reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.130 - Warrants against local improvement fund authorized.

RCW 35.45.130
Warrants against local improvement fund authorized.
Every city and town may provide by ordinance for the issuance of warrants in payment of the cost and expense of any local improvement, payable out of the local improvement district fund. The warrants shall bear interest at a rate or rates established by the issuing officer under the direction of the legislative authority of the city or town and shall be redeemed either in cash or by local improvement bonds for the same improvement authorized by ordinance.
All warrants against any local improvement fund sold by the city or town or issued to a contractor and by him or her sold or hypothecated for a valuable consideration shall be claims and liens against the improvement fund against which they are drawn prior and superior to any right, lien, or claim of any surety upon the bond or bonds given to the city or town by or for the contractor to secure the performance of his or her contract or to secure the payment of persons who have performed work thereon, furnished materials therefor, or provisions and supplies for the carrying on of the work.
[ 2009 c 549 § 2083; 1981 c 323 § 3; 1970 ex.s. c 56 § 36; 1965 c 7 § 35.45.130. Prior: 1953 c 117 § 1; prior: 1915 c 168 § 3; 1911 c 98 § 72; 1899 c 146 § 7; RRS 9425.]
NOTES:
Purpose—1970 ex.s. c 56: See note following RCW 39.52.020.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.140 - Warrants acceptable in payment of assessments.

RCW 35.45.140
Warrants acceptable in payment of assessments.
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 § 35.45.140. Prior: (i) 1899 c 97 § 1; RRS § 9346. (ii) 1899 c 97 § 2; RRS § 9347. (iii) 1899 c 97 § 3; RRS § 9348. (iv) 1899 c 97 § 4; RRS § 9349. (v) 1899 c 97 § 5; RRS § 9350.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.155 - Installment notes—Refunding.

RCW 35.45.155
Installment notes—Refunding.
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 § 12.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.160 - Consolidated local improvement districts—Authorized—Purpose.

RCW 35.45.160
Consolidated local improvement districts—Authorized—Purpose.
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 § 3.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.170 - Refunding bonds—Limitations.

RCW 35.45.170
Refunding bonds—Limitations.
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 § 66.]
NOTES:
Purpose—1984 c 186: See note following RCW 39.46.110.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.180 - Transfer from general fund to local improvement fund authorized—Ordinance.

RCW 35.45.180
Transfer from general fund to local improvement fund authorized—Ordinance.
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 § 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 § 4.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.47 - Local Improvements—Procedure for Cancellation of Nonguaranteed Bonds. › 35.47.010 - Distribution of moneys in local improvement funds to holders of bonds and warrants—Notice—Time limitation—Abandonment and transfer to general fund.

RCW 35.47.010
Distribution of moneys in local improvement funds to holders of bonds and warrants—Notice—Time limitation—Abandonment and transfer to general fund.
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 § 31; 1965 ex.s. c 6 § 1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.47 - Local Improvements—Procedure for Cancellation of Nonguaranteed Bonds. › 35.47.020 - Declaration of obsolescence and cancellation upon distribution of moneys, untimely presentment, or lack of money in local improvement fund.

RCW 35.47.020
Declaration of obsolescence and cancellation upon distribution of moneys, untimely presentment, or lack of money in local improvement fund.
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 § 2.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.47 - Local Improvements—Procedure for Cancellation of Nonguaranteed Bonds. › 35.47.030 - Cancellation procedure where no money in local improvement fund.

RCW 35.47.030
Cancellation procedure where no money in local improvement fund.
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 § 3.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.47 - Local Improvements—Procedure for Cancellation of Nonguaranteed Bonds. › 35.47.040 - Action under RCW 35.47.010 through 35.47.030 unaffected by chapter 35.48 RCW or other law.

RCW 35.47.040
Action under RCW 35.47.010 through 35.47.030 unaffected by chapter 35.48 RCW or other law.
Nothing in chapter 35.48 RCW or other existing law to the contrary shall preclude the action authorized herein.
[ 1965 ex.s. c 6 § 4.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.48 - Local Improvements—Nonguaranteed Bonds. › 35.48.010 - Special revolving fund for delinquent nonguaranteed bonds and warrants—Composition.

RCW 35.48.010
Special revolving fund for delinquent nonguaranteed bonds and warrants—Composition.
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 § 35.48.010. Prior: 1961 c 46 § 1; 1943 c 244 § 2; Rem. Supp. 1943 § 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 § 1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.48 - Local Improvements—Nonguaranteed Bonds. › 35.48.020 - Use of revolving fund—Maximum bond price.

RCW 35.48.020
Use of revolving fund—Maximum bond price.
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 § 45; 1965 c 7 § 35.48.020. Prior: 1961 c 46 § 2; 1943 c 244 § 3; Rem. Supp. 1943 § 9351-12.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.48 - Local Improvements—Nonguaranteed Bonds. › 35.48.030 - Subrogation—Refund of surplus.

RCW 35.48.030
Subrogation—Refund of surplus.
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 § 35.48.030. Prior: 1943 c 244 § 4; Rem. Supp. 1943 § 9351-13.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.48 - Local Improvements—Nonguaranteed Bonds. › 35.48.040 - Refund to revolving fund.

RCW 35.48.040
Refund to revolving fund.
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 § 35.48.040. Prior: 1943 c 244 § 5; Rem. Supp. 1943 § 9351-14.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.48 - Local Improvements—Nonguaranteed Bonds. › 35.48.050 - Purchase of warrants on previous funds—Transfer of assets to revolving fund—Disposition.

RCW 35.48.050
Purchase of warrants on previous funds—Transfer of assets to revolving fund—Disposition.
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 § 35.48.050. Prior: 1961 c 46 § 3; 1943 c 244 § 6; Rem. Supp. 1943 § 9351-15.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.48 - Local Improvements—Nonguaranteed Bonds. › 35.48.060 - Procedure governed by ordinance.

RCW 35.48.060
Procedure governed by ordinance.
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 § 35.48.060. Prior: 1943 c 244 § 7; Rem. Supp. 1943 § 9351-16.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.020 - Installments—Number—Due date.

RCW 35.49.020
Installments—Number—Due date.
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 § 1; 1981 c 323 § 5; 1969 ex.s. c 258 § 14; 1965 c 7 § 35.49.020. Prior: 1925 ex.s. c 117 § 1; 1915 c 168 § 5; 1911 c 98 § 49; 1899 c 124 § 4; RRS § 9402.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.030 - Ordinance to prescribe time of payment—Interest—Penalties.

RCW 35.49.030
Ordinance to prescribe time of payment—Interest—Penalties.
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 § 5; 1969 ex.s. c 258 § 15; 1965 c 7 § 35.49.030. Prior: 1955 c 353 § 3; prior: 1927 c 275 § 1, part; 1921 c 92 § 1, part; 1911 c 98 § 24, part; RRS § 9376, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.040 - Payment without interest or penalty.

RCW 35.49.040
Payment without interest or penalty.
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 § 2086; 1965 c 7 § 35.49.040. Prior: 1911 c 98 § 50, part; RRS § 9403, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.050 - Prepayment of installments subsequently due.

RCW 35.49.050
Prepayment of installments subsequently due.
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 § 35.49.050. Prior: 1911 c 98 § 50, part; RRS § 9403, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.060 - Payment by city or town.

RCW 35.49.060
Payment by city or town.
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 § 14; 1965 c 7 § 35.49.060. Prior: 1929 c 183 § 2, part; 1909 c 130 § 2; RRS § 9345, part.]
NOTES:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.070 - Payment by county.

RCW 35.49.070
Payment by county.
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 § 15; 1965 c 7 § 35.49.070. Prior: 1929 c 139 § 1; 1905 c 29 § 3; RRS § 9342.]
NOTES:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.080 - Payment by metropolitan park district.

RCW 35.49.080
Payment by metropolitan park district.
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 § 16; 1965 c 7 § 35.49.080. Prior: 1929 c 204 § 3; RRS § 9343-3.]
NOTES:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.090 - Payment by joint owner.

RCW 35.49.090
Payment by joint owner.
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 § 2087; 1965 c 7 § 35.49.090. Prior: 1911 c 98 § 62; RRS § 9415.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.100 - Payment in error—Remedy.

RCW 35.49.100
Payment in error—Remedy.
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 § 2088; 1965 c 7 § 35.49.100. Prior: 1911 c 98 § 65; RRS § 9418.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.110 - Record of payment.

RCW 35.49.110
Record of payment.
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 § 35.49.110. Prior: 1927 c 275 § 2; 1911 c 98 § 30; RRS § 9382.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.130 - Tax liens—City may protect assessment lien at foreclosure sale.

RCW 35.49.130
Tax liens—City may protect assessment lien at foreclosure sale.
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 § 2; 1994 c 301 § 4; 1965 c 7 § 35.49.130. Prior: (i) 1911 c 98 § 63; RRS § 9416. (ii) 1929 c 143 § 1, part; 1925 ex.s. c 170 § 1, part; 1911 c 98 § 40, part; RRS § 9393, part.]
NOTES:
Acts of municipal officers ratified and confirmed—1995 c 38: See note following RCW 3.02.045.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.140 - Tax liens—Payment by city after taking property on foreclosure of local assessments.

RCW 35.49.140
Tax liens—Payment by city after taking property on foreclosure of local assessments.
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 § 35.49.140. Prior: 1929 c 143 § 1, part; 1925 ex.s. c 170 § 1, part; 1911 c 98 § 40, part; RRS § 9393, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.150 - Tax title property—City may acquire from county before resale.

RCW 35.49.150
Tax title property—City may acquire from county before resale.
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 § 35.49.150. Prior: 1929 c 143 § 1, part; 1925 ex.s. c 170 § 1, part; 1911 c 98 § 40, part; RRS § 9393, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.160 - Tax title property—Disposition of proceeds upon resale.

RCW 35.49.160
Tax title property—Disposition of proceeds upon resale.
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 § 1; 1965 c 7 § 35.49.160. Prior: 1929 c 143 § 1, part; 1925 ex.s. c 170 § 1, part; 1911 c 98 § 40, part; RRS § 9393, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.49 - Local Improvements—Collection of Assessments. › 35.49.170 - Acquisition of property by state or political subdivisions which is subject to unpaid assessments and delinquencies.

RCW 35.49.170
Acquisition of property by state or political subdivisions which is subject to unpaid assessments and delinquencies.
See RCW 79.44.190.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.005 - Filing of title, diagram, expense—Posting proposed roll.

RCW 35.50.005
Filing of title, diagram, expense—Posting proposed roll.
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 § 2089; 1969 ex.s. c 258 § 16; 1965 c 7 § 35.50.005. Prior: 1955 c 353 § 1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.010 - Assessment lien—Attachment—Priority.

RCW 35.50.010
Assessment lien—Attachment—Priority.
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 § 35.50.010. Prior: 1955 c 353 § 4; prior: (i) 1911 c 98 § 20; RRS § 9372. (ii) 1927 c 275 § 1, part; 1921 c 92 § 1; 1911 c 98 § 24, part; RRS § 9376, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.020 - Assessment lien—Validity.

RCW 35.50.020
Assessment lien—Validity.
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 § 17; 1965 c 7 § 35.50.020. Prior: 1911 c 98 § 61; RRS § 9414.]
NOTES:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.030 - Authority and conditions precedent to foreclosure.

RCW 35.50.030
Authority and conditions precedent to foreclosure.
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 § 1; 1997 c 393 § 1; 1983 c 303 § 18; 1982 c 91 § 1; 1981 c 323 § 6; 1965 c 7 § 35.50.030. Prior: 1933 c 9 § 1, part; 1927 c 275 § 5, part; 1919 c 70 § 2; 1915 c 185 § 1; 1911 c 98 §§ 34, 36, part; RRS § 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 § 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 § 3.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.040 - Entire assessment, foreclosure of.

RCW 35.50.040
Entire assessment, foreclosure of.
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 § 2; 1965 c 7 § 35.50.040. Prior: (i) 1933 c 9 § 1, part; 1927 c 275 § 5, part; 1919 c 70 § 2, part; 1915 c 185 § 1; 1911 c 98 §§ 34, 36, part; RRS § 9386, part. (ii) 1919 c 70 § 1; 1911 c 98 § 35; RRS § 9388; prior: 1897 c 111.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.050 - Limitation of foreclosure action.

RCW 35.50.050
Limitation of foreclosure action.
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 § 6; 1972 ex.s. c 137 § 5; 1965 c 7 § 35.50.050. Prior: 1911 c 98 § 41; RRS § 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.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.50 - Local Improvements—Foreclosure of Assessments. › 35.50.220 - Procedure—Commencement of action.

RCW 35.50.220
Procedure—Commencement of action.
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 § 2; 1965 c 7 § 35.50.220. Prior: 1933 c 9 § 2, part; RRS § 9386-1, part.]
NOTES:
Severability—1982 c 91: See note following RCW 35.50.030.