Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1984 NO. 1 >

Lands which are owned by an incorporated city or town (including but not limited to those situated outside the corporate limits of that municipality) are not subject to weed district assessments imposed pursuant to RCW 17.04.240.

AGO 1974 NO. 2 >

A city operating under the optional municipal code (Title 35A RCW), in ordering a local improvement for which there are to be levied and collected special assessments on property specifically benefited thereby, may provide as a part of the ordinance creating the local improvement district that the collection of any assessments levied therefor may be deferred until a time previous to the dissolution of the district for those economically disadvantaged property owners described in RCW 35.43.250.

AGO 1953 NO. 9 >

The present procedure by which certain county assessors are collecting both fire patrol assessments and fire protection district levies from a given piece of forest land is unlawful, being in violation of RCW 52.04.030 and 52.16.130, and possibly RCW 52.16.120. RCW 52.04.030 and 52.16.130 prohibit fire protection districts from levying against forest lands therein which are already being taxed under RCW 76.04.360, but do not prohibit such a levy against forest lands which may be but are not presently taxed under RCW 76.04.360. There is no constitutional objection to legislation that would permit assessments of certain parcels of forested lands under both the forest patrol statutes and the fire protection district statutes.

AGO 1965 NO. 24 >

(1) Prior assessments of a local improvement district of a city of the third class take priority over subsequent assessments of an irrigation and rehabilitation district.(2) Foreclosure for delinquent assessments by an irrigation and rehabilitation district does not extinguish the lien of prior assessments of a local improvement district of the third class which are still outstanding but not delinquent.

AGO 1991 NO. 25 >

1.  RCW 87.06.100(4) provides that when an irrigation district sells property acquired in a foreclosure proceeding, it shall not provide a deed to the purchaser until various outstanding taxes and assessments are paid.  These various taxes and assessments must be paid even if they exceed the market value of the property.  2.  If a county sells property acquired at a foreclosure proceeding, the distribution of the proceeds of sale is governed by RCW 84.64.230.  An irrigation district is entitled to a share of the proceeds of sale under RCW 84.64.230 because the irrigation district lien established by RCW 87.03.265 is of equal rank with the lien for general taxes established by RCW 84.60.010.  3.  RCW 84.64.230 provides that no claim shall be allowed against the county on property acquired by the county by tax deed in a foreclosure proceeding.  Thus, an irrigation district cannot foreclose its lien on tax deed property held by the county.                                     

AGO 1953 NO. 176 >

All lands under the jurisdiction of the Department of Highways which are situated within any incorporated city, town, diking, drainage or port district may be assessed by the authorities of such districts, for improvements specially benefiting such lands, under authority of chapter 58, Laws of 1953.  If the commission finds that such assessments are payable it may, in its discretion, order the same paid from the motor vehicle fund.