreclosure: PROVIDED, That the payment of all delinquent installments together with interest, penalty, and administrative costs at any time before entry of judgment in foreclosure shall extend the time of payment on the remainder of the assessments as if there had been no delinquency or foreclosure. Where foreclosure of two installments of the same assessment on any lot, tract, or parcel is sought, the city or town treasurer shall cause such lot, tract, or parcel to be dismissed from the action, if the installment first delinquent together with interest, penalty, administrative costs, and charges is paid at any time before sale.
[ 1997 c 393 s 2; 1965 c 7 s 35.50.040. Prior: (i) 1933 c 9 s 1, part; 1927 c 275 s 5, part; 1919 c 70 s 2, part; 1915 c 185 s 1; 1911 c 98 ss 34, 36, part; RRS s 9386, part. (ii) 1919 c 70 s 1; 1911 c 98 s 35; RRS s 9388; prior: 1897 c 111.]

catchline: Entire assessment, foreclosure of.


title: RCW 35.50.050

text:
An action to collect a local improvement assessment or any installment thereof or to enforce the lien thereof whether brought by the city or town, or by any person having the right to bring such action must be commenced within ten years after the assessment becomes delinquent or within ten years after the last installment becomes delinquent, if the assessment is payable in installments: PROVIDED, That the time during which payment of principal is deferred as to economically disadvantaged property owners as provided for in RCW 35.43.250 shall not be a part of the time limited for the commencement of action.
[ 1989 c 11 s 6; 1972 ex.s. c 137 s 5; 1965 c 7 s 35.50.050. Prior: 1911 c 98 s 41; RRS s 9394.]
Notes:
Severability—1989 c 11: See note following RCW 9A.56.220.
Severability—1972 ex.s. c 137: See note following RCW 35.49.010.

catchline: Limitation of foreclosure action.


title: RCW 35.50.220

text:
In foreclosing local improvement assessment liens, a city or town shall proceed by filing a complaint in the superior court of the county in which the city or town is located. It shall be sufficient to allege in the complaint (1) the passage of the ordinance authorizing the improvement, (2) the making of the improvement, (3) the levying of the assessment, (4) the confirmation thereof, (5) the date of delinquency of the installment or installments of the assessment for the enforcement of which the action is brought and (6) that they have not been paid prior to delinquency or at all.
[ 1982 c 91 s 2; 1965 c 7 s 35.50.220. Prior: 1933 c 9 s 2, part; RRS s 9386-1, part.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.

catchline: Procedure—Commencement of action.


title: RCW 35.50.225

text:
In foreclosing local improvement assessments, the summons shall be substantially in the following form:
SUPERIOR COURT OF WASHINGTON
FOR [ . . . . . .] COUNTY
. . . .,









No . . . . .
Plaintiff,
v.
summons for foreclosure
. . . .,
of local improvement
Defendant.
assessment lien
To the Defendant: A lawsuit has been started against you in the above entitled court by . . . . . ., plaintiff. Plaintiff's claim is stated in the written complaint, a copy of which is served upon you with this summons. The purpose of this suit is to foreclose on your interest in the following described property:
[legal description]
which is located at:
[street address]
In order to defend against this lawsuit, you must respond to the complaint by stating your defense in writing, and by serving a copy upon the person signing this summons within twenty days after the service of this summons, excluding the day of service, or a default judgment may be entered against you without notice. A default judgment is one where plaintiff is entitled to what he or she asks for because you have not responded. If you serve a notice of appearance on the undersigned person, you are entitled to notice before a default judgment may be entered.
IMPORTANT NOTICE
If judgment is taken against you, either by default or after hearing by the court, your property will be sold at public auction.
You may prevent the sale by paying the amount of the judgment at any time prior to the sale.
If your property is sold, you may redeem the property at any time up to two years after the date of the sale, by paying the amount for which the property was sold, plus interest and costs of the sale.
If you wish to seek the advice of an attorney in this matter, you should do so promptly so that your written response, if any, may be served on time.
[signed] . . . .
. . . .
Print or Type Name
( )
Plaintiff
( )
Plaintiff's
Attorney
P.O. Address . . . .
Dated . . . .
Telephone Number . . . .
[ 2009 c 549 s 2090; 1982 c 91 s 6.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.

catchline: Procedure—Form of summons.


title: RCW 35.50.230

text:
In foreclosing local improvement assessment liens, it is not necessary to bring a separate suit for each of the lots, tracts, or parcels of land or other property or for each separate local improvement district or utility local improvement district. All or any of the lots, tracts, or parcels of land or other property upon which local improvement assessments are delinquent under any and all local improvement assessment rolls in the city or town may be proceeded against in the same action. For all lots, tracts, or parcels which contain a residential structure with an assessed value of at least two thousand dollars, all persons owning or claiming to own the property shall be made defendants thereto. For all other lots, tracts, or parcels, the persons whose names appear on the assessment roll and property tax rolls as owners of the property charged with the assessments or taxes shall be made defendants thereto.
[ 1983 c 303 s 19; 1982 c 91 s 3; 1967 c 52 s 19; 1965 c 7 s 35.50.230. Prior: 1933 c 9 s 2, part; RRS s 9386-1, part.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Procedure—Parties and property included.


title: RCW 35.50.240

text:
In foreclosing local improvement assessment liens, the assessment roll and the ordinance confirming it, or duly authenticated copies thereof shall be prima facie evidence of the regularity and legality of the proceedings connected therewith and the burden of proof shall be on the defendants.
[ 1982 c 91 s 4; 1965 c 7 s 35.50.240. Prior: 1933 c 9 s 2, part; RRS s 9386-1, part.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.

catchline: Procedure—Pleadings and evidence.


title: RCW 35.50.250

text:
In foreclosing local improvement assessments, if the lot, tract, or parcel contains a residential structure with an assessed value of at least two thousand dollars, the summons shall be served upon the defendants in the manner required by RCW 4.28.080. For all other lots, tracts, or parcels the summons shall be served by either personal service on the defendants or by certified and regular mail.
[ 1983 c 303 s 20; 1982 c 91 s 5; 1965 c 7 s 35.50.250. Prior: 1933 c 9 s 2, part; RRS s 9386-1, part.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.
Commencement of actions: Chapter 4.28 RCW.

catchline: Procedure—Summons and service.


title: RCW 35.50.260

text:
In foreclosing local improvement assessments the action shall be tried to the court without a jury. If the parties interested in any particular lot, tract, or parcel default, the court may enter judgment of foreclosure and sale as to such parties and lots, tracts, or parcels and the action may proceed as to the remaining defendants and lots, tracts, or parcels. Judgment and order of sale may be entered as to any one or more separate lots, tracts, or parcels involved in the action and the court shall retain jurisdiction to others.
The judgment shall specify separately the amount of the installments with interest, penalty, and all reasonable administrative costs, including, but not limited to, the title searches, chargeable to each lot, tract, or parcel. The judgment shall have the effect of a separate judgment as to each lot, tract, or parcel described in the judgment, and any appeal shall not invalidate or delay the judgment except as to the property concerning which the appeal is taken. In the judgment the court shall order the lots, tracts, or parcels therein described sold by the city or town treasurer or by the county sheriff and an order of sale shall issue pursuant thereto for the enforcement of the judgment.
In all other respects, the trial, judgment, and appeals to the supreme court or the court of appeals shall be governed by the statutes governing the foreclosure of mortgages on real property.
Prior to the sale of the property, if the property is shown on the property tax rolls under unknown owner or if the property contains a residential structure having an assessed value of two thousand dollars or more, the treasurer shall order or conduct a title search of the property to determine the record titleholders and all persons claiming a mortgage, deed of trust, or mechanic's, laborer's, material supplier's, or vendor's lien on the property.
At least thirty days prior to the sale of the property, a copy of the notice of sale shall be mailed by certified and regular mail to all defendants in the foreclosure action as to that parcel, lot, or tract and, if the owner is unknown or the property contains a residential structure having an assessed value of two thousand dollars or more, a copy of the notice of sale shall be mailed by regular and certified mail to any additional record titleholders and persons claiming a mortgage, deed of trust, or mechanic's, laborer's, material supplier's, or vendor's lien on the property.
In all other respects, the procedure for sale shall be conducted in the same manner as property tax sales described in RCW 84.64.080.
[ 2013 c 23 s 63; 1997 c 393 s 3; 1983 c 303 s 21; 1982 c 91 s 7; 1971 c 81 s 93; 1965 c 7 s 35.50.260. Prior: 1933 c 9 s 2, part; RRS s 9386-1, part.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.
Foreclosure of real estate mortgages and personal property liens: Chapter 61.12 RCW.
Foreclosure of special assessments by water-sewer districts—Attorneys' fees: RCW 57.16.150.

catchline: Procedure—Trial and judgment—Notice of sale.


title: RCW 35.50.270

text:
In foreclosing local improvement assessments, all sales shall be subject to the right of redemption within two years from the date of sale.
[ 1983 c 303 s 22; 1982 c 91 s 8; 1965 c 7 s 35.50.270. Prior: 1933 c 9 s 2, part; RRS s 9386-1, part.]
Notes:
Severability—1982 c 91: See note following RCW 35.50.030.

catchline: Procedure—Sale—Right of redemption.


title: RCW 35.51.010

text:
The definitions set forth in this section apply throughout this chapter.
(1) "Local improvement district" means any local improvement district, local utility district, or any other similar special assessment district.
(2) "Municipality" means any city, town, county, metropolitan municipal corporation, or any other municipal corporation or quasi-municipal corporation of the state of Washington authorized to order local improvements, to establish local improvement districts, and to levy special assessments on property specially benefited thereby to pay the expense of the improvements.
(3) "Permissible floor area" means the maximum total floor area, at grade and above and below grade, of a building or other structure that may lawfully be developed on a property.
(4) "Private land use restriction" means any restriction on the use of property imposed by agreement and enforceable by a court of law and that the legislative authority of a municipality determines is useful in measuring special benefits to a property from an improvement. Such restrictions include but are not limited to easements, covenants, and equitable servitudes that are not mere personal obligations.
(5) "Public land use restriction" means any restriction on the use of property imposed by federal, state, or local laws, regulations, ordinances, or resolutions. Such restrictions include but are not limited to local zoning ordinances and historic preservation statutes.
[ 1985 c 397 s 5.]

catchline: Definitions.


title: RCW 35.51.020

text:
A municipality may contract with any other municipality, with a public corporation, or with the state of Washington, for the following purposes:
(1) To have the acquisition or construction of the whole or any part of an improvement performed by another municipality, by a public corporation, or by the state of Washington;
(2) To pay, from assessments on property within a local improvement district or from the proceeds of local improvement district bonds, notes or warrants, the whole or any part of the expense of an improvement ordered, constructed, acquired, or owned by another municipality or a public corporation; or
(3) To integrate the planning, financing, construction, acquisition, management, or operation, or any combination thereof, of the improvements of one municipality or a public corporation with the planning, financing, construction, acquisition, management, or operation, or any combination thereof, of the improvements of another municipality or public corporation on such terms and conditions as may be mutually agreed upon including, but not limited to, the allocation of the costs of the improvements and the allocation of planning, financing, construction, management, operation, or other responsibilities.
[ 1987 c 242 s 5; 1985 c 397 s 6.]
Notes:
Policy—1987 c 242: See note following RCW 35.43.005.

catchline: Joint planning, construction, and operation of improvements.


title: RCW 35.51.030

text:
(1) As an alternative or in addition to other methods of ascertaining assessments for local improvements, the legislative authority of a municipality may develop and apply a system of classification of properties based upon some or all of the public land use restrictions or private land use restrictions to which such property may be put at the time the assessment roll is confirmed.
(2) The legislative authority of a municipality may classify property into office, retail, residential, public, or any other classifications the legislative authority finds reasonable, and may levy special assessments upon different classes of property at different rates, but in no case may a special assessment exceed the special benefit to a particular property. A municipality also may exempt certain classes of property from assessment if the legislative authority of the municipality determines that properties within such classes will not specially benefit from the improvement.
(3) For each property within a classification, the legislative authority of the municipality may determine the special assessment after consideration of any or all of the following:
(a) Square footage of the property;
(b) Permissible floor area;
(c) Distance from or proximity of access to the local improvement;
(d) Private land use restrictions and public land use restrictions;
(e) Existing facilities on the property at the time the assessment roll is confirmed; and
(f) Any other factor the legislative authority finds to be a reasonable measure of the special benefits to the properties being assessed.
(4) If after the assessment roll is confirmed, the legislative authority of a municipality finds that the lawful uses of any assessed property have changed and that the property no longer falls within its original classification, the legislative authority may, in its discretion, reclassify and reassess such property whether or not the bonds issued to pay any part of such costs remain outstanding. If such reassessment reduces the total outstanding assessments within the local improvement district, the legislative authority shall either reassess all other properties upward in an aggregate amount equal to such reduction, or shall pledge additional money, including money in a reserve fund, to the payment of principal of and interest on such bonds in an amount equal to such reduction.
(5) When the legislative authority of a municipality determines that it will use the alternative or additional method of assessment authorized by this section, it may select and describe the method or methods of assessment in the ordinance ordering a local improvement and creating a local improvement district if such method or methods of assessment have been described in the notice of hearing required under RCW 35.43.150. If the method or methods of assessment are so selected and described in the ordinance ordering a local improvement and creating a local improvement district, the action and decision of the legislative authority as to such method or methods of assessment shall be final and conclusive, and no lawsuit whatsoever may be maintained challenging such method or methods of assessment unless that lawsuit is served and filed no later than thirty days after the date of passage of the ordinance ordering the improvement, and creating the district or, when applicable, no later than thirty days after the expiration of the thirty-day protest period provided in RCW 35.43.180.
[ 1985 c 397 s 7.]

catchline: Alternative or additional method of assessment—Classification of property.


title: RCW 35.51.040

text:
For the purpose of securing the payment of the principal of and interest on an issue of local improvement bonds, notes, warrants, or other short-term obligations, the legislative authority of a municipality may create a reserve fund in an amount not exceeding fifteen percent of the principal amount of the bonds, notes, or warrants issued. The cost of a reserve fund may be included in the cost and expense of any local improvement for assessment against the property in the local improvement district to pay the cost, or any part thereof. The reserve fund may be provided for from the proceeds of the bonds, notes, warrants, or other short-term obligations, from special assessment payments, or from any other money legally available therefor. The legislative authority of a municipality shall provide that after payment of administrative costs a sum in proportion to the ratio between the part of the original assessment against a given lot, tract, or parcel of land in a local improvement district assessed to create a reserve fund, if any, and the total original amount of such assessment, plus a proportionate share of any interest accrued in the reserve fund, shall be credited and applied, respectively, to any nondelinquent portion of the principal of that assessment and any nondelinquent installment interest on that assessment paid by a property owner, but in no event may the principal amount of bonds outstanding exceed the principal amount of assessments outstanding. Whether the payment is made during the thirty-day prepayment period referred to in RCW 35.49.010 and 35.49.020 or thereafter and whenever all or part of a remaining nondelinquent assessment or any nondelinquent installment payment of principal and interest is paid, the reserve fund balance shall be reduced accordingly as each such sum is thus credited and applied to a nondelinquent principal payment and a nondelinquent interest payment. Each payment of a nondelinquent assessment or any nondelinquent installment payment of principal and interest shall be reduced by the amount of the credit. The balance of a reserve fund remaining after payment in full and retirement of all local improvement bonds, notes, warrants, or other short-term obligations secured by such fund shall be transferred to the municipality's guaranty fund.
Where, before July 26, 1987, a municipality established a reserve fund under this section that did not provide for a credit or reimbursement of the money remaining in the reserve fund to the owners of the lots, tracts, or parcels of property subject to the assessments, the balance in the reserve fund shall be distributed, after payment in full and retirement of all local improvement district bonds and other obligations secured by the reserve fund, to those owners of the lots, tracts, or parcels of property subject to the assessments at the time the final installment or assessment payment on the lot, tract, or parcel was made. No owner is eligible to receive reimbursement for a lot, tract, or parcel if a lien on an unpaid assessment, or an installment thereon, that was imposed on such property remains in effect at the time the reimbursement is made or was foreclosed on the property. The amount to be distributed to the owners of each lot, tract, or parcel that is eligible for reimbursement shall be equal to the balance in the reserve fund, multiplied by the assessment imposed on the lot, tract, or parcel, divided by the total of all the assessments on the lots, tracts, or parcels eligible for reimbursement.
[ 1987 c 340 s 1; 1985 c 397 s 8.]

catchline: Reserve fund authorized—Use.


title: RCW 35.51.050

text:
Assessments for local improvements in a local improvement district created by a municipality may be pledged and applied when collected to the payment of its obligations under a loan agreement entered into under chapter 39.69 RCW to pay costs of improvements in such a local improvement district.
[ 1997 c 426 s 4.]

catchline: Loan agreements—Assessments may be pledged.


title: RCW 35.51.900

text:
The authority granted by sections 1 through 8 of this act is supplemental and in addition to the authority granted by Title 35 RCW and to any other authority granted to cities, towns, or municipal corporations to levy special assessments.
[ 1985 c 397 s 12.]

catchline: Authority supplemental—1985 c 397.


title: RCW 35.51.9001

text:
The authority granted by RCW 35.51.050 is supplemental and in addition to the authority granted by Title 35 RCW and to any other authority granted to cities, towns, or municipal corporations to levy, pledge, and apply special assessments.
[ 1997 c 426 s 5.]

catchline: Authority supplemental—1997 c 426.


title: RCW 35.53.010

text:
Property bid in by the city or town or struck off to it pursuant to proceedings for the foreclosure of local improvement assessment liens shall be held in trust by the city or town for the fund of the improvement district or the revenue bond fund into which assessments in utility local improvement districts are pledged to be paid for the benefit of which the property was sold. Any property so held in trust shall be exempt from taxation for general state, county and municipal purposes during the period that it is so held.
[ 1967 c 52 s 20; 1965 c 7 s 35.53.010. Prior: 1933 c 107 s 1, part; 1927 c 275 s 3, part; 1911 c 98 s 31, part; RRS s 9383, part.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Property to be held in trust—Taxability.


title: RCW 35.53.020

text:
The city or town may relieve itself of its trust relation to a local improvement district fund or revenue bond fund into which utility local improvement assessments are pledged to be paid as to any lot, tract, or parcel of property by paying into the fund the amount of the delinquent assessment for which the property was sold and all accrued interest, together with interest to the time of the next call of bonds or warrants against such fund at the rate provided thereon. Upon such payment the city or town shall hold the property discharged of the trust.
[ 1967 c 52 s 21; 1965 c 7 s 35.53.020. Prior: 1933 c 107 s 1, part; 1927 c 275 s 3, part; 1911 c 98 s 31, part; RRS s 9383, part.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Discharge of trust.


title: RCW 35.53.030

text:
A city or town may lease or sell and convey any such property held in trust by it, by virtue of the conveyance thereof to it by a local improvement assessment deed. The sale may be public or private and for such price and upon such terms as may be determined by resolution of the council, any provisions of law, charter, or ordinance to the contrary notwithstanding. After first reimbursing any funds which may have advanced moneys on account of any lot, tract, or parcel, all proceeds resulting from lease or sale thereof shall ratably belong and be paid into the funds of the local improvement concerned.
[ 1965 c 7 s 35.53.030. Prior: 1927 c 275 s 4; 1911 c 98 s 32; RRS s 9384.]

catchline: Sale or lease of trust property.


title: RCW 35.53.040

text:
A city or town which has heretofore acquired or hereafter acquires any property through foreclosure of delinquent assessments for local improvements initiated or proceedings commenced before June 8, 1927, may terminate its trust therein by an action in the superior court, if all the bonds and warrants outstanding in the local improvement district in which the assessments were levied are delinquent.
[ 1965 c 7 s 35.53.040. Prior: 1929 c 142 s 1, part; RRS s 9384-1, part.]

catchline: Termination of trust in certain property.


title: RCW 35.53.050

text:
The complaint in any such action by a city or town to terminate its trust in property acquired at a local improvement assessment sale shall set forth:
(1) The number of the local improvement district or utility local improvement district,
(2) The bonds and warrants owing thereby,
(3) The owners thereof or that the owners are unknown,
(4) A description of the assets of the district with the estimated value thereof,
(5) The amount of the assessments, including penalty and interest, of any other local improvement districts or utility local improvement districts which are a lien upon the same property,
(6) The amount of the bonds and warrants owing by such other districts and the names of the owners thereof unless they are unknown, except where the bonds and warrants are guaranteed by a local improvement guaranty fund or pursuant to any other form of guaranty authorized by law.
[ 1967 c 52 s 22; 1965 c 7 s 35.53.050. Prior: 1929 c 142 s 1, part; RRS s 9384-1, part.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Termination of trust in certain property—Complaint—Allegations.


title: RCW 35.53.060

text:
Two or more delinquent districts and all property, bonds and warrants therein may be included in one action to terminate the trust.
All persons owning any bonds or warrants of the districts involved in the action or having an interest therein shall be made parties defendant except in cases where the bonds or warrants are guaranteed by a local improvement guaranty fund or pursuant to any other form of guaranty authorized by law.
Summons shall be served as in other actions. Unknown owners and unknown parties shall be served by publication.
[ 1965 c 7 s 35.53.060. Prior: 1929 c 142 s 1, part; RRS s 9384-1, part.]
Notes:
Commencement of actions: Chapter 4.28 RCW.

catchline: Termination of trust in certain property—Property—Parties—Summons.


title: RCW 35.53.070

text:
In such an action the court after acquiring jurisdiction shall proceed as in the case of a receivership except that the city or town shall serve as trustee in lieu of a receiver.
The assets of the improvement districts involved shall be sold at such prices and in such manner as the court may deem advisable and be applied to the costs and expenses of the action and the liquidation of the bonds and warrants of the districts or revenue bonds to which utility local improvement assessments are pledged to pay.
No notice to present claims other than the summons in the action shall be necessary. Any claim presented shall be accompanied by the bonds and warrants upon which it is based. Dividends upon any bonds or warrants for which no claim was filed shall be paid into the general fund of the city or town, but the owner thereof may obtain it at any time within five years thereafter upon surrender and cancellation of his or her bonds and warrants.
Upon the termination of the receivership the city or town shall be discharged from all trusts relating to the property, funds, bonds, and warrants involved in the action.
[ 2009 c 549 s 2091; 1967 c 52 s 23; 1965 c 7 s 35.53.070. Prior: 1929 c 142 s 1, part; RRS s 9384-1, part.]
Notes:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.

catchline: Termination of trust in certain property—Receivership—Regulations.


title: RCW 35.54.010

text:
(1) There is established in every city and town a fund to be designated the "local improvement guaranty fund" for the purpose of guaranteeing, to the extent of the fund, the payment of its local improvement bonds and warrants or other short-term obligations issued to pay for any local improvement ordered in the city or town or in any area wholly or partly outside its corporate boundaries: (a) In any city of the first class having a population of more than three hundred thousand, subsequent to June 8, 1927; (b) in any city or town having created and maintained a guaranty fund under chapter 141, Laws of 1923, subsequent to the date of establishment of such fund; and (c) in any other city or town subsequent to April 7, 1926: PROVIDED, That this shall not apply to any city of the first class which maintains a local improvement guaranty fund under chapter 138, Laws of 1917, but any such city maintaining a guaranty fund under chapter 138, Laws of 1917 may by ordinance elect to operate under the provisions of this chapter and may transfer to the guaranty fund created hereunder all the assets of the former fund and, upon such election and transfer, all bonds guaranteed under the former fund shall be guaranteed under the provisions of this chapter.
(2) The local improvement guaranty fund established under subsection (1) of this section shall not be subject to any claim by the owner or holder of any local improvement bond, warrant, or other short-term obligation issued under an ordinance that provides that such obligations shall not be secured by the local improvement guaranty fund.
[ 2002 c 41 s 4; 1971 ex.s. c 116 s 7; 1965 c 7 s 35.54.010. Prior: (i) 1917 c 138 s 1; RRS s 8986. (ii) 1917 c 138 s 2; RRS s 8987. (iii) 1917 c 138 s 3; RRS s 8988. (iv) 1917 c 138 s 4; RRS s 8989. (v) 1917 c 138 s 5; RRS s 8990. (vi) 1917 c 138 s 6; RRS s 8991. (vii) 1927 c 209 s 1; 1925 ex.s. c 183 s 1; 1923 c 141 s 1; RRS s 9351-1. (viii) 1927 c 209 s 2, part; 1925 ex.s. c 183 s 2, part; 1923 c 141 s 2, part; RRS s 9351-2, part.]

catchline: Establishment.


title: RCW 35.54.020

text:
Every city and town operating under the provisions of this chapter shall prescribe by ordinance appropriate rules and regulations for the maintenance and operation of the guaranty fund not inconsistent with the provisions of this chapter.
[ 1965 c 7 s 35.54.020. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Rules and regulations.


title: RCW 35.54.030

text:
Interest and earnings from the local improvement guaranty fund shall be paid into the fund.
[ 1965 c 7 s 35.54.030. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Source—Interest and earnings.


title: RCW 35.54.040

text:
Whenever any sum is paid out of the local improvement guaranty fund on account of principal or interest of a local improvement bond or warrant, the city or town as trustee of the fund shall be subrogated to all the rights of the holder of the bond or interest coupon or warrant so paid, and the proceeds thereof, or of the underlying assessment, shall become part of the guaranty fund.
[ 1965 c 7 s 35.54.040. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Source—Subrogation rights to assessments.


title: RCW 35.54.050

text:
If in any local improvement fund guaranteed by a local improvement guaranty fund there is a surplus remaining after the payment of all outstanding bonds and warrants payable therefrom, it shall be paid into the local improvement guaranty fund.
[ 1965 c 7 s 35.54.050. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Source—Surplus from improvement funds.


title: RCW 35.54.060

text:
For the purpose of maintaining the local improvement guaranty fund, every city and town shall, at the time of making its annual budget and tax levy, provide for the levy of a sum sufficient, with the other sources of the fund, to pay the warrants issued against the fund during the preceding fiscal year and to establish a balance therein: PROVIDED, That the levy in any one year shall not exceed the greater of: (1) Twelve percent of the outstanding obligations guaranteed by the fund, or (2) the total amount of delinquent assessments and interest accumulated on the delinquent assessments before the levy as of September 1.
The taxes levied for the maintenance of the local improvement guaranty fund shall be additional to and, if need be, in excess of all statutory and charter limitations applicable to tax levies in any city or town.
[ 1981 c 323 s 7; 1965 c 7 s 35.54.060. Prior: (i) 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part. (ii) 1927 c 209 s 2, part; 1925 ex.s. c 183 s 2, part; 1923 c 141 s 2, part; RRS s 9351-2, part.]
Notes:
Special assessments or taxation for local improvements: State Constitution Art. 7 s 9.

catchline: Source—Taxation.


title: RCW 35.54.070

text:
Defaulted bonds, interest coupons and warrants against local improvement funds shall be purchased out of the guaranty fund, and as between the several issues of bonds, coupons, or warrants no preference shall exist, but they shall be purchased in the order of their presentation.
[ 1965 c 7 s 35.54.070. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Use of fund—Purchase of bonds, coupons and warrants.


title: RCW 35.54.080

text:
For the purpose of protecting the guaranty fund, so much of the guaranty fund as is necessary may be used to purchase certificates of delinquency for general taxes on property subject to local improvement assessments which underlie the bonds, coupons, or warrants guaranteed by the fund, or to purchase such property at county tax foreclosures, or from the county after foreclosure.
The city or town, as trustee of the fund, may foreclose the lien of general tax certificates of delinquency and purchase the property at foreclosure sale; when doing so the court costs, costs of publication, expense for clerical work and other expenses incidental thereto shall be charged to and paid from the local improvement guaranty fund.
After acquiring title to property by purchase at general tax foreclosure sale or from the county after foreclosure, a city or town may lease it or sell it at public or private sale at such price on such terms as may be determined by resolution of the council. All proceeds shall belong to and be paid into the local improvement guaranty fund.
[ 1965 c 7 s 35.54.080. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Use of fund—Purchase of general tax certificates or property on or after foreclosure—Disposition.


title: RCW 35.54.090

text:
Warrants drawing interest at a rate established by the issuing officer under the direction of the legislative authority of the city or town shall be issued against the local improvement guaranty fund to meet any liability accruing against it. The warrants so issued shall at no time exceed five percent of the outstanding obligations guaranteed by the fund.
[ 1981 c 323 s 8; 1965 c 7 s 35.54.090. Prior: 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part.]

catchline: Warrants against fund.


title: RCW 35.54.095

text:
(1) Any city or town maintaining a local improvement guaranty fund under this chapter, upon certification by the city or town treasurer that the local improvement guaranty fund has sufficient funds currently on hand to meet all valid outstanding obligations of the fund and all other obligations of the fund reasonably expected to be incurred in the near future, may by ordinance transfer assets from such fund to its general fund. The net cash of the local improvement guaranty fund may be reduced by such transfer to an amount not less than ten percent of the net outstanding obligations guaranteed by such fund.
(2) If, at any time within five years of any transfer of assets from the local improvement guaranty fund to the general fund of a city or town, the net cash of the local improvement guaranty fund is reduced below the minimum amount specified in subsection (1) of this section, the city or town shall, to the extent of the amount transferred, pay valid claims against the local improvement guaranty fund as a general obligation of the city or town. In addition, such city or town shall pay all reasonable costs of collection necessarily incurred by the holders of valid claims against the local improvement guaranty fund.
[ 1979 c 55 s 1.]

catchline: Transfer of assets to general fund—When authorized—Payment of claims as general obligation, when.


title: RCW 35.54.100

text:
Whenever payment of a local improvement district assessment is deferred pursuant to the provisions of RCW 35.43.250 the amount of the deferred assessment shall be paid out of the local improvement guaranty fund. The local improvement guaranty fund shall have a lien on the benefited property in an amount equal to the deferral together with interest as provided for by the establishing ordinance.
The lien may accumulate up to an amount not to exceed the sum of two installments: PROVIDED, That the ordinance creating the local improvement district may provide for one or additional deferrals of up to two installments. Local improvement assessment obligations deferred under chapter 137, Laws of 1972 ex. sess. shall become payable upon the earliest of the following dates:
(1) Upon the date and pursuant to conditions established by the political subdivision granting the deferral; or
(2) Upon the sale of property which has a deferred assessment lien upon it from the purchase price; or
(3) Upon the death of the person to whom the deferral was granted from the value of his or her estate; except a surviving spouse shall be allowed to continue the deferral which shall then be payable by that spouse as provided in this section.
[ 2009 c 549 s 2092; 1972 ex.s. c 137 s 3.]
Notes:
Severability—1972 ex.s. c 137: See note following RCW 35.49.010.

catchline: Deferral of collection of assessments for economically disadvantaged persons—Payment from guaranty fund—Lien—Payment dates for deferred obligations.


title: RCW 35.54.900

text:
For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 s 79.]
Notes:
Effective dates—2009 c 521 ss 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.

catchline: Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.


title: RCW 35.55.010

text:
If the city council of any city of the second class deems it necessary or expedient on account of the public health, sanitation, the general welfare, or other cause, to fill or raise the grade of any marshlands, swamplands, tidelands, shorelands, or lands commonly known as tideflats, or any other lowlands situated within the limits of the city, and to clear and prepare the lands for such filling, it may do so and assess the expense thereof, including the cost of making compensation for property taken or damaged, and all other costs and expense incidental to such improvement, to the property benefited, except such amount of such expense as the city council may direct to be paid out of the current or general expense fund.
If, in the judgment of the city council the special benefits for any such improvement shall extend beyond the boundaries of the filled area, the council may create an enlarged district which shall include, as near as may be, all the property, whether actually filled or not, which will be specially benefited by such improvement, and in such case the council shall specify and describe the boundaries of such enlarged district in the ordinance providing for such improvement and shall specify that such portion of the total cost and expense of such improvement as may not be borne by the current or general expense fund, shall be distributed and assessed against all the property of such enlarged district.
[ 1994 c 81 s 57; 1965 c 7 s 35.55.010. Prior: 1917 c 63 s 1; 1909 c 147 s 1; RRS s 9432.]

catchline: Authority—Second-class cities.


title: RCW 35.55.020

text:
If the city council desires to make any improvement authorized by the provisions of this chapter it shall provide therefor by ordinance and unless the ordinance provides that the improvement shall be paid for wholly or in part by special assessments upon the property benefited, compensation therefor shall be made from any general funds of the city applicable thereto. If the ordinance provides that the improvement shall be paid for wholly or in part by special assessments upon property benefited, the proceedings for the making of the special assessments shall be as hereinafter provided.
[ 1965 c 7 s 35.55.020. Prior: 1909 c 147 s 2, part; RRS s 9433, part.]
Notes:
Special assessments or taxation for local improvements: State Constitution Art. 7 s 9.

catchline: Alternative methods of financing.


title: RCW 35.55.030

text:
Such ordinance shall specify the boundaries of the proposed improvement district and shall describe the lands which it is proposed to assess for said improvement. If any parcel of land within the boundaries of such proposed improvement district has been wholly filled to the proposed grade elevation of the proposed fill, such parcel of land may be excluded from the lists of lands to be assessed, when in the opinion of the city council justice and equity require its exclusion. The boundaries of any improvement district may be altered so as to exclude land therefrom at any time up to the levying of the assessment but such changing of the boundaries shall be by ordinance.
[ 1965 c 7 s 35.55.030. Prior: 1909 c 147 s 2, part; RRS s 9433, part.]

catchline: Boundaries—Excepted property.


title: RCW 35.55.040

text:
If an ordinance has been passed as in this chapter provided, and it appears that in making of the improvement so authorized, private property will be taken or damaged thereby, the city shall file a petition in the superior court of the county in which such city is situated, in the name of the city, praying that just compensation to be made for the property to be taken or damaged for the improvement specified in the ordinance be ascertained, and conduct proceedings in eminent domain in accordance with the statutes relating to cities for the ascertainment of the compensation to be made for the taking and damaging of property, except insofar as the same may be inconsistent with this chapter.
The filling of unimproved and uncultivated lowlands of the character mentioned in RCW 35.55.010 shall not be considered as damaging or taking of such lands. The damage if any, done to cultivated lands or growing crops thereon, or to buildings and other improvements situated within the district proposed to be filled, shall be ascertained and determined in the manner above provided; but no damage shall be awarded to any property owner for buildings or improvements placed upon lands included within said district after the publication of the ordinance defining the boundaries of the proposed improvement district: PROVIDED, That the city shall after the passage of such ordinance, proceed with said improvement with due diligence. If the improvement is to be made at the expense of the property benefited, no account shall be taken of benefits by the jury or court in assessing the amount of compensation to be made to the owner of any property within such district, but such compensation shall be assessed without regard to benefits to the end that said property for which damages may be so awarded, may be assessed the same as other property within the district for its just share and proportion of the expense of making said improvement, and the fact that compensation has been awarded for the damaging or taking of any parcel of land shall not preclude the assessment of such parcel of land for its just proportion of said improvement.
[ 1965 c 7 s 35.55.040. Prior: 1909 c 147 s 3; RRS s 9434.]
Notes:
Eminent domain by cities: Chapter 8.12 RCW.

catchline: Damages—Eminent domain.


title: RCW 35.55.050

text:
At the time of the initiation of the proceedings for any improvement as contemplated by this chapter, or at any time afterward, the city council shall cause plans and specifications for said improvement to be prepared and shall cause an estimate to be made of the cost and expense of making said improvement, including the cost of supervision and engineering, abstractor's fees, interest and discounts and all other expenses incidental to said improvement, including an estimate of the amount of damages for property taken or damaged, which plans, specifications and estimates shall be approved by the city council.
[ 1965 c 7 s 35.55.050. Prior: 1909 c 147 s 4; RRS s 9435.]

catchline: Estimates—Plans and specifications.


title: RCW 35.55.060

text:
When such plans and specifications have been prepared and the estimates of the cost and expense of making the improvement have been adopted by the council and when an estimate has been made of the compensation to be paid for property damaged or taken, either before or after the compensation has been ascertained in the eminent domain proceedings, the city council shall cause an assessment roll to be prepared containing a list of all of the property within the improvement district which it is proposed to assess for the improvement, together with the names of the owners, if known, and if unknown the property shall be assessed to an unknown owner, and opposite each description shall be set the amount assessed to such description.
When so ordered by the council, the entire amount of compensation paid or to be paid for property damaged or taken, including all of the costs and expenses incidental to the condemnation proceedings together with the entire cost and expense of making the improvement, may be assessed against the property within the district subject to assessment, but the council may order any portion of the costs paid out of the current or general expense fund of the city.
The assessments shall be made according to and in proportion to surface area one square foot of surface to be the unit of assessment, except that the several parcels of land in any enlarged district not actually filled shall be assessed in accordance with special benefits: PROVIDED, That where any parcel of land was partially filled by the owner prior to the initiation of the improvement, an equitable deduction for such partial filling may be allowed.
The cost and expense incidental to the filling of the streets, alleys and public places within such assessment district shall be borne by the private property within such district subject to assessment when so ordered by the council. When the assessments are payable in installments, the assessment roll when equalized, shall show the number of installments and the amounts thereof. The assessments may be made payable in any number of equal annual installments not exceeding ten in number.
[ 1965 c 7 s 35.55.060. Prior: 1917 c 63 s 2; 1909 c 147 s 5; RRS s 9436.]


title: RCW 35.55.070

text:
When such assessment roll has been prepared it shall be filed in the office of the city clerk and thereupon the city clerk shall give notice by publication in at least three issues of the official paper that such roll is on file in his or her office and that at a date mentioned in said notice, which shall be at least twenty days after the date of the first publication thereof, the city council will sit as a board of equalization to equalize said roll and to hear, consider and determine protests and objections against the same.
At the time specified in the notice, the city council shall sit as a board of equalization to equalize the roll and they may adjourn the sitting from time to time until the equalization of such roll is completed. The city council as board of equalization may hear, consider and determine objections and protests against any assessment and may make such alterations and modifications in the assessment roll as justice and equity may require.
[ 2009 c 549 s 2093; 1965 c 7 s 35.55.070. Prior: 1909 c 147 s 6; RRS s 9437.]

catchline: Hearing on assessment roll—Notice—Council's authority.


title: RCW 35.55.080

text:
Any person who has made objections to the assessment as equalized, shall have the right to appeal from the equalization as made by the city council to the superior court of the county. The appeal shall be made by filing a written notice of appeal with the city clerk within ten days after the equalization of the assessments by the council. The notice of appeal shall describe the property and the objections of such appellant to such assessment.
The appellant shall also file with the clerk of the superior court within ten days from the time of taking the appeal a copy of the notice of appeal together with a copy of the assessment roll and proceedings thereon, certified by the city clerk and a bond to the city conditioned to pay all costs that may be awarded against appellant in such sum not less than two hundred dollars and with such security as shall be approved by the clerk of the court.
The case shall be docketed by the clerk of the court in the name of the person taking the appeal as plaintiff and the city as defendant. The cause shall then be at issue and shall be tried immediately by the court as in the case of equitable causes; no further pleadings shall be necessary. The judgment of the court shall be either to confirm, modify or annul the assessment insofar as the same affects the property of the appellant. Appellate review of the superior court's decision may be sought as in other causes.
[ 1988 c 202 s 38; 1971 c 81 s 94; 1965 c 7 s 35.55.080. Prior: 1909 c 147 s 7; RRS s 9438.]
Notes:
Severability—1988 c 202: See note following RCW 2.24.050.

catchline: Hearings—Appellate review.


title: RCW 35.55.090

text:
From and after the equalization of the roll, the several assessments therein shall become a lien upon the real estate described therein and shall remain a lien until paid. The assessment lien shall take precedence of all other liens against such property, except the lien of general taxes. The assessments shall be collected by the same officers and enforced in the same manner as provided by law for the collection and enforcement of local assessments for street improvements. All of the provisions of laws and ordinances relative to the enforcement and collection of local assessments for street improvements shall be applicable to these assessments.
[ 1965 c 7 s 35.55.090. Prior: 1909 c 147 s 8; RRS s 9439.]
Notes:
Assessments for local improvements, collection and foreclosure: Chapters 35.49, 35.50 RCW.

catchline: Lien—Collection of assessments.


title: RCW 35.55.100

text:
The local assessments shall bear interest at such rate as may be fixed by the council after the expiration of thirty days after the equalization of the assessment roll and shall bear such interest after delinquency as may be provided by general ordinance of the city.
[ 1981 c 156 s 3; 1965 c 7 s 35.55.100. Prior: 1909 c 147 s 12, part; RRS s 9443, part.]

catchline: Interest on assessments.


title: RCW 35.55.110

text:
If the improvement contemplated by this chapter is ordered to be made upon the immediate payment plan, the city council shall provide for the payment thereof by the issuance of local improvement fund warrants against the local improvement district, which warrants shall be paid only out of the funds derived from the local assessments in the district and shall bear interest at a rate determined by the city council from date of issuance. If the improvement is ordered to be made upon the bond installment plan, the city council shall provide for the issuance of bonds against the improvement district.
[ 1981 c 156 s 4; 1965 c 7 s 35.55.110. Prior: (i) 1909 c 147 s 12, part; RRS s 9443, part. (ii) 1909 c 147 s 9; RRS s 9440.]

catchline: Payment of cost of improvement—Interest on warrants.