Chapter 3.24
ASSESSMENTS ON SUBDIVIDED LAND1
Sections:
3.24.010 Collection – Authorized.
3.24.020 Collection – Record.
3.24.030 Segregation of assessment – Restrictions.
3.24.040 Segregation of assessment – Authorized when.
3.24.050 Fee.
3.24.010 Collection – Authorized.
The finance director is authorized to collect and receive from any owner or owners of any subdivision or subdivisions of any lot, tract or parcel of land, upon which a local improvement district assessment has been or may hereafter be made, such portion of the assessment or assessments levied or to be levied against such lot, tract or parcel of land in the payment of the local improvement as the city engineer shall certify to the city council and the city council shall determine to be chargeable to such subdivision or subdivisions, in accordance with the requirements and provisions of law and the ordinances of the city in force at the time the original charge or assessment was made, together with a similar proportion of any penalties, interest or cost which has accrued thereafter. (1957 code § 12.48.010.)
3.24.020 Collection – Record.
Upon making such collection upon any such subdivision, the finance director is authorized to note such collection upon the assessment record, give receipt for such certified portion of the assessment as and for the assessment levied upon and due upon the subdivision; provided that this section shall not authorize segregation of any assessment which has been delinquent for a period of two years or more; or in case where it appears that such property as segregated, in the discretion of the city council, is not sufficient security for the payment of the assessment. (1957 code § 12.48.020.)
3.24.030 Segregation of assessment – Restrictions.
No segregation of any assessment on unplatted land, or large platted tracts, shall be made until a showing has been made by the applicant for segregation that the proposed segregation of property will conform to the system of streets as they exist in adjacent territory. In all such instances, the city council shall determine such question of fact. (1957 code § 12.48.030.)
3.24.040 Segregation of assessment – Authorized when.
Whenever, on account of the filing of a plat or replat, or on account of a sale or contract to sell, or other proper evidence of change of ownership of a divided portion of any lot, tract or parcel of land assessed for local improvements, it appears to be in the best interest of the city to segregate such assessment, the city council shall authorize the finance director to make the proper certification as provided for in this chapter upon the written application of the owner of the segregated property, and upon the payment of the fees provided in ACC 3.24.050. (1957 code § 12.48.040.)
3.24.050 Fee.
A fee of $25.00 per description shall be charged by the finance director for each description added to the assessment roll by such certificate authorized by the city council, such fee to be paid by the applicant to the finance director and deposited in the general fund. (Ord. 3270 § 1, 1978; 1957 code § 12.48.050.)
For statutory provisions on segregation of assessments see RCW 35.44.410; for provisions making Ch. 35.44 RCW applicable to code cities, see RCW 35A.43.010.