Sec. 29.46.060. Assessment roll.
(a) At any time after approval of an improvement plan, the governing body shall assess the authorized percentage of the cost against property in the district included in the plan in proportion to the benefit received. (b) The special assessment roll shall contain property descriptions, names of record owners, and assessment amounts. (c) The governing […]
Sec. 29.46.070. Hearing and settlement.
After the public hearing, the governing body shall correct errors and inequalities in the roll. If an assessment is increased, a new hearing shall be set and notice published, except that a new hearing and notice is not required if all record owners of property subject to the increased assessment consent in writing to the […]
Sec. 29.46.080. Payment.
(a) The governing body shall fix times of payment, penalties on delinquent payments, and the rate of interest on the unpaid balance of the assessment. Payment may be in one sum or by installments. If payment is to be in one sum, payment may not be required sooner than 60 days after mailing of the […]
Sec. 29.46.100. Reassessment.
(a) The governing body shall, within one year, correct any deficiency in a special assessment found by a court. Notice and hearing must conform to the initial assessment procedures. (b) Payments on the initial assessment are credited to the property upon reassessment. The reassessment becomes a charge upon the property notwithstanding failure to comply with […]
Sec. 29.46.110. Allowable costs.
(a) When a special assessment district is created, there may be included in the assessments (1) all of the cost of acquiring, installing, making, or constructing the local improvement; (2) the costs of all engineering and surveying to be done in connection with creating the district or improvement; (3) the cost of mailing and publishing […]
Sec. 29.46.120. Objection and appeal.
(a) The validity of an assessment may not be contested by a person who did not file with the municipal clerk a written objection to the assessment roll before its confirmation. (b) The decision of the governing body on an objection may be appealed to the superior court within 30 days after the date of […]
Sec. 29.45.710. Combining sales and use tax with incorporation of a second class city.
A petition for incorporation of a second class city may request that a sales and use tax proposal be placed on the same ballot. The petition must state the proposed tax rate. The petition may request that incorporation be dependent on the passage of the tax proposition. If so, the incorporation proposition fails if the […]
Sec. 29.46.130. Interim financing.
(a) A municipality may provide by resolution or ordinance for the issuance of notes in payment of the costs of a local improvement project, payable out of special assessments for the improvement. The notes shall bear interest at a rate or rates authorized by the resolution or ordinance, and shall be redeemed either in cash […]
Sec. 29.45.750. Mobile Telecommunications Sourcing Act.
(a) The provisions of 4 U.S.C. 116 – 126 (Mobile Telecommunications Sourcing Act) are incorporated in this chapter by reference and have effect as though fully set out in this chapter. (b) A municipality that levies and collects a sales tax on mobile telecommunications services shall do so in accordance with the provisions of 4 […]
Sec. 29.46.140. Special assessment bonds.
(a) A municipality may by ordinance authorize the issuance and sale of special assessment bonds to pay all or part of the cost of an improvement in a special assessment district. The principal and interest of bonds issued shall be payable solely from the levy of special assessments against the property to be benefited. The […]