reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.400 - Assessments—Percentage of benefits to lands as classed—Relative ratios.

RCW 86.09.400
Assessments—Percentage of benefits to lands as classed—Relative ratios.
Said board of appraisers shall have full authority and it shall be its duty to determine the percentage of benefits which the acreage of the lands in each class shall have with respect to the lands in class No. 1. Those lands falling in class No. 1 shall have the ratio or percentage of one hundred and those lands in the other respective classes shall be given such percentages of the lands in class No. 1 as said board of appraisers shall determine.
[ 1937 c 72 § 134; RRS § 9663E-134. Formerly RCW 86.08.430, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.403 - Assessments—Surveys, investigations to determine classification and benefits.

RCW 86.09.403
Assessments—Surveys, investigations to determine classification and benefits.
In determining the classification of said lands and their relative percentages of benefits, as herein provided, said board of appraisers shall consider the benefits of every kind accruing to said lands, as aforesaid, and shall make such investigation and surveys of the same as said board of appraisers shall deem necessary. The board of appraisers shall also examine and consider the data and records of the commission which fixed the boundaries of the district.
[ 1937 c 72 § 135; RRS § 9663E-135. Formerly RCW 86.08.440, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.406 - Assessments—Permanency of ratios of benefits as fixed.

RCW 86.09.406
Assessments—Permanency of ratios of benefits as fixed.
The ratio of percentage determined by said board of appraisers for each class of lands aforesaid shall constitute the ratio of benefits of each acre or fraction thereof in its respective class for all district assessment purposes until changed in the manner herein provided.
[ 1937 c 72 § 136; RRS § 9663E-136. Formerly RCW 86.08.450, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.409 - Assessments—Alternative method of determining benefit ratios.

RCW 86.09.409
Assessments—Alternative method of determining benefit ratios.
As an independent and alternative method to any other method herein authorized and subject to the prior written approval of the county legislative authority of the county within which the major portion of the district is situated, the ratio of benefits herein mentioned may be determined in their relation to the relative values of the respective benefited lands, including the improvements thereon, and the same shall be expressed on a relative percentage basis.
[ 1985 c 396 § 67; 1937 c 72 § 137; RRS § 9663E-137. Formerly RCW 86.08.460, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.412 - Assessments—Alternative method, percentage shall fix the class.

RCW 86.09.412
Assessments—Alternative method, percentage shall fix the class.
In case said alternative method of determining the ratio of benefits is adopted by any such district the percentage given a tract of land shall fix the class to which said tract belongs for assessment purposes.
[ 1937 c 72 § 138; RRS § 9663E-138. Formerly RCW 86.08.460, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.415 - Assessments—Determining relative values—General tax rolls.

RCW 86.09.415
Assessments—Determining relative values—General tax rolls.
In determining the relative values of such lands, including improvements thereon, the assessed valuation of the same for general tax purposes last equalized shall be construed to be prima facie correct: PROVIDED, That nothing herein contained shall be construed to prevent the fixing of values where none are shown on the general tax roll or the revision of such values on the general tax roll in any instance where in the sole judgment of the revising officers for the district the value for general tax purposes is manifestly and grossly erroneous in its relation to value of like property in the district similarly situated: AND PROVIDED FURTHER, That in any instance where any tract of land is protected or partially protected from floods and is financially supporting the works affording such protection the revising officers for the district shall take the value of such existing flood protection into consideration and give such land equitable credit therefor.
[ 1937 c 72 § 139; RRS § 9663E-139. Formerly RCW 86.08.460, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.418 - Assessments—Revision of benefit classification—Appointment of reappraisers—Effect of reexamination.

RCW 86.09.418
Assessments—Revision of benefit classification—Appointment of reappraisers—Effect of reexamination.
Upon completion of the control works of the district or of any unit thereof, the board of directors of the district may, with the written consent of the county legislative authority of the county within which the major portion of the district is situated, and upon petition signed by landowners representing twenty-five percent of the acreage of the lands in the district or twenty-five percent of the value of the assessments of the district shall, appoint three qualified persons who shall be approved in writing by the county legislative authority, to act as a board of appraisers and who shall reconsider and revise and/or reaffirm the classification and relative percentages, or any part or parts thereof, in the same manner and with the same legal effect as that provided herein for the determination of such matters in the first instance: PROVIDED, That such reexamination shall have no legal effect on any assessments regularly levied prior to the order of appraisal by the reexamining board of appraisers.
[ 2017 c 67 § 1; 1985 c 396 § 68; 1937 c 72 § 140; RRS § 9663E-140. Formerly RCW 86.08.470, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.419 - Assessments—Revision of benefit classification, when subdivision, adjustment, or change in use of tract—Effect of reexamination, process limitation.

RCW 86.09.419
Assessments—Revision of benefit classification, when subdivision, adjustment, or change in use of tract—Effect of reexamination, process limitation.
(1) Upon completion of the control works of the district or of any unit of the district, when there is any subdivision, short subdivision, parcel segregation or merger, lot-line adjustment, or other change in the land use characteristics of any tract or tracts of land within the boundaries of the district, occurring after completion of the most recent examination or reexamination of the benefit classification of the lands within the boundaries of the district pursuant to RCW 86.09.388 through 86.09.418, the board of directors of the district may, with the written consent of the county legislative authority of the county within which the major portion of the district is situated, and without a landowner petition or formation of a board of appraisers, reconsider and revise and/or reaffirm the classification and relative percentages assigned to such a tract or tracts consistent with the current district classifications and benefit percentages, in the same manner and with the same legal effect as provided for in this chapter for the determination of these matters originally. However, such a reexamination has no legal effect on any assessment regularly levied prior to the order of appraisal by the reexamining board of directors.
(2) The reexamination process provided in subsection (1) of this section may occur no more than once per calendar year.
[ 2017 c 67 § 2.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.421 - Assessments—Descriptions of lands as appraised and classified—Map and filing thereof.

RCW 86.09.421
Assessments—Descriptions of lands as appraised and classified—Map and filing thereof.
When said board of appraisers shall have made said determination of the ratio of benefits, as aforesaid, all the lands within the district shall be classified and properly designated and shall be described in terms of government sections, and fractions thereof in designated townships and ranges, on the base map, and the board of appraisers shall file said map with the secretary of the district: PROVIDED, That platted lands may be described in terms of the recorded plat thereof.
[ 1937 c 72 § 141; RRS § 9663E-141. Formerly RCW 86.08.470, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.424 - Assessments—Hearing on objections to assessment ratios—Time—Place.

RCW 86.09.424
Assessments—Hearing on objections to assessment ratios—Time—Place.
The secretary of the district shall immediately fix a time for hearing objections to the assessment ratios determined by said board of appraisers as shown on said base map. The meeting shall be at the office of the district board and principal place of business of the district and shall be held not less than twenty-five, nor more than thirty-five, days from the date of the first publication of the notice of the hearing.
[ 1937 c 72 § 142; RRS § 9663E-142. Formerly RCW 86.08.475, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.427 - Assessments—Notice of hearing, publication.

RCW 86.09.427
Assessments—Notice of hearing, publication.
Notice of said hearing shall be given by the secretary of the district by causing a copy of the same to be published for three consecutive weekly issues in a newspaper of general circulation, to be selected by said secretary, published in each of the counties in which any part of the district is located.
[ 1937 c 72 § 143; RRS § 9663E-143. Formerly RCW 86.08.475, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.430 - Assessments—Contents of notice of hearing.

RCW 86.09.430
Assessments—Contents of notice of hearing.
Said notice of hearing on said determination of assessment ratios shall state that the base assessment map designating the classes in which the lands in the district have been placed for assessment purposes on the ratios authorized by law, has been prepared by the board of appraisers and is on file at the office of the district board and may be inspected at any time during office hours; that a hearing on said map will be held before the county legislative authority at the office of the district board on . . . . . ., the . . . . day of . . . . . ., . . . . . ., at the hour of . . . . . . o'clock (naming the time), where any person may appear and present such objections, if any, he or she may have to said map, and shall be signed by the secretary of the district.
[ 2013 c 23 § 457; 1986 c 278 § 43; 1937 c 72 § 144; RRS § 9663E-144. Formerly RCW 86.08.480.]
NOTES:
Severability—1986 c 278: See note following RCW 36.01.010.
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.433 - Assessments—Conduct of hearing—Order.

RCW 86.09.433
Assessments—Conduct of hearing—Order.
At the time set for said hearing the county legislative authority shall be present at the place designated in the notice and if it appears that due notice of the hearing has been given, shall proceed to hear such objections to the base map as shall be presented and shall hear all pertinent evidence that may be offered. The county legislative authority shall have authority to adjourn said hearings from time to time to study the record and evidence presented, to make such independent investigation as it shall deem necessary and to correct, modify, or confirm the things set out on said base map or any part thereof and to determine all questions concerning the matter and shall finally make an order confirming said map with such substitutions, changes, or corrections, if any, as may have been made thereon, which order shall be signed by the chair of the county legislative authority and attached to said map.
[ 2013 c 23 § 458; 1985 c 396 § 69; 1937 c 72 § 145; RRS § 9663E-145. Formerly RCW 86.08.485, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.439 - Assessments—Conclusiveness of base assessment map.

RCW 86.09.439
Assessments—Conclusiveness of base assessment map.
Upon the signing of said order by said county legislative authority and the attachment of the same to said base assessment map, said base assessment map and all things set out on the face thereof shall be conclusive in all things upon all parties, unless appealed from to the superior court in the manner and within the time herein provided.
[ 1986 c 278 § 44; 1937 c 72 § 147; RRS § 9663E-147. Formerly RCW 86.08.485, part.]
NOTES:
Severability—1986 c 278: See note following RCW 36.01.010.
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.442 - Assessments—Copies of base assessment map to be filed with county assessors.

RCW 86.09.442
Assessments—Copies of base assessment map to be filed with county assessors.
When confirmed by order of said county legislative authority as aforesaid, or by order of said county legislative authority making any changes decreed by the court on appeal to the superior court, it shall be the duty of the secretary of the district to prepare a correct copy of so much of said base assessment map as includes the lands in the district situated in each county in which the lands in the district are situated, with the assessment classes and ratios properly designated thereon, and file the same with the respective county assessors of said counties for record therein.
[ 1985 c 396 § 70; 1937 c 72 § 148; RRS § 9663E-148. Formerly RCW 86.08.500, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.445 - Assessments—Levies to be made according to base assessment map.

RCW 86.09.445
Assessments—Levies to be made according to base assessment map.
Assessments made against the respective lands in the district to carry out any of the purposes of this chapter shall be levied in accordance with their respective classifications and in proportion to their respective ratios of benefits, set out on the base assessment map.
[ 1937 c 72 § 149; RRS § 9663E-149. Formerly RCW 86.08.500, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.448 - Assessments—Appeal to courts.

RCW 86.09.448
Assessments—Appeal to courts.
Any person, firm, or corporation feeling aggrieved at any determination by said county legislative authority of the classification or relative percentage of his or her or its lands, aforesaid, may have the same reviewed by a proceeding for that purpose, in the nature of an appeal, initiated in the superior court of the county in which the land affected is situated. The matter shall be heard and tried by the court and shall be informal and summary but full opportunity to be heard and present evidence shall be given before judgment is pronounced.
[ 2013 c 23 § 459; 1985 c 396 § 71; 1937 c 72 § 150; RRS § 9663E-150. Formerly RCW 86.08.490, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.451 - Assessments—Notice of appeal.

RCW 86.09.451
Assessments—Notice of appeal.
No such appeal shall be entertained by the court unless notice of the same containing a statement of the substance of the matter complained of and the manner in which the same injuriously affects the appellant's interests shall have been served personally or by registered mail, upon the county legislative authority of the county within which the major portion of the district is situated, and upon the secretary of the district, within twenty days following the date of the determination appealed from.
[ 1985 c 396 § 72; 1937 c 72 § 151; RRS § 9663E-151. Formerly RCW 86.08.490, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.454 - Assessments—Appeal—Stay bond, when required.

RCW 86.09.454
Assessments—Appeal—Stay bond, when required.
No bond shall be required unless a stay is desired, and an appeal shall not be a stay, unless within five days following the service of notice of appeal aforesaid, a bond shall be filed in an amount to be fixed by the court and with sureties satisfactory to the court, conditioned to perform the judgment of the court.
[ 1937 c 72 § 152; RRS § 9663E-152. Formerly RCW 86.08.490, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.457 - Assessments—Civil practice to apply—Costs, liability of district.

RCW 86.09.457
Assessments—Civil practice to apply—Costs, liability of district.
Costs shall be paid as in civil cases brought in the superior court, and the practices in civil cases shall apply: PROVIDED, That any costs awarded against said county legislative authority shall be in its official capacity only and shall be against and paid by the district.
[ 1985 c 396 § 73; 1937 c 72 § 153; RRS § 9663E-153. Formerly RCW 86.08.495, part.]
NOTES:
Civil practice generally: Title 4 RCW; Rules of court.
Costs, generally: Chapter 4.84 RCW.
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.460 - Assessments—Appeal from superior to supreme court.

RCW 86.09.460
Assessments—Appeal from superior to supreme court.
An appeal shall lie from the judgment of the superior court as in other civil cases.
[ 1937 c 72 § 154; RRS § 9663E-154. Formerly RCW 86.08.495, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.463 - Assessments—County legislative authority's determination deemed prima facie correct on appeal.

RCW 86.09.463
Assessments—County legislative authority's determination deemed prima facie correct on appeal.
In all said appeals from the determination of said county legislative authority, as herein provided, said determination and all parts thereof shall be deemed to be prima facie correct.
[ 1985 c 396 § 74; 1937 c 72 § 155; RRS § 9663E-155. Formerly RCW 86.08.490, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.466 - Assessments—District budget—Approval—Basis for assessment roll.

RCW 86.09.466
Assessments—District budget—Approval—Basis for assessment roll.
The secretary of the district on or before the first day of November in each year shall estimate the amount of money necessary to be raised for any and all district purposes during the ensuing year based upon a budget furnished him or her by the district board and submit the same to the county legislative authority of the county within which the major portion of the district is situated for its suggestions, approval, and revision and upon the approval of the budget by said county legislative authority, either as originally submitted or as revised, the secretary shall prepare an assessment roll with appropriate headings in which must be listed all the lands in each assessment classification shown on the base assessment map.
[ 2013 c 23 § 460; 1985 c 396 § 75; 1937 c 72 § 156; RRS § 9663E-156. Formerly RCW 86.08.510, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.469 - Assessments—Assessment roll, contents—Headings.

RCW 86.09.469
Assessments—Assessment roll, contents—Headings.
On such assessment roll in separate columns, must be specified under the appropriate headings:
(1) The reputed owner of the property assessed. If the reputed owner is not known to the secretary, the reputed owner may be stated as "unknown";
(2) The description of the land of the reputed or unknown owner sufficiently definite to identify the land. Where the land is described in the records of the county assessor's office in terms of the assessor's plat tax number, such designation shall be sufficient description of such land on the district's assessment roll. In instances where the district has adopted the alternative method of determining the ratio of benefits as herein authorized the secretary shall annually revise and specify in an appropriate column on the roll the cash value of the respective tracts of lands, including improvements thereon, described on the roll;
(3) The estimated assessable acreage of such respective lands;
(4) The designated classification and their respective ratios of benefits shown on the base assessment map in which the land is situated, with the per acre final ratio or percentage upon which every acre or fraction thereof of the respective lands are to be charged with assessments;
(5) The total amount of the assessment in dollars and cents against each tract of land.
[ 1937 c 72 § 157; RRS § 9663E-157. Formerly RCW 86.08.520, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.472 - Assessments—Margin for anticipated delinquencies.

RCW 86.09.472
Assessments—Margin for anticipated delinquencies.
For the purpose of apportioning the amount of money to be raised by assessment, to the several tracts of land in accordance with their respective classifications, the secretary shall add to the amount of money to be raised fifteen percent thereof for anticipated delinquencies.
[ 1937 c 72 § 158; RRS § 9663E-158. Formerly RCW 86.08.510, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.475 - Assessments—How calculated.

RCW 86.09.475
Assessments—How calculated.
In calculating the amount of assessments to be charged against the respective tracts of land included in the annual district assessment roll, the per acre charge against the lands in class No. 1 on the base map shall be taken as one hundred percent and the per acre charge against the lands in other classes shall be reckoned on their respective final per acre percentages of the per acre assessment against the lands in said class No. 1.
[ 1937 c 72 § 159; RRS § 9663E-159. Formerly RCW 86.08.530.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.478 - Assessments—Omitted property may be back-assessed.

RCW 86.09.478
Assessments—Omitted property may be back-assessed.
Any property which may have escaped assessment for any year or years, shall in addition to the assessment for the then current year, be assessed for such year or years with the same effect and with the same penalties as are provided for such current year and any property delinquent in any year may be directly assessed during the current year for any expenses caused the district on account of such delinquency.
[ 1937 c 72 § 160; RRS § 9663E-160. Formerly RCW 86.08.550.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.481 - Assessments—Lands in more than one county.

RCW 86.09.481
Assessments—Lands in more than one county.
Where the district embraces lands lying in more than one county the assessment roll shall be so arranged that the lands lying in each county shall be segregated and grouped according to the county in which the same are situated.
[ 1937 c 72 § 161; RRS § 9663E-161. Formerly RCW 86.08.520, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.484 - Equalization of assessments—Notice and time for meeting of board of equalization.

RCW 86.09.484
Equalization of assessments—Notice and time for meeting of board of equalization.
Upon completion of the assessment roll the secretary shall deliver the same to the district board and immediately give notice thereof and of the time the board of directors, acting as a board of equalization will meet to equalize assessments, by publication in a newspaper published in each of the counties comprising the district. The time fixed for the meeting shall not be less than twenty nor more than thirty days from the first publication of the notice, and in the meantime the assessment roll must remain in the office of the secretary for the inspection of all persons interested.
[ 1937 c 72 § 162; RRS § 9663E-162. Formerly RCW 86.08.540, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.487 - Equalization of assessments—Meeting of directors as board, length of time—Completion of roll.

RCW 86.09.487
Equalization of assessments—Meeting of directors as board, length of time—Completion of roll.
Upon the day specified in the notice required by the preceding section for the meeting, the board of directors, which is hereby constituted a board of equalization for that purpose, shall meet and continue in session from day to day as long as may be necessary, not to exceed ten days, exclusive of Sundays, to hear and determine such objections to the said assessment roll as may come before them; and the board may decide the same. The secretary of the board shall be present during its session, and note all changes made at said hearing, and on or before the fifteenth day of January thereafter shall have the assessment roll completed as finally equalized by the board.
[ 1937 c 72 § 163; RRS § 9663E-163. Formerly RCW 86.08.540, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.489 - Levy where total assessment less than two dollars.

RCW 86.09.489
Levy where total assessment less than two dollars.
When the assessment roll is completed as finally equalized by the board of directors and the total assessment against any tract or contiguous tracts owned by one person or corporation is less than two dollars, the county treasurer shall levy such a minimum amount of two dollars against such tract or contiguous tracts.
[ 1965 c 26 § 13.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.490 - Assessment lien—Priority.

RCW 86.09.490
Assessment lien—Priority.
The assessment upon real property shall be a lien against the property assessed, from and after the first day of January in the year in which the assessment becomes due and payable, but as between grantor and grantee such lien shall not attach until the county treasurer has completed the property tax roll for the current year's collection and provided the notification required by RCW 84.56.020. The lien shall be paramount and superior to any other lien theretofore or thereafter created, whether by mortgage or otherwise, except a lien for undelinquent flood control district assessments, diking or drainage, or diking or drainage improvement, district assessments and for unpaid and outstanding general ad valorem taxes, and such lien shall not be removed until the assessments are paid or the property sold for the payment thereof as provided by law.
[ 2009 c 350 § 3; 1937 c 72 § 164; RRS § 9663E-164. Formerly RCW 86.08.560, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.496 - Delinquency list—Posting and publication.

RCW 86.09.496
Delinquency list—Posting and publication.
On or before the thirty-first day of December of each year, the county treasurer of the county in which the land is located shall cause to be posted the delinquency list which must contain the names of persons to whom the property is assessed and a description of the property delinquent and the amount of the assessment and costs due, opposite each name and description.
He or she must append to and post with the delinquency list a notice that unless the assessments delinquent, together with costs and accrued interest, are paid, the real property upon which such assessments are a lien will be sold at public auction. The said notice and delinquent list shall be posted at least twenty days prior to the time of sale. Concurrent as nearly as possible with the date of the posting aforesaid, the said county treasurer shall publish the location of the place where said notice is posted and in connection therewith a notice that unless delinquent assessments together with costs and accrued interest are paid, the real property upon which such assessments are a lien will be sold at public auction. Such notice must be published once a week for three successive weeks in a newspaper of general circulation published in the county within which the land is located; but said notice of publication need not comprise the delinquent list where the same is posted as herein provided. Both notices must designate the time and place of sale. The time of sale must not be less than twenty-one nor more than twenty-eight days from the date of posting and from the date of the first publication of the notice thereof, and the place must be at some point designated by the treasurer.
[ 2013 c 23 § 462; 1937 c 72 § 166; RRS § 9663E-166. Formerly RCW 86.08.580.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.499 - Sale for delinquent assessments—Postponement.

RCW 86.09.499
Sale for delinquent assessments—Postponement.
The treasurer of the county in which the land is situated shall conduct the sale of all lands situated therein and must collect in addition to the assessment due as shown on the delinquent list the costs and expenses of sale and interest at the rate of ten percent per annum from the date or dates of delinquency as hereinbefore provided. On the day fixed for the sale, or some subsequent day to which he or she may have postponed it, and between the hours of ten o'clock a.m. and three o'clock p.m., the county treasurer making the sale must commence the same, beginning at the head of the list, and continuing alphabetically, or in the numerical order of the parcels, lots, or blocks, until completed. He or she may postpone the day of commencing the sale, or the sale from day to day, by giving oral notice thereof at the time of the postponement, but the sale must be completed within three weeks from the first day fixed.
[ 2013 c 23 § 463; 1937 c 72 § 167; RRS § 9663E-167. Formerly RCW 86.08.590.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.505 - Sale for delinquent assessments—Entries in assessment book—Book open to inspection—Lien vested in purchaser.

RCW 86.09.505
Sale for delinquent assessments—Entries in assessment book—Book open to inspection—Lien vested in purchaser.
The county treasurer, before delivering any certificate must file the same and enter in the assessment book opposite the description of the land sold, the date of sale, the purchaser's name and the amount paid therefor, and must regularly number the description on the margin of the assessment book and put a corresponding number on each certificate. Such book must be open to public inspection without fee during office hours, when not in actual use.
On filing the certificate of sale as provided in the preceding paragraph, the lien of the assessment vests in the purchaser and is only divested by the payment to the county treasurer making the sale of the purchase money and interest at the rate of ten percent per annum, from the day of sale until redemption for the use of the purchaser.
[ 1937 c 72 § 169; RRS § 9663E-169. Formerly RCW 86.08.610.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.508 - Sale for delinquent assessments—Redemption, when and how made.

RCW 86.09.508
Sale for delinquent assessments—Redemption, when and how made.
A redemption of the property sold may be made by the owner or any person on behalf and in the name of the owner or by any party in interest at any time before deed issues, by paying the amount of the purchase price and interest as in this chapter provided, and the amount of any assessments which such purchaser may have paid thereon after purchase by him or her and during the period of redemption in this section provided, together with like interest on such amount, and if the district is the purchaser, the redemptioner shall not be required to pay the amount of any district assessment levied subsequent to the assessment for which said land was sold, but all subsequent and unpaid assessments levied upon said land to the date of such redemption shall remain a lien and be payable and the land be subject to sale and redemption at the times applicable to such subsequent annual district assessment. Redemption must be made in legal tender, as provided for the collection of state and county taxes, and the county treasurer must credit the amount paid to the person named in the certificate and pay it on demand to such person or his or her assignees. No redemption shall be made except to the county treasurer of the county in which the land is situated.
[ 2013 c 23 § 465; 1937 c 72 § 170; RRS § 9663E-170. Formerly RCW 86.08.620.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.511 - Sale for delinquent assessments—Entry of redemption—Deed on demand if not redeemed in two years—Fee.

RCW 86.09.511
Sale for delinquent assessments—Entry of redemption—Deed on demand if not redeemed in two years—Fee.
Upon completion of redemption, the county treasurer to whom redemption has been made shall enter the word "redeemed", the date of redemption and by whom redeemed on the certificate and on the margin of the assessment book where the entry of the certificate is made. If the property is not redeemed within two years, after the fifteenth day of January of the year in which such property was sold, the county treasurer of the county in which the land sold is situated must thereafter, upon demand of the owner of the certificate of sale, make to the purchaser, or his or her assignees a deed of the property, reciting in the deed substantially the matters contained in the certificate, and that no person redeemed the property during the time allowed by law for its redemption. The treasurer shall receive from the purchaser, for the use of the district, one dollar for making such deed: PROVIDED, If redemption is not made of any lot, parcel, or tract of land not larger than one acre, the fee for a deed shall be twenty-five cents and when any person or district holds a duplicate certificate covering more than one tract of land, the several parcels, or tracts of lands, mentioned in the certificate may be included in one deed.
[ 2013 c 23 § 466; 1937 c 72 § 171; RRS § 9663E-171. Formerly RCW 86.08.630.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.514 - Sale for delinquent assessments—Effect and validity of deed.

RCW 86.09.514
Sale for delinquent assessments—Effect and validity of deed.
The matter recited in the certificate of sale must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:
First. The property was assessed as required by law.
Second. The property was equalized as required by law.
Third. That the assessments were levied in accordance with law.
Fourth. The assessments were not paid.
Fifth. At a proper time and place the property was sold as prescribed by law and by the proper officers.
Sixth. The property was not redeemed.
Seventh. The person who executed the deed was the proper officer.
Such deed, duly acknowledged or proved, is (except as against actual fraud) conclusive evidence of the regularity of all the proceedings from the assessments by the secretary, inclusive, up to the execution of the deed. The deed conveys to the grantee the absolute title to the lands described therein, free from all incumbrances except the lien of outstanding general ad valorem taxes and of unmatured special assessments. When title to the land is in the United States or this state, such deed shall be prima facie evidence of the right of possession.
[ 1937 c 72 § 172; RRS § 9663E-172. Formerly RCW 86.08.640, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.517 - Sale for delinquent assessments—Mistake, misnomer does not affect sale.

RCW 86.09.517
Sale for delinquent assessments—Mistake, misnomer does not affect sale.
When land is sold for assessments correctly imposed, as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to the ownership thereof, affects the sale or renders it void or avoidable.
[ 1937 c 72 § 173; RRS § 9663E-173. Formerly RCW 86.08.640, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.520 - District lands exempt from general taxes—Leasing, application of proceeds.

RCW 86.09.520
District lands exempt from general taxes—Leasing, application of proceeds.
All unsold lands owned by the district shall be exempt from general ad valorem taxes while title to same remains in the district. The district shall not be authorized to lease any of its lands for a term longer than one year, and the proceeds for such lease shall first be applied on account of outstanding ad valorem tax liens, if any.
[ 1937 c 72 § 174; RRS § 9663E-174. Formerly RCW 86.08.650.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.523 - Liability of city, town or subdivision for benefits to roads, streets, or sewer systems.

RCW 86.09.523
Liability of city, town or subdivision for benefits to roads, streets, or sewer systems.
Whenever any system of improvement constructed under the provisions of this chapter results in benefit to the whole or any part of a public street or road, street or road bed or track thereof within the district, or will facilitate the construction or maintenance of any sewer system in any city or town within the district, the city, town or subdivision or any of them responsible for the maintenance of said public road, street or sewer, shall be liable for assessment for any or all district purposes.
[ 1937 c 72 § 175; RRS § 9663E-175. Formerly RCW 86.08.660, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.526 - Liability of public and private lands for benefits.

RCW 86.09.526
Liability of public and private lands for benefits.
All school, granted, and other state lands, and lands owned by the United States, when legally possible, and all county, city and other municipally owned property, not used for governmental purposes, and all privately owned lands within the corporate limits of any county, school district, city or other municipal corporation included within the operation of the district and benefited by the district improvement, shall be liable for assessment as provided herein for other property.
[ 1937 c 72 § 176; RRS § 9663E-176. Formerly RCW 86.08.660, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.529 - Assessment payment by city, county, subdivision—Payment by state for highway benefit.

RCW 86.09.529
Assessment payment by city, county, subdivision—Payment by state for highway benefit.
Assessments charged to any city, town, county, or subdivision thereof shall be paid from any fund of the city, town, county, or subdivision, as its governing body determines. Assessments charged on account of benefits to state highways shall be approved by the secretary of transportation and shall be paid from the state motor vehicle fund.
[ 1984 c 7 § 379; 1937 c 72 § 177; RRS § 9663E-177. Formerly RCW 86.08.660, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.532 - District funds—Created.

RCW 86.09.532
District funds—Created.
There are hereby created for district purposes the following special funds: (1) Expense fund, (2) surplus fund, (3) suspense fund, (4) general bond fund, (5) utility bond fund, (6) contract fund.
[ 1937 c 72 § 178; RRS § 9663E-178. Formerly RCW 86.08.670.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.535 - District funds—Expense fund—Composition—Use.

RCW 86.09.535
District funds—Expense fund—Composition—Use.
All assessments collected for administrative, operative and maintenance purposes, all money collected and not otherwise provided for, and any transfers authorized by law from other funds made specifically to the fund, shall be placed by the county treasurer, ex officio treasurer of the district, in the expense fund, and it shall be the duty of the district board to make ample provision for the requirements of this fund by the levy of assessments or by the use of other revenues of the district.
[ 1937 c 72 § 179; RRS § 9663E-179. Formerly RCW 86.08.675.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.538 - District funds—Surplus fund—Composition—Use.

RCW 86.09.538
District funds—Surplus fund—Composition—Use.
The district shall have authority at its option of turning any district revenues not probably required during the current year to the surplus fund by adopting a resolution to that effect and filing a copy of the same with the county treasurer in charge of such fund. For this purpose unrequired moneys may be transferred from other funds, except from either of the two bond funds.
Assessments, not exceeding twenty percent of the total levy for a given year, may be levied for the purpose of supplying moneys for the surplus fund.
The surplus fund may be used for any district purpose authorized by law, by resolution of the board of directors specifying said purpose, and the duration of such use.
[ 1937 c 72 § 180; RRS § 9663E-180. Formerly RCW 86.08.680.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.541 - District funds—Suspense fund—Composition—Use.

RCW 86.09.541
District funds—Suspense fund—Composition—Use.
All district indebtedness, not otherwise provided for, which has not been or will not be paid on substantially a cash basis, shall be paid from the suspense fund and it shall be the duty of the district board to make ample provision for the requirements of this fund by the levy of assessments or by the use of other revenues of the district, authorized by law to be used for this purpose.
[ 1937 c 72 § 181; RRS § 9663E-181. Formerly RCW 86.08.685.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.544 - District funds—General bond fund—Composition—Use.

RCW 86.09.544
District funds—General bond fund—Composition—Use.
Moneys in the general bond fund shall be used exclusively for the payment of outstanding general obligation bonds of the district with interest thereon according to their terms. It shall be the duty of the district board to make ample provision for the requirements of this fund by the levy of assessments and/or by the use of other district revenues, authorized by law to be used for this purpose.
[ 1937 c 72 § 182; RRS § 9663E-182. Formerly RCW 86.08.695.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.547 - District funds—Utility bond fund—Composition—Use.

RCW 86.09.547
District funds—Utility bond fund—Composition—Use.
Revenues from the use, sale or lease of water and/or other service furnished by the district to the extent pledged to the payment of district utility bonds, as herein provided, shall be placed in the utility bond fund and used exclusively for the payment of such bonds with interest according to their terms.
[ 1937 c 72 § 183; RRS § 9663E-183. Formerly RCW 86.08.700.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.550 - District funds—Contract fund—Composition—Use.

RCW 86.09.550
District funds—Contract fund—Composition—Use.
The proceeds from bond sales and revenues from other sources authorized by law to be used for district contract purposes shall be placed in the contract fund and shall be used for the purposes for which the bonds were issued or for which any other contract was entered into by the district.
[ 1937 c 72 § 184; RRS § 9663E-184. Formerly RCW 86.08.690.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.553 - District funds—Custody and disbursement.

RCW 86.09.553
District funds—Custody and disbursement.
All district moneys shall be paid to the county treasurer having charge of the district funds and by that officer disbursed in the manner provided by law.
[ 1937 c 72 § 185; RRS § 9663E-185. Formerly RCW 86.08.710, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.556 - Claims against district.

RCW 86.09.556
Claims against district.
Any claim against the district shall be presented to the district board for allowance or rejection. Upon allowance, the claim shall be attached to a voucher verified by the claimant or his or her agent and approved by the chair of the board and countersigned by the secretary and directed to the county auditor of the county in which the office of the district treasurer is located, for the issuance of a warrant against the proper fund of the district in payment of said claim.
[ 2013 c 23 § 467; 1937 c 72 § 186; RRS § 9663E-186. Formerly RCW 86.08.720, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.559 - Claims against district—For administrative expenses, cost, maintenance—Payroll.

RCW 86.09.559
Claims against district—For administrative expenses, cost, maintenance—Payroll.
Claims against the district for administrative expenses and for the costs of operation and maintenance of the system of improvement, shall be allowed by the district board and presented to the county auditor with proper vouchers attached for the issuance of warrants against the expense fund of the district. The payroll of the district shall be verified by the foreman in charge and may be presented in one claim for the individual claimants involved. The warrants for said claim shall be issued in the name of the individual claimants, but may be receipted for by said foreman.
[ 1937 c 72 § 187; RRS § 9663E-187. Formerly RCW 86.08.720, part.]
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.562 - District funds paid by warrant—Exception.

RCW 86.09.562
District funds paid by warrant—Exception.
Said county treasurer shall pay out the moneys received or deposited with him or her or any portion thereof upon warrants issued by the county auditor of the same county of which the district treasurer is an officer against the proper funds of the district except the sums to be paid out of the special funds for interest and principal payments on bonds or notes.
[ 2013 c 23 § 468; 1986 c 278 § 45; 1983 c 167 § 202; 1937 c 72 § 188; RRS § 9663E-188. Formerly RCW 86.08.710, part.]
NOTES:
Severability—1986 c 278: See note following RCW 36.01.010.
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 86 - Flood Control › Chapter 86.09 - Flood Control Districts—1937 Act. › 86.09.565 - Warrants paid in order of issuance.

RCW 86.09.565
Warrants paid in order of issuance.
Warrants drawn on any district fund shall be paid from any moneys in said fund in the order of their issuance.
[ 1937 c 72 § 189; RRS § 9663E-189. Formerly RCW 86.08.710, part.]