reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.070 - Assessment roll—Filing—Hearing, date, by whom held.

RCW 35.44.070
Assessment roll—Filing—Hearing, date, by whom held.
The assessment roll for local improvements when prepared as provided by law shall be filed with the city or town clerk. The council or other legislative authority shall thereupon fix a date for a hearing thereon before such legislative authority or may direct that the hearing shall be held before a committee thereof or the legislative authority of any city or town may designate an officer to conduct such hearings. The committee or officer designated shall hold a hearing on the assessment roll and consider all objections filed following which the committee or officer shall make recommendations to such legislative authority which shall either adopt or reject the recommendations of the committee or officer. If a hearing is held before such a committee or officer it shall not be necessary to hold a hearing on the assessment roll before such legislative authority. A local ordinance shall provide for an appeal by any person protesting his or her assessment to the legislative authority of a decision made by such officer. The same procedure may if so directed by such legislative authority be followed with respect to any assessment upon the roll which is raised or changed to include omitted property. Such legislative authority shall direct the clerk to give notice of the hearing and of the time and place thereof.
[ 1994 c 71 § 1; 1979 ex.s. c 100 § 1; 1965 c 7 § 35.44.070. Prior: 1953 c 177 § 2; 1929 c 97 § 3, part; 1911 c 98 § 21, part; RRS § 9373, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.080 - Assessment roll—Notice of hearing.

RCW 35.44.080
Assessment roll—Notice of hearing.
The notice of hearing upon the assessment roll shall specify the time and place of hearing and shall notify all persons who may desire to object thereto:
(1) To make their objections in writing and to file them with the city or town clerk at or prior to the date fixed for the hearing;
(2) That at the time and place fixed and at times to which the hearing may be adjourned, the council will sit as a board of equalization for the purpose of considering the roll; and
(3) That at the hearing the council or committee or officer will consider the objections made and will correct, revise, raise, lower, change, or modify the roll or any part thereof or set aside the roll and order the assessment to be made de novo.
Following the hearing the council shall confirm the roll by ordinance.
[ 1979 ex.s. c 100 § 2; 1965 c 7 § 35.44.080. Prior: 1929 c 97 § 3, part; 1911 c 98 § 21, part; RRS § 9373, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.090 - Assessment roll—Notice—Mailing—Publication.

RCW 35.44.090
Assessment roll—Notice—Mailing—Publication.
At least fifteen days before the date fixed for hearing, notice thereof shall be mailed to the owner or reputed owner of the property 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. In addition thereto the notice shall be published at least once a week for two consecutive weeks in the official newspaper of the city or town, the last publication to be at least fifteen days before the date fixed for hearing.
[ 1986 c 278 § 48; 1985 c 469 § 30; 1965 c 7 § 35.44.090. Prior: 1929 c 97 § 3, part; 1911 c 98 § 21, part; RRS § 9373, part.]
NOTES:
Severability—1986 c 278: See note following RCW 36.01.010.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.100 - Assessment roll—Hearing—Objections—Authority of council.

RCW 35.44.100
Assessment roll—Hearing—Objections—Authority of council.
At the time fixed for hearing objections to the confirmation of the assessment roll, and at the times to which the hearing may be adjourned, the council may correct, revise, raise, lower, change, or modify the roll or any part thereof, or set aside the roll and order the assessment to be made de novo and at the conclusion thereof confirm the roll by ordinance.
[ 1965 c 7 § 35.44.100. Prior: 1929 c 97 § 3, part; 1911 c 98 § 21, part; RRS § 9373, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.110 - Assessment roll—Objections—Timeliness.

RCW 35.44.110
Assessment roll—Objections—Timeliness.
All objections to the confirmation of the assessment roll shall state clearly the grounds of objections. Objections not made within the time and in the manner prescribed in this chapter shall be conclusively presumed to have been waived.
[ 1965 c 7 § 35.44.110. Prior: 1929 c 97 § 3, part; 1911 c 98 § 21, part; RRS § 9373, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.120 - Assessment roll—Amendment—Procedure.

RCW 35.44.120
Assessment roll—Amendment—Procedure.
If an assessment roll is amended so as to raise any assessment appearing thereon or to include omitted property, a new time and place for hearing shall be fixed and a new notice of hearing on the roll given as in the case of an original hearing: PROVIDED, That as to any property originally entered upon the roll the assessment upon which has not been raised, no objections to confirmation of the assessment roll shall be considered by the council or by any court on appeal unless the objections were made in writing at or prior to the date fixed for the original hearing upon the assessment roll.
[ 1965 c 7 § 35.44.120. Prior: 1929 c 97 § 3, part; 1911 c 98 § 21, part; RRS § 9373, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.130 - City property—Assessment.

RCW 35.44.130
City property—Assessment.
Every city and town shall include in its annual tax levy an amount sufficient to pay all unpaid assessments with all interest, penalties, and charges thereon levied against all lands belonging to the city or town. The proceeds of such a portion of the tax levy shall be placed in a separate fund to be known as the "city (or town) property assessments redemption fund" and by the city or town treasurer inviolably applied in payment of any unpaid assessment liens on any lands belonging to the city or town.
[ 1965 c 7 § 35.44.130. Prior: (i) 1929 c 183 § 1; 1909 c 130 § 1; RRS § 9344. (ii) 1929 c 183 § 2, part; 1909 c 130 § 2, part; RRS § 9345, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.140 - County property assessment.

RCW 35.44.140
County property assessment.
All lands held or owned by any county in fee simple, in trust, or otherwise within the limits of a local improvement district or utility local improvement district of a city or town shall be assessed and charged for their proportion of the cost of the local improvement in the same manner as other property in the district and the county commissioners are authorized to cause the assessments to be paid at the times and in the manner provided by law and the ordinances of the city or town. This section shall apply to all cities and towns, any charter or ordinance provision to the contrary notwithstanding.
[ 1971 ex.s. c 116 § 9; 1967 c 52 § 11; 1965 c 7 § 35.44.140. Prior: (i) 1905 c 29 § 1; RRS § 9340. (ii) 1907 c 61 § 1; 1905 c 29 § 2; RRS § 9341. (iii) 1929 c 139 § 2; 1905 c 29 § 4; RRS § 9343.]
NOTES:
Construction—Severability—1967 c 52: See notes following RCW 35.43.042.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.150 - Harbor area leaseholds—Assessment.

RCW 35.44.150
Harbor area leaseholds—Assessment.
All leasehold rights and interests of private individuals, firms or corporations in or to harbor areas located within the limits of a city or town are declared to be real property for the purpose of assessment for the payment of the cost of local improvements. They may be assessed and reassessed in accordance with the special benefits received, which shall be limited to benefits accruing during the term of the lease, to the property subject to lease immediately abutting upon the improvement and extending one-half block therefrom not exceeding, however, three hundred fifty feet.
[ 1965 c 7 § 35.44.150. Prior: 1915 c 134 § 1; RRS § 9364.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.160 - Leases on tidelands—Assessment.

RCW 35.44.160
Leases on tidelands—Assessment.
All leases of tidelands owned in fee by the state are declared to be real property for the purpose of assessment for the payment of the cost of local improvements.
[ 1965 c 7 § 35.44.160. Prior: 1911 c 98 § 56; RRS § 9409.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.170 - Metropolitan park district property—Assessment.

RCW 35.44.170
Metropolitan park district property—Assessment.
All lands held by a metropolitan park district in fee simple, in trust, or otherwise within the limits of a local improvement district in a city or town shall be assessed and charged for their proportion of the cost of all local improvements in the same manner as other property in the district.
[ 1965 c 7 § 35.44.170. Prior: (i) 1929 c 204 § 1; RRS § 9343-1. (ii) 1929 c 204 § 2; RRS § 9343-2.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.180 - Notices—Mailing—Proof.

RCW 35.44.180
Notices—Mailing—Proof.
The mailing of any notice required in connection with municipal local improvements shall be conclusively proved by the written certificate of the officer, board, or authority directed by the provisions of the charter or ordinance of a city or town to give the notice.
[ 1965 c 7 § 35.44.180. Prior: 1929 c 97 § 4; RRS § 9373-1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.190 - Proceedings conclusive—Exceptions—Adjustments to assessments if other funds become available.

RCW 35.44.190
Proceedings conclusive—Exceptions—Adjustments to assessments if other funds become available.
Whenever any assessment roll for local improvements has been confirmed by the council, the regularity, validity, and correctness of the proceedings relating to the improvement and to the assessment therefor, including the action of the council upon the assessment roll and the confirmation thereof shall be conclusive in all things upon all parties. They cannot in any manner be contested or questioned in any proceeding by any person unless he or she filed written objections to the assessment roll in the manner and within the time required by the provisions of this chapter and unless he or she prosecutes his or her appeal in the manner and within the time required by the provisions of this chapter.
No proceeding of any kind shall be commenced or prosecuted for the purpose of defeating or contesting any assessment or the sale of any property to pay an assessment or any certificate of delinquency issued therefor, or the foreclosure of any lien therefor, except that injunction proceedings may be brought to prevent the sale of any real estate upon the ground (1) that the property about to be sold does not appear upon the assessment roll or, (2) that the assessment has been paid.
If federal, local, or state funds become available for a local improvement after the assessment roll has been confirmed by the city legislative authority, the funds may be used to lower the assessments on a uniform basis. Any adjustments to the assessments because of the availability of federal or state funds may be made on the next annual payment.
[ 2009 c 549 § 2077; 1985 c 397 § 9; 1965 c 7 § 35.44.190. Prior: 1911 c 98 § 23; RRS § 9375.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.200 - Procedure on appeal—Perfecting appeal.

RCW 35.44.200
Procedure on appeal—Perfecting appeal.
The decision of the council or other legislative body, upon any objections made in the manner and within the time herein prescribed, shall be final and conclusive, subject however to review by the superior court upon appeal. The appeal shall be made by filing written notice of appeal with the city or town clerk and with the clerk of the superior court of the county in which the city or town is situated.
[ 1965 c 7 § 35.44.200. Prior: 1957 c 143 § 2; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.210 - Procedure on appeal—Notice of appeal.

RCW 35.44.210
Procedure on appeal—Notice of appeal.
The notice of appeal must be filed within ten days after the ordinance confirming the assessment roll becomes effective and shall describe the property and set forth the objections of the appellant to the assessment.
[ 1965 c 7 § 35.44.210. Prior: 1957 c 143 § 3; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.220 - Procedure on appeal—Bond.

RCW 35.44.220
Procedure on appeal—Bond.
At the time of filing the notice of appeal with the clerk of the superior court, the appellant shall execute and file with him or her a sufficient bond in the penal sum of two hundred dollars, with at least two sureties to be approved by the judge of the court, conditioned to prosecute the appeal without delay and, if unsuccessful, to pay all reasonable costs and expenses which the city or town incurs by reason of the appeal. Upon application therefor, the court may order the appellant to execute and file such additional bonds as the necessity of the case may require.
[ 2009 c 549 § 2078; 1971 ex.s. c 116 § 3; 1969 ex.s. c 258 § 8; 1965 c 7 § 35.44.220. Prior: 1957 c 143 § 4; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.230 - Procedure on appeal—Transcript.

RCW 35.44.230
Procedure on appeal—Transcript.
Within ten days from the filing of the notice of appeal, the appellant shall file with the clerk of the superior court a transcript consisting of the assessment roll and his or her objections thereto, together with the ordinance confirming the assessment roll and the record of the council with reference to the assessment. This transcript, upon payment of the necessary fees therefor, shall be furnished by the city or town clerk and shall be certified by him or her to contain full, true and correct copies of all matters and proceedings required to be included in the transcript. The fees payable therefor shall be the same as those payable to the clerk of the superior court for the preparation and certification of transcripts on appeal to the supreme court or the court of appeals in civil actions.
[ 2009 c 549 § 2079; 1971 c 81 § 90; 1965 c 7 § 35.44.230. Prior: 1957 c 143 § 5; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.240 - Procedure on appeal—Notice of hearing.

RCW 35.44.240
Procedure on appeal—Notice of hearing.
Within three days after the filing of the transcript with the clerk of the superior court, the appellant shall give notice to the head of the legal department of the city or town and to its clerk that the transcript has been filed. The notice shall also state a time (not less than three days from the date of service thereof) when the appellant will call up the cause for hearing.
[ 1965 c 7 § 35.44.240. Prior: 1957 c 143 § 6; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.250 - Procedure on appeal—Hearing by superior court.

RCW 35.44.250
Procedure on appeal—Hearing by superior court.
At the time fixed for hearing in the notice thereof or at such further time as may be fixed by the court, the superior court shall hear and determine the appeal without a jury and the cause shall have preference over all other civil causes except proceedings relating to eminent domain in cities and towns and actions of forcible entry and detainer. The judgment of the court shall confirm, unless the court shall find from the evidence that such assessment is founded upon a fundamentally wrong basis and/or the decision of the council or other legislative body thereon was arbitrary or capricious; in which event the judgment of the court shall correct, change, modify, or annul the assessment insofar as it affects the property of the appellant.
[ 1969 ex.s. c 258 § 9; 1965 c 7 § 35.44.250. Prior: 1957 c 143 § 7; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.260 - Procedure on appeal—Appellate review.

RCW 35.44.260
Procedure on appeal—Appellate review.
Appellate review of the judgment of the superior court may be obtained as in other cases if sought within fifteen days after the date of the entry of the judgment in the superior court.
[ 1988 c 202 § 36; 1971 c 81 § 91; 1965 c 7 § 35.44.260. Prior: 1957 c 143 § 8; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
NOTES:
Rules of court: Appeal procedures superseded by RAP 2.1, 2.2, 18.22.
Severability—1988 c 202: See note following RCW 2.24.050.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.270 - Procedure on appeal—Certified copy of decision or order.

RCW 35.44.270
Procedure on appeal—Certified copy of decision or order.
A certified copy of the decision of the superior court pertaining to assessments for local improvements shall be filed with the officer having custody of the assessment roll and he or she shall modify and correct the assessment roll in accordance with the decision. In the event appellate review of the decision is sought, a certified copy of the court's order shall be filed with the officer having custody of the assessment roll and the officer shall thereupon modify and correct the assessment roll in accordance with the order.
[ 2009 c 549 § 2080; 1988 c 202 § 37; 1971 c 81 § 92; 1965 c 7 § 35.44.270. Prior: 1957 c 143 § 9; prior: 1911 c 98 § 22, part; RRS § 9374, part.]
NOTES:
Severability—1988 c 202: See note following RCW 2.24.050.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.280 - Reassessments—When authorized.

RCW 35.44.280
Reassessments—When authorized.
In all cases of special assessments for local improvements wherein the assessments are not valid in whole or in part for want of form, or insufficiency, informality, irregularity, or nonconformance with the provisions of law, charter, or ordinance, the city or town council may reassess the assessments and enforce their collection in accordance with the provisions of law and ordinance existing at the time the reassessment is made. This shall apply not only to an original assessment but also to any reassessment, to any assessment upon omitted property and to any supplemental assessment which is declared void and its enforcement refused by any court or which for any cause has been set aside, annulled or declared void by any court either directly or by virtue of any decision thereof.
[ 1965 c 7 § 35.44.280. Prior: 1911 c 98 § 42, part; 1893 c 96 § 3; RRS § 9395, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.290 - Reassessments—Basis—Property included.

RCW 35.44.290
Reassessments—Basis—Property included.
Every reassessment shall be made upon the property which has been or will be specially benefited by the local improvement and may be made upon property whether or not it abuts upon, is adjacent to, or proximate to the improvement or was included in the original assessment district.
Property not included in the original improvement district when so assessed shall become a part of the improvement district and all payments of assessments shall be paid into and become part of the local improvement fund to pay for the improvement.
Property in the original local improvement district which is excluded in reassessment need not be entered upon the assessment roll.
Every reassessment must be based upon the actual cost of the improvement at the time of its completion.
[ 1965 c 7 § 35.44.290. Prior: (i) 1911 c 98 § 42, part; 1893 c 96 § 3, part; RRS § 9395, part. (ii) 1911 c 98 § 43, part; 1909 c 71 § 1, part; 1893 c 95 § 2, part; RRS § 9396, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.300 - Reassessments—Irregularities not fatal.

RCW 35.44.300
Reassessments—Irregularities not fatal.
The fact that the contract has been let or that the improvement has been made and completed in whole or in part shall not prevent the reassessment from being made, nor shall the omission or neglect of any office or officers to comply with the law, the charter, or ordinances governing the city or town as to petition, notice, resolution to improve, estimate, survey, diagram, manner of letting contract, or execution of work or any other matter connected with the improvement and the first assessment thereof operate to invalidate or in any way affect the making of a reassessment.
[ 1965 c 7 § 35.44.300. Prior: 1911 c 98 § 43, part; 1909 c 71 § 1, part; 1893 c 95 § 2, part; RRS § 9396, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.310 - Reassessments—Amount thereof.

RCW 35.44.310
Reassessments—Amount thereof.
The reassessment shall be for an amount which shall not exceed the actual cost and expense of the improvement, together with the accrued interest thereon, it being the true intent and meaning of the statutes relating to local improvements to make the cost and expense of local improvements payable by the property specially benefited thereby, notwithstanding the proceedings of the council, board of public works or other board, officer, or authority may be found to be irregular or defective, whether jurisdictional or otherwise.
[ 1965 c 7 § 35.44.310. Prior: 1911 c 98 § 43, part; 1909 c 71 § 1, part; 1893 c 95 § 2, part; RRS § 9396, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.320 - Reassessments—Credit for prior payments.

RCW 35.44.320
Reassessments—Credit for prior payments.
In case of reassessment, all sums paid on the former attempted assessments shall be credited to the property on account of which they were paid.
[ 1965 c 7 § 35.44.320. Prior: 1911 c 98 § 43, part; 1909 c 71 § 1, part; 1893 c 95 § 2, part; RRS § 9396, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.330 - Reassessments—Payment.

RCW 35.44.330
Reassessments—Payment.
In case of reassessment after the certification of the assessment roll to the city or town treasurer for collection, the same length of time for payment of the assessment thereon without the imposition of any penalties or interest and the notice that the assessments are in the hands of the treasurer for collection shall be given as in case of an original assessment. After delinquency, penalties and interest may be charged as in cases of original assessment and if the original assessment was payable in installments, the new assessment may be divided into equal installments and made payable at such times as the city or town council may prescribe in the ordinance ordering the new assessment.
[ 1965 c 7 § 35.44.330. Prior: 1911 c 98 § 43, part; 1909 c 71 § 1, part; 1893 c 95 § 2, part; RRS § 9396, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.340 - Reassessments—Limitation of time for.

RCW 35.44.340
Reassessments—Limitation of time for.
No city or town shall have jurisdiction to proceed with any reassessment unless the ordinance ordering it is passed by the city or town council within ten years from and after the time the original assessment for the same improvement was finally held to be invalid, insufficient or for any cause set aside, in whole or in part or its enforcement denied directly or indirectly by the courts.
[ 1965 c 7 § 35.44.340. Prior: 1911 c 98 § 45, part; RRS § 9398, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.350 - Reassessments, assessments on omitted property, supplemental assessments—Provisions governing.

RCW 35.44.350
Reassessments, assessments on omitted property, supplemental assessments—Provisions governing.
All of the provisions of law relating to the filing of assessment rolls, time and place for hearing thereon, notice of hearing, the hearing upon the roll, the confirmation of the assessment roll, the time when the assessments become a lien upon the property assessed, the proceedings on appeal from any such assessment, the method of collecting the assessment and all proceedings for enforcing the lien thereof shall be had and conducted the same in the case of reassessments, assessments on omitted property, or supplemental assessments as in the case of an original assessment.
[ 1965 c 7 § 35.44.350. Prior: 1911 c 98 § 44; 1893 c 95 § 1; RRS § 9397.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.360 - Assessments on omitted property—Authority.

RCW 35.44.360
Assessments on omitted property—Authority.
If by reason of mistake, inadvertence, or for any cause, property in a local improvement district or utility local improvement district which except for its omission would have been subject to assessment has been omitted from the assessment roll, the city or town council, upon its own motion, or upon the application of the owner of any property in the district which has been assessed for the improvement, may proceed to assess the property so omitted in accordance with the benefits accruing to it by reason of the improvement in proportion to the assessments levied upon other property in the district.
[ 1967 c 52 § 12; 1965 c 7 § 35.44.360. Prior: 1911 c 98 § 37, part; RRS § 9390, 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 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.370 - Assessments on omitted property—Resolution—Notice.

RCW 35.44.370
Assessments on omitted property—Resolution—Notice.
In case of assessments on omitted property the city or town council shall pass a resolution:
(1) Setting forth that the property therein described was omitted from the assessment;
(2) Notifying all persons who may desire to object thereto to appear at a meeting of the city or town council at a time specified in the resolution and present their objections thereto, and
(3) Directing the proper board, officer, or authority to report to the council at or prior to the date fixed for the hearing the amount which should be borne by each lot, tract, or parcel of land or other property so omitted. The resolution shall be published in all respects as provided for publishing the resolutions for an original assessment.
[ 1965 c 7 § 35.44.370. Prior: 1911 c 98 § 37, part; RRS § 9390, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.380 - Assessments on omitted property—Confirmation ordinance—Collection.

RCW 35.44.380
Assessments on omitted property—Confirmation ordinance—Collection.
At the conclusion of the hearing or any adjournment thereof upon proposed assessments on omitted property the council shall consider the matter as though the property were included in the original roll and may confirm the roll or any portion thereof by ordinance. Thereupon the roll of omitted property shall be certified to the treasurer for collection as other assessments.
[ 1965 c 7 § 35.44.380. Prior: 1911 c 98 § 37, part; RRS § 9390, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.390 - Supplemental assessments—When authorized.

RCW 35.44.390
Supplemental assessments—When authorized.
If by reason of any mistake, inadvertence, or other cause, the amount assessed was not equal to the cost and expense of a local improvement or that portion thereof to be paid by assessment of the property benefited the city or town council shall make supplemental assessments on all the property in the district. The property found to be specially benefited shall not be limited to the property included in the original assessment district.
These assessments shall be made in accordance with the provisions of law, charter, and ordinances existing at the time of the levy.
[ 1965 c 7 § 35.44.390. Prior: 1911 c 98 § 42, part; 1893 c 96 § 3, part; RRS § 9395, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.400 - Supplemental assessments—Limitation of time for.

RCW 35.44.400
Supplemental assessments—Limitation of time for.
No city or town shall have jurisdiction to proceed with any supplemental assessment unless the ordinance ordering it is passed by the city or town council within ten years from and after the time that it was finally determined that the total amount of valid assessments levied and assessed on account of a local improvement was insufficient to pay the whole or that portion of the cost and expense thereof to be paid by special assessment.
[ 1965 c 7 § 35.44.400. Prior: 1911 c 98 § 45, part; RRS § 9398, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.410 - Segregation of assessments.

RCW 35.44.410
Segregation of assessments.
Whenever any land against which there has been levied any special assessment by any city or town shall have been sold in part or subdivided, the legislative authority of that city or town shall have the power to order a segregation of the assessment.
Any person desiring to have such a special assessment against a tract of land segregated to apply to smaller parts thereof shall apply to the city or town which levied the assessment. If the legislative authority thereof determines that a segregation should be made, it shall by resolution order the city or town treasurer to make segregation on the original assessment roll as directed in the resolution. The segregation shall be made as nearly as possible on the same basis as the original assessment was levied, and the total of the segregated parts of the assessment shall equal the assessment before segregation. The resolution shall describe the original tract, the amount and date of the original assessment, and shall define the boundaries of the divided parts and the amount of the assessment chargeable to each part. A certified copy of the resolution shall be delivered to the city or town treasurer who shall proceed to make the segregation ordered upon being tendered a fee of ten dollars for each tract of land for which a segregation is to be made. In addition to such charge the legislative authority of the city or town may require as a condition to the order of segregation that the person seeking it pay the city or town the reasonable engineering and clerical costs incident to making the segregation. No segregation need be made if the legislative authority of the city or town shall find that by such segregation the security of the lien for such assessment will be so jeopardized as to reduce the security for any outstanding local improvement district obligations payable from such assessment.
[ 1969 ex.s. c 258 § 10.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.44 - Local Improvements—Assessments and Reassessments. › 35.44.420 - Property donations—Credit against assessments.

RCW 35.44.420
Property donations—Credit against assessments.
A city legislative authority may give credit for all or any portion of any property donation against an assessment, charge, or other required financial contribution for transportation improvements within a local improvement district. The credit granted is available against any assessment, charge, or other required financial contribution for any transportation purpose that uses the donated property.
[ 1987 c 267 § 9.]
NOTES:
Right-of-way donations: Chapter 47.14 RCW.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.010 - Authority to issue bonds.

RCW 35.45.010
Authority to issue bonds.
The city or town council may provide by ordinance for the payment of the whole or any portion of the cost and expense of any local improvement by bonds of the improvement district, but no bonds shall be issued in excess of the cost and expense of the improvement, nor shall they be issued prior to twenty days after the thirty days allowed for the payment of assessments without penalty or interest.
[ 1965 c 7 § 35.45.010. Prior: (i) 1911 c 98 § 46, part; 1899 c 124 § 1; RRS § 9399, part. (ii) 1917 c 139 § 1, part; 1915 c 168 § 4, part; 1911 c 98 § 47, part; 1899 c 124 § 2, part; RRS § 9400, part. (iii) 1911 c 98 § 50, part; RRS § 9403, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.020 - Bond issue—Due date—Interest.

RCW 35.45.020
Bond issue—Due date—Interest.
Local improvement bonds shall be issued pursuant to ordinance and shall be made payable on or before a date not to exceed thirty years from and after the date of issue, which latter date may be fixed by ordinance or resolution of the council, and bear interest at such rate or rates as authorized by the council. The council may, in addition to issuing bonds callable under the provisions of RCW 35.45.050 whenever sufficient moneys are available, issue bonds with a fixed maturity schedule or with a fixed maximum annual retirement schedule.
[ 1971 ex.s. c 116 § 10; 1970 ex.s. c 56 § 35; 1969 ex.s. c 258 § 11; 1969 c 81 § 1; 1965 c 7 § 35.45.020. Prior: 1917 c 139 § 1, part; 1915 c 168 § 4, part; 1911 c 98 § 47, part; 1899 c 124 § 2, part; RRS § 9400, part.]
NOTES:
Purpose—1970 ex.s. c 56: See note following RCW 39.52.020.
Rights not impaired—1969 c 81: "No phrase, clause, subdivision or section of this 1969 amendatory act shall be construed to impair the rights of bondholders as to any bonds issued prior to the effective date of this 1969 amendatory act." [ 1969 c 81 § 2.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.030 - Bonds—Form—Content.

RCW 35.45.030
Bonds—Form—Content.
(1) Local improvement bonds shall be in such denominations as may be provided in the ordinance authorizing their issue and shall be numbered from one upwards consecutively. Each bond shall (a) be signed by the mayor and attested by the clerk, (b) have the seal of the city or town affixed thereto, (c) refer to the improvement to pay for which it is issued and the ordinance ordering it, (d) provide that the principal sum therein named and the interest thereon shall be payable out of the local improvement fund created for the cost and expense of the improvement and out of the local improvement guaranty fund, unless the ordinance under which it was issued provides that the bonds shall not be secured by the local improvement guaranty fund; and out of a reserve fund, if one is established for such bonds pursuant to RCW 35.51.040; or, with respect to interest only, shall be payable out of the general revenues of the city or town, but only if pledged to the payment of such interest pursuant to RCW 35.45.065, and not otherwise, (e) provide that the bond owners' remedy in case of nonpayment shall be confined to the enforcement of the special assessments made for the improvement and to the guaranty fund and reserve fund, as applicable, and (f) be in any form, including bearer bonds or registered bonds as provided in RCW 39.46.030.
Any interest coupons may be signed by the mayor and attested by the clerk, or in lieu thereof, may have printed thereon a facsimile of their signatures.
(2) Notwithstanding subsection (1) of this section, but subject to RCW 35.45.010, such bonds may be issued and sold in accordance with chapter 39.46 RCW.
[ 2002 c 41 § 1; 1983 c 167 § 41; 1967 ex.s. c 44 § 1; 1965 c 7 § 35.45.030. Prior: (i) 1917 c 139 § 1, part; 1915 c 168 § 4, part; 1911 c 98 § 47, part; 1899 c 124 § 2; RRS § 9400, part. (ii) 1927 c 209 § 5, part; 1925 ex.s. c 183 § 5, part; 1923 c 141 § 5, part; RRS § 9351-5, part. (iii) 1911 c 98 § 52, part; RRS § 9405, part.]
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 35.45 - Local Improvements—Bonds and Warrants. › 35.45.040 - Bonds—Sale of.

RCW 35.45.040
Bonds—Sale of.
(1) Local improvement bonds may be issued to the contractor or sold by the officers authorized by the ordinance directing their issue to do so, in the manner prescribed therein at the price established by the legislative authority of the city or town. Any portion of the bonds of any issue remaining unsold may be issued to the contractor constructing the improvement in payment thereof.
The proceeds of all sales of bonds shall be applied in payment of the cost and expense of the improvement.
(2) Notwithstanding subsection (1) of this section, such bonds may be sold in accordance with chapter 39.46 RCW.
[ 1983 c 167 § 42; 1981 c 323 § 2; 1965 c 7 § 35.45.040. Prior: (i) 1911 c 98 § 46, part; 1899 c 124 § 1; RRS § 9399, part. (ii) 1911 c 98 § 48; 1899 c 124 § 3; RRS § 9401.]
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 35.45 - Local Improvements—Bonds and Warrants. › 35.45.050 - Call of bonds.

RCW 35.45.050
Call of bonds.
Except when bonds have been issued with a fixed maturity schedule or with a fixed maximum annual retirement schedule as authorized in RCW 35.45.020, the city or town treasurer shall call in and pay the principal of one or more bonds of any issue (1) in their numerical order; or (2) where bonds are issued with an estimated redemption schedule, in either numerical order or chronological order by maturity and within each maturity by date of estimated redemption as determined in the bond authorizing ordinance, whenever there is sufficient money in any local improvement fund, against which the bonds have been issued, over and above that which is sufficient for the payment of interest on all unpaid bonds of that issue. The call shall be made for publication in the city or town official newspaper in its first publication following the date of delinquency of any installment of the assessment or as soon thereafter as practicable. The call shall state that bonds No. . . . . (giving the serial number or numbers of the bonds called) will be paid on the day the next interest payments are due and that interest on those bonds will cease upon that date.
[ 2003 c 139 § 2; 1983 c 167 § 43; 1971 ex.s. c 116 § 11; 1965 c 7 § 35.45.050. Prior: 1911 c 98 § 54, part; RRS § 9407, part.]
NOTES:
Effective date—2003 c 139: See note following RCW 35.45.180.
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 35.45 - Local Improvements—Bonds and Warrants. › 35.45.060 - Interest on bonds—How payable.

RCW 35.45.060
Interest on bonds—How payable.
The city or town treasurer shall pay interest on the bonds issued against local improvement funds out of the local improvement fund from which the bonds are payable.
[ 1965 c 7 § 35.45.060. Prior: 1911 c 98 § 54, part; RRS § 9407, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.065 - Interest on bonds—Payment from general revenues—Authority—Procedure.

RCW 35.45.065
Interest on bonds—Payment from general revenues—Authority—Procedure.
The city or town council may provide by ordinance that all or part of the interest upon said bonds shall be paid from the general revenues of the city or town and may create a local improvement district bond interest fund for this purpose. If the city or town council determine that the city or town shall pay all interest on such bonds from its general revenues, the interest coupons attached to the bond shall recite that the interest thereby evidenced is payable from general revenues. If the city or town council determines that the city or town council shall pay a part of the interest on such bonds from its general revenues, the interest coupons representing interest payable from the general revenues of the city or town shall be denominated as "B" coupons and shall recite that the interest payable thereunder is payable from the general revenues of the city or town.
[ 1967 ex.s. c 44 § 2.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.070 - Nonliability of city or town.

RCW 35.45.070
Nonliability of city or town.
(1)(a) Neither the holder nor owner of any bond, interest coupon, warrant, or other short-term obligation issued against a local improvement fund shall have any claim therefor against the city or town by which it is issued, except for payment from the special assessments made for the improvement for which the bond or warrant was issued and except also for payment from the local improvement guaranty fund of the city or town as to bonds issued after the creation of a local improvement guaranty fund of that city or town. The city or town shall not be liable to the holder or owner of any bond, interest coupon, warrant, or other short-term obligation for any loss to the local improvement guaranty fund occurring in the lawful operation thereof.
(b) A copy of the foregoing in (a) of this subsection shall be plainly written, printed, or engraved on each bond, interest coupon, warrant, or other short-term obligation.
(2) Notwithstanding the provisions of subsection (1) of this section, with respect to bonds, interest coupons, warrants, or other short-term obligations issued under an ordinance providing that the obligations are not secured by the local improvement guaranty fund:
(a) Neither the holder nor owner of any obligation issued against a local improvement fund shall have any claim against the city or town by which it is issued, except for payment from the special assessments made for the improvement for which the obligation was issued.
(b) A copy of the foregoing in (a) of this subsection shall be plainly written, printed, or engraved on each bond, interest coupon, warrant, or other short-term obligation.
[ 2002 c 41 § 2; 1965 c 7 § 35.45.070. Prior: (i) 1911 c 98 § 52, part; RRS § 9405, part. (ii) 1927 c 209 § 5; 1925 ex.s. c 183 § 5; 1923 c 141 § 5, part; RRS § 9351-5, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.080 - Remedy of bondholders.

RCW 35.45.080
Remedy of bondholders.
If a city or town fails to pay any bonds or to promptly collect any local improvement assessments when due, the owner of the bonds may proceed in his or her own name to collect the assessment and foreclose the lien thereof in any court of competent jurisdiction and shall recover in addition to the amount of the bond and interest thereon, five percent, together with the cost of suit. Any number of holders of bonds for any single improvement may join as plaintiffs and any number of owners of property upon which the assessments are liens may be joined as defendants in the same suit.
The owners of local improvement bonds issued by a city or town after the creation of a local improvement guaranty fund therein, shall also have recourse against the local improvement guaranty fund of such city or town unless the ordinance under which the bonds were issued provides that the bonds are not secured by the local improvement guaranty fund.
[ 2009 c 549 § 2081; 2002 c 41 § 3; 1965 c 7 § 35.45.080. Prior: (i) 1927 c 209 § 5, part; 1925 ex.s. c 183 § 5, part; 1923 c 141 § 5, part; RRS § 9351-5, part. (ii) 1911 c 98 § 51; 1899 c 124 § 6; RRS § 9404.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.45 - Local Improvements—Bonds and Warrants. › 35.45.090 - Excess to be refunded—Demand—Right of action.

RCW 35.45.090
Excess to be refunded—Demand—Right of action.
Any funds in the treasury of any municipal corporation belonging to the fund of any local improvement district after the payment of the whole cost and expense of such improvement, in excess of the total sum required to defray all the expenditures by such municipal corporation on account thereof, shall be refunded, on demand, to the payers into such fund. Each such payer shall be entitled to such proportion of such excess as his or her original assessment bears to the entire original assessment levied for such improvement. Such municipal corporation may, after one year from the date on which the last installment becomes due, transfer any balance remaining on hand to the general fund of such municipal corporation, but shall, notwithstanding such transfer remain liable for the refund herein provided for until such refund shall have been made, unless the actual cost involved in making such refund shall exceed the excess in such fund.
Such demand shall be made in writing to the treasurer of such municipal corporation. No action shall be commenced in any court to obtain any such refund, except upon such demand, and until ninety days after making such demand. No excess shall be recovered in any action where the excess in the fund does not average the sum of one dollar in favor of all payers into such fund.
This section shall not be deemed to require the refunding of any balance left in any local improvement fund after the payment of all outstanding obligations issued against such fund, where such balance accrues from any saving in interest or from penalties collected upon delinquent assessments, but any such balance, whether accruing heretofore or hereafter, may be turned into the general fund or otherwise disposed of, as the legislative authority of the city may direct.
The provisions of this chapter relating to the refund of excess local improvement district funds shall not apply to any district whose obligations are guaranteed by the local improvement guaranty fund.
[ 2009 c 549 § 2082; 1965 c 7 § 35.45.090. Prior: 1917 c 140 § 1; 1909 c 108 § 1; RRS § 9351.]