reglab/housing_qa huggingface dataset:
WA Rev Code § 86.09.415 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.415 - Assessments—Determining relative values—General tax rolls.

RCW 86.09.415 Assessments—Determining relative values—General tax rolls.In determining the relative values of such lands, including improvements thereon, the assessed valuation of the same for general tax purposes last equalized shall be construed to be prima facie correct: PROVIDED, That nothing herein contained shall be construed to prevent the fixing of values where none are shown on the general tax roll or the revision of such values on the general tax roll in any instance where in the sole judgment of the revising officers for the district the value for general tax purposes is manifestly and grossly erroneous in its relation to value of like property in the district similarly situated: AND PROVIDED FURTHER, That in any instance where any tract of land is protected or partially protected from floods and is financially supporting the works affording such protection the revising officers for the district shall take the value of such existing flood protection into consideration and give such land equitable credit therefor.[ 1937 c 72 § 139; RRS § 9663E-139. Formerly RCW 86.08.460, part.]
WA Rev Code § 86.09.418 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.418 - Assessments—Revision of benefit classification—Appointment of reappraisers—Effect of reexamination.

RCW 86.09.418 Assessments—Revision of benefit classification—Appointment of reappraisers—Effect of reexamination.Upon completion of the control works of the district or of any unit thereof, the board of directors of the district may, with the written consent of the county legislative authority of the county within which the major portion of the district is situated, and upon petition signed by landowners representing twenty-five percent of the acreage of the lands in the district or twenty-five percent of the value of the assessments of the district shall, appoint three qualified persons who shall be approved in writing by the county legislative authority, to act as a board of appraisers and who shall reconsider and revise and/or reaffirm the classification and relative percentages, or any part or parts thereof, in the same manner and with the same legal effect as that provided herein for the determination of such matters in the first instance: PROVIDED, That such reexamination shall have no legal effect on any assessments regularly levied prior to the order of appraisal by the reexamining board of appraisers.[ 2017 c 67 § 1; 1985 c 396 § 68; 1937 c 72 § 140; RRS § 9663E-140. Formerly RCW 86.08.470, part.]
WA Rev Code § 86.09.419 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.419 - Assessments—Revision of benefit classification, when subdivision, adjustment, or change in use of tract—Effect of reexamination, process limitation.

RCW 86.09.419 Assessments—Revision of benefit classification, when subdivision, adjustment, or change in use of tract—Effect of reexamination, process limitation.(1) Upon completion of the control works of the district or of any unit of the district, when there is any subdivision, short subdivision, parcel segregation or merger, lot-line adjustment, or other change in the land use characteristics of any tract or tracts of land within the boundaries of the district, occurring after completion of the most recent examination or reexamination of the benefit classification of the lands within the boundaries of the district pursuant to RCW 86.09.388 through 86.09.418, the board of directors of the district may, with the written consent of the county legislative authority of the county within which the major portion of the district is situated, and without a landowner petition or formation of a board of appraisers, reconsider and revise and/or reaffirm the classification and relative percentages assigned to such a tract or tracts consistent with the current district classifications and benefit percentages, in the same manner and with the same legal effect as provided for in this chapter for the determination of these matters originally. However, such a reexamination has no legal effect on any assessment regularly levied prior to the order of appraisal by the reexamining board of directors.(2) The reexamination process provided in subsection (1) of this section may occur no more than once per calendar year.[ 2017 c 67 § 2.]
WA Rev Code § 86.09.421 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.421 - Assessments—Descriptions of lands as appraised and classified—Map and filing thereof.

RCW 86.09.421 Assessments—Descriptions of lands as appraised and classified—Map and filing thereof.When said board of appraisers shall have made said determination of the ratio of benefits, as aforesaid, all the lands within the district shall be classified and properly designated and shall be described in terms of government sections, and fractions thereof in designated townships and ranges, on the base map, and the board of appraisers shall file said map with the secretary of the district: PROVIDED, That platted lands may be described in terms of the recorded plat thereof.[ 1937 c 72 § 141; RRS § 9663E-141. Formerly RCW 86.08.470, part.]
WA Rev Code § 86.09.424 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.424 - Assessments—Hearing on objections to assessment ratios—Time—Place.

RCW 86.09.424 Assessments—Hearing on objections to assessment ratios—Time—Place.The secretary of the district shall immediately fix a time for hearing objections to the assessment ratios determined by said board of appraisers as shown on said base map. The meeting shall be at the office of the district board and principal place of business of the district and shall be held not less than twenty-five, nor more than thirty-five, days from the date of the first publication of the notice of the hearing.[ 1937 c 72 § 142; RRS § 9663E-142. Formerly RCW 86.08.475, part.]
WA Rev Code § 86.09.427 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.427 - Assessments—Notice of hearing, publication.

RCW 86.09.427 Assessments—Notice of hearing, publication.Notice of said hearing shall be given by the secretary of the district by causing a copy of the same to be published for three consecutive weekly issues in a newspaper of general circulation, to be selected by said secretary, published in each of the counties in which any part of the district is located.[ 1937 c 72 § 143; RRS § 9663E-143. Formerly RCW 86.08.475, part.]
WA Rev Code § 86.09.430 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.430 - Assessments—Contents of notice of hearing.

RCW 86.09.430 Assessments—Contents of notice of hearing.Said notice of hearing on said determination of assessment ratios shall state that the base assessment map designating the classes in which the lands in the district have been placed for assessment purposes on the ratios authorized by law, has been prepared by the board of appraisers and is on file at the office of the district board and may be inspected at any time during office hours; that a hearing on said map will be held before the county legislative authority at the office of the district board on . . . . . ., the . . . . day of . . . . . ., . . . . . ., at the hour of . . . . . . o'clock (naming the time), where any person may appear and present such objections, if any, he or she may have to said map, and shall be signed by the secretary of the district.[ 2013 c 23 § 457; 1986 c 278 § 43; 1937 c 72 § 144; RRS § 9663E-144. Formerly RCW 86.08.480.]NOTES:Severability—1986 c 278: See note following RCW 36.01.010.
WA Rev Code § 86.09.433 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.433 - Assessments—Conduct of hearing—Order.

RCW 86.09.433 Assessments—Conduct of hearing—Order.At the time set for said hearing the county legislative authority shall be present at the place designated in the notice and if it appears that due notice of the hearing has been given, shall proceed to hear such objections to the base map as shall be presented and shall hear all pertinent evidence that may be offered. The county legislative authority shall have authority to adjourn said hearings from time to time to study the record and evidence presented, to make such independent investigation as it shall deem necessary and to correct, modify, or confirm the things set out on said base map or any part thereof and to determine all questions concerning the matter and shall finally make an order confirming said map with such substitutions, changes, or corrections, if any, as may have been made thereon, which order shall be signed by the chair of the county legislative authority and attached to said map.[ 2013 c 23 § 458; 1985 c 396 § 69; 1937 c 72 § 145; RRS § 9663E-145. Formerly RCW 86.08.485, part.]
WA Rev Code § 86.09.439 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.439 - Assessments—Conclusiveness of base assessment map.

RCW 86.09.439 Assessments—Conclusiveness of base assessment map.Upon the signing of said order by said county legislative authority and the attachment of the same to said base assessment map, said base assessment map and all things set out on the face thereof shall be conclusive in all things upon all parties, unless appealed from to the superior court in the manner and within the time herein provided.[ 1986 c 278 § 44; 1937 c 72 § 147; RRS § 9663E-147. Formerly RCW 86.08.485, part.]NOTES:Severability—1986 c 278: See note following RCW 36.01.010.
WA Rev Code § 86.09.442 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.442 - Assessments—Copies of base assessment map to be filed with county assessors.

RCW 86.09.442 Assessments—Copies of base assessment map to be filed with county assessors.When confirmed by order of said county legislative authority as aforesaid, or by order of said county legislative authority making any changes decreed by the court on appeal to the superior court, it shall be the duty of the secretary of the district to prepare a correct copy of so much of said base assessment map as includes the lands in the district situated in each county in which the lands in the district are situated, with the assessment classes and ratios properly designated thereon, and file the same with the respective county assessors of said counties for record therein.[ 1985 c 396 § 70; 1937 c 72 § 148; RRS § 9663E-148. Formerly RCW 86.08.500, part.]
WA Rev Code § 86.09.445 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.445 - Assessments—Levies to be made according to base assessment map.

RCW 86.09.445 Assessments—Levies to be made according to base assessment map.Assessments made against the respective lands in the district to carry out any of the purposes of this chapter shall be levied in accordance with their respective classifications and in proportion to their respective ratios of benefits, set out on the base assessment map.[ 1937 c 72 § 149; RRS § 9663E-149. Formerly RCW 86.08.500, part.]
WA Rev Code § 86.09.448 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.448 - Assessments—Appeal to courts.

RCW 86.09.448 Assessments—Appeal to courts.Any person, firm, or corporation feeling aggrieved at any determination by said county legislative authority of the classification or relative percentage of his or her or its lands, aforesaid, may have the same reviewed by a proceeding for that purpose, in the nature of an appeal, initiated in the superior court of the county in which the land affected is situated. The matter shall be heard and tried by the court and shall be informal and summary but full opportunity to be heard and present evidence shall be given before judgment is pronounced.[ 2013 c 23 § 459; 1985 c 396 § 71; 1937 c 72 § 150; RRS § 9663E-150. Formerly RCW 86.08.490, part.]
WA Rev Code § 86.09.451 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.451 - Assessments—Notice of appeal.

RCW 86.09.451 Assessments—Notice of appeal.No such appeal shall be entertained by the court unless notice of the same containing a statement of the substance of the matter complained of and the manner in which the same injuriously affects the appellant's interests shall have been served personally or by registered mail, upon the county legislative authority of the county within which the major portion of the district is situated, and upon the secretary of the district, within twenty days following the date of the determination appealed from.[ 1985 c 396 § 72; 1937 c 72 § 151; RRS § 9663E-151. Formerly RCW 86.08.490, part.]
WA Rev Code § 86.09.454 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.454 - Assessments—Appeal—Stay bond, when required.

RCW 86.09.454 Assessments—Appeal—Stay bond, when required.No bond shall be required unless a stay is desired, and an appeal shall not be a stay, unless within five days following the service of notice of appeal aforesaid, a bond shall be filed in an amount to be fixed by the court and with sureties satisfactory to the court, conditioned to perform the judgment of the court.[ 1937 c 72 § 152; RRS § 9663E-152. Formerly RCW 86.08.490, part.]
WA Rev Code § 86.09.457 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.457 - Assessments—Civil practice to apply—Costs, liability of district.

RCW 86.09.457 Assessments—Civil practice to apply—Costs, liability of district.Costs shall be paid as in civil cases brought in the superior court, and the practices in civil cases shall apply: PROVIDED, That any costs awarded against said county legislative authority shall be in its official capacity only and shall be against and paid by the district.[ 1985 c 396 § 73; 1937 c 72 § 153; RRS § 9663E-153. Formerly RCW 86.08.495, part.]NOTES:Civil practice generally: Title 4 RCW; Rules of court.Costs, generally: Chapter 4.84 RCW.
WA Rev Code § 86.09.460 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.460 - Assessments—Appeal from superior to supreme court.

RCW 86.09.460 Assessments—Appeal from superior to supreme court.An appeal shall lie from the judgment of the superior court as in other civil cases.[ 1937 c 72 § 154; RRS § 9663E-154. Formerly RCW 86.08.495, part.]
WA Rev Code § 86.09.463 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.463 - Assessments—County legislative authority's determination deemed prima facie correct on appeal.

RCW 86.09.463 Assessments—County legislative authority's determination deemed prima facie correct on appeal.In all said appeals from the determination of said county legislative authority, as herein provided, said determination and all parts thereof shall be deemed to be prima facie correct.[ 1985 c 396 § 74; 1937 c 72 § 155; RRS § 9663E-155. Formerly RCW 86.08.490, part.]
WA Rev Code § 86.09.466 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.466 - Assessments—District budget—Approval—Basis for assessment roll.

RCW 86.09.466 Assessments—District budget—Approval—Basis for assessment roll.The secretary of the district on or before the first day of November in each year shall estimate the amount of money necessary to be raised for any and all district purposes during the ensuing year based upon a budget furnished him or her by the district board and submit the same to the county legislative authority of the county within which the major portion of the district is situated for its suggestions, approval, and revision and upon the approval of the budget by said county legislative authority, either as originally submitted or as revised, the secretary shall prepare an assessment roll with appropriate headings in which must be listed all the lands in each assessment classification shown on the base assessment map.[ 2013 c 23 § 460; 1985 c 396 § 75; 1937 c 72 § 156; RRS § 9663E-156. Formerly RCW 86.08.510, part.]
WA Rev Code § 86.09.469 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.469 - Assessments—Assessment roll, contents—Headings.

RCW 86.09.469 Assessments—Assessment roll, contents—Headings.On such assessment roll in separate columns, must be specified under the appropriate headings:(1) The reputed owner of the property assessed. If the reputed owner is not known to the secretary, the reputed owner may be stated as "unknown";(2) The description of the land of the reputed or unknown owner sufficiently definite to identify the land. Where the land is described in the records of the county assessor's office in terms of the assessor's plat tax number, such designation shall be sufficient description of such land on the district's assessment roll. In instances where the district has adopted the alternative method of determining the ratio of benefits as herein authorized the secretary shall annually revise and specify in an appropriate column on the roll the cash value of the respective tracts of lands, including improvements thereon, described on the roll;(3) The estimated assessable acreage of such respective lands;(4) The designated classification and their respective ratios of benefits shown on the base assessment map in which the land is situated, with the per acre final ratio or percentage upon which every acre or fraction thereof of the respective lands are to be charged with assessments;(5) The total amount of the assessment in dollars and cents against each tract of land.[ 1937 c 72 § 157; RRS § 9663E-157. Formerly RCW 86.08.520, part.]
WA Rev Code § 86.09.472 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.472 - Assessments—Margin for anticipated delinquencies.

RCW 86.09.472 Assessments—Margin for anticipated delinquencies.For the purpose of apportioning the amount of money to be raised by assessment, to the several tracts of land in accordance with their respective classifications, the secretary shall add to the amount of money to be raised fifteen percent thereof for anticipated delinquencies.[ 1937 c 72 § 158; RRS § 9663E-158. Formerly RCW 86.08.510, part.]
WA Rev Code § 86.09.475 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.475 - Assessments—How calculated.

RCW 86.09.475 Assessments—How calculated.In calculating the amount of assessments to be charged against the respective tracts of land included in the annual district assessment roll, the per acre charge against the lands in class No. 1 on the base map shall be taken as one hundred percent and the per acre charge against the lands in other classes shall be reckoned on their respective final per acre percentages of the per acre assessment against the lands in said class No. 1.[ 1937 c 72 § 159; RRS § 9663E-159. Formerly RCW 86.08.530.]
WA Rev Code § 86.09.478 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.478 - Assessments—Omitted property may be back-assessed.

RCW 86.09.478 Assessments—Omitted property may be back-assessed.Any property which may have escaped assessment for any year or years, shall in addition to the assessment for the then current year, be assessed for such year or years with the same effect and with the same penalties as are provided for such current year and any property delinquent in any year may be directly assessed during the current year for any expenses caused the district on account of such delinquency.[ 1937 c 72 § 160; RRS § 9663E-160. Formerly RCW 86.08.550.]
WA Rev Code § 86.09.481 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.481 - Assessments—Lands in more than one county.

RCW 86.09.481 Assessments—Lands in more than one county.Where the district embraces lands lying in more than one county the assessment roll shall be so arranged that the lands lying in each county shall be segregated and grouped according to the county in which the same are situated.[ 1937 c 72 § 161; RRS § 9663E-161. Formerly RCW 86.08.520, part.]
WA Rev Code § 86.09.484 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.484 - Equalization of assessments—Notice and time for meeting of board of equalization.

RCW 86.09.484 Equalization of assessments—Notice and time for meeting of board of equalization.Upon completion of the assessment roll the secretary shall deliver the same to the district board and immediately give notice thereof and of the time the board of directors, acting as a board of equalization will meet to equalize assessments, by publication in a newspaper published in each of the counties comprising the district. The time fixed for the meeting shall not be less than twenty nor more than thirty days from the first publication of the notice, and in the meantime the assessment roll must remain in the office of the secretary for the inspection of all persons interested.[ 1937 c 72 § 162; RRS § 9663E-162. Formerly RCW 86.08.540, part.]
WA Rev Code § 86.09.487 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.487 - Equalization of assessments—Meeting of directors as board, length of time—Completion of roll.

RCW 86.09.487 Equalization of assessments—Meeting of directors as board, length of time—Completion of roll.Upon the day specified in the notice required by the preceding section for the meeting, the board of directors, which is hereby constituted a board of equalization for that purpose, shall meet and continue in session from day to day as long as may be necessary, not to exceed ten days, exclusive of Sundays, to hear and determine such objections to the said assessment roll as may come before them; and the board may decide the same. The secretary of the board shall be present during its session, and note all changes made at said hearing, and on or before the fifteenth day of January thereafter shall have the assessment roll completed as finally equalized by the board.[ 1937 c 72 § 163; RRS § 9663E-163. Formerly RCW 86.08.540, part.]
WA Rev Code § 86.09.489 (2021)
2021 Revised Code of Washington|Title 86 - Flood Control|Chapter 86.09 - Flood Control Districts—1937 Act.|86.09.489 - Levy where total assessment less than two dollars.

RCW 86.09.489 Levy where total assessment less than two dollars.When the assessment roll is completed as finally equalized by the board of directors and the total assessment against any tract or contiguous tracts owned by one person or corporation is less than two dollars, the county treasurer shall levy such a minimum amount of two dollars against such tract or contiguous tracts.[ 1965 c 26 § 13.]