Chapter 3.28
PROPERTY TAX*
Sections:
3.28.010 Assessment procedure.
3.28.030 Legality of assessments and proceedings.
* For statutory authority for code cities to collect property taxes according to general law, see RCW 35A.84.030; for provision naming the county assessor the ex officio assessor in code cities with populations under 20,000 persons, see RCW 35A.84.020.
3.28.010 Assessment procedure.
All taxes levied for municipal purposes by the council in the city of Prosser shall be assessed and collected as follows:
The assessment of all property for municipal purposes in the city shall be made by the county assessor at the same time and in the same manner, and the property shall be listed and described in its proper order as to numerical arrangement on the rolls, as the assessment is made and entered of the other property of the county. Said property shall be listed in its proper numerical order on the general assessment rolls of the county, and the assessor shall note on such rolls the fact that such property is situated in the city and the assessment roll shall be prepared with a column wherein to enter the amount of taxes levied by the city. (Ord. 46 § 1, 1904).
3.28.020 Collection.
The county treasurer of this county is hereby authorized to collect and receipt for all municipal taxes levied and assessed against property in the city at the same time and in the same manner as he proceeds in the collection of county taxes. (Ord. 46 § 2, 1904).
3.28.030 Legality of assessments and proceedings.
All assessments and proceedings either by the county assessor or county treasurer, in relation to the assessment or collection of municipal taxes in the city heretofore made, done or taken as far as concerns said city in any way, and all acts heretofore done by them or either of them, in relation thereto, is hereby ratified and accepted as binding upon said city and legalized. (Ord. 46 § 3, 1904).