Title 35 — Title 35 CITIES AND TOWNS
49 chapters · 1,261 sections in this title.
RCW 35.44.010 Assessment district—All property to be assessed—Basis.
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All property included within the limits of a local improvement district or utility local improvement district shall be considered to be the property specially benefited by the local improvement and shall be the property to be assessed to pay the cost and expense thereof or such p…
RCW 35.44.015 Special benefit assessments for farm and agricultural land—Exemption from assessments, etc.
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See RCW 84.34.300 through 84.34.380 and 84.34.922.
RCW 35.44.020 Assessment district—Cost items to be included.
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There shall be included in the cost and expense of every local improvement for assessment against the property in the district created to pay the same, or any part thereof:(1) The cost of all of the construction or improvement authorized for the district including, but not limite…
RCW 35.44.030 Assessment district—Zones.
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For the purpose of ascertaining the amount to be assessed against each separate lot, tract, parcel of land or other property therein, the local improvement district or utility local improvement district shall be divided into subdivisions or zones paralleling the margin of the str…
RCW 35.44.040 Assessment rate per square foot.
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The rate of assessment per square foot in each subdivision of an improvement district shall be fixed on the basis that the special benefits conferred on a square foot of land in subdivisions first, second, third, fourth and fifth, respectively, are related to each other as are th…
RCW 35.44.045 Open canals or ditches—Safeguards—Ascertaining assessments.
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As an alternative to other methods of ascertaining assessments for local improvements, in a local improvement district established for safeguarding open canals or ditches, the district may be sectioned into subdivisions or zones paralleling the canal or ditch, numbered respective…
RCW 35.44.047 Other methods of computing assessments may be used.
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Notwithstanding the methods of assessment provided in RCW 35.44.030, 35.44.040 and 35.44.045, the city or town may use any other method or combination of methods to compute assessments which may be deemed to more fairly reflect the special benefits to the properties being assesse…
RCW 35.44.050 Assessment roll—Entry of assessments against property.
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The total assessment thus ascertained against each separate lot, tract, parcel of land, or other property in the district shall be entered upon the assessment roll as the amount to be levied and assessed against each separate lot, tract, parcel of land, or other property.[ 1965 c…
RCW 35.44.060 Assessment roll—Diagram on preliminary survey not conclusive.
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The diagram or print directed to be submitted to the council shall be in the nature of a preliminary determination by the designated administrative board, officer, or authority upon the method and relative estimated amounts of assessments to be levied upon the property specially …
RCW 35.44.070 Assessment roll—Filing—Hearing, date, by whom held.
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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 sha…
RCW 35.44.080 Assessment roll—Notice of hearing.
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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 hear…
RCW 35.44.090 Assessment roll—Notice—Mailing—Publication.
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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 th…
RCW 35.44.100 Assessment roll—Hearing—Objections—Authority of council.
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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 assessme…
RCW 35.44.110 Assessment roll—Objections—Timeliness.
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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 s 35.44.110. Prior: 1929 c 97 s …
RCW 35.44.120 Assessment roll—Amendment—Procedure.
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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 …
RCW 35.44.130 City property—Assessment.
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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 …
RCW 35.44.140 County property assessment.
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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 sam…
RCW 35.44.150 Harbor area leaseholds—Assessment.
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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 assesse…
RCW 35.44.160 Leases on tidelands—Assessment.
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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 s 35.44.160. Prior: 1911 c 98 s 56; RRS s 9409.]
RCW 35.44.170 Metropolitan park district property—Assessment.
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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 i…
RCW 35.44.180 Notices—Mailing—Proof.
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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 s …
RCW 35.44.190 Proceedings conclusive—Exceptions—Adjustments to assessments if other funds become available.
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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 con…
RCW 35.44.200 Procedure on appeal—Perfecting appeal.
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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 ap…
RCW 35.44.210 Procedure on appeal—Notice of appeal.
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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 s 35.44.210. Prior: 1957 c 143 s 3; prior: 1911 c 98 …
RCW 35.44.220 Procedure on appeal—Bond.
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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 pro…
RCW 35.44.230 Procedure on appeal—Transcript.
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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 th…
RCW 35.44.240 Procedure on appeal—Notice of hearing.
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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 tha…
RCW 35.44.250 Procedure on appeal—Hearing by superior court.
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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 d…
RCW 35.44.260 Procedure on appeal—Appellate review.
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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 s 36; 1971 c 81 s 91; 1965 c 7 s 35.44.260. Prior: 1957 c 143 s 8; prior: 1911 c 9…
RCW 35.44.270 Procedure on appeal—Certified copy of decision or order.
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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 a…
RCW 35.44.280 Reassessments—When authorized.
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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 re…
RCW 35.44.290 Reassessments—Basis—Property included.
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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 distric…
RCW 35.44.300 Reassessments—Irregularities not fatal.
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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 gover…
RCW 35.44.310 Reassessments—Amount thereof.
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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 imp…
RCW 35.44.320 Reassessments—Credit for prior payments.
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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 s 35.44.320. Prior: 1911 c 98 s 43, part; 1909 c 71 s 1, part; 1893 c 95 s 2, part; RRS s 9396, part.]
RCW 35.44.330 Reassessments—Payment.
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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 ha…
RCW 35.44.340 Reassessments—Limitation of time for.
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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 o…
RCW 35.44.350 Reassessments, assessments on omitted property, supplemental assessments—Provisions governing.
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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 proceedi…
RCW 35.44.360 Assessments on omitted property—Authority.
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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 it…
RCW 35.44.370 Assessments on omitted property—Resolution—Notice.
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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 …
RCW 35.44.380 Assessments on omitted property—Confirmation ordinance—Collection.
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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 ro…
RCW 35.44.390 Supplemental assessments—When authorized.
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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 a…
RCW 35.44.400 Supplemental assessments—Limitation of time for.
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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…
RCW 35.44.410 Segregation of assessments.
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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 su…
RCW 35.44.420 Property donations—Credit against assessments.
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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 as…