DISTRICTS - IRRIGATION - SEWER - MERGER OF SEWER DISTRICT WITH IRRIGATION DISTRICTS - EXTENSION OF SEWER SERVICE FOLLOWING MERGER
DISTRICTS ‑- IRRIGATION ‑- SEWER ‑- MERGER OF SEWER DISTRICT WITH IRRIGATION DISTRICTS ‑- EXTENSION OF SEWER SERVICE FOLLOWING MERGER RCW 56.08.020 and RCW 56.16.030 apply to sewer districts and not to irrigation districts; therefore, once a sewer district has been merged into an irrigation district, those statutes no longer apply with regard to the extension of sewer service by the surviving irrigation district.
DISTRICTS - IRRIGATION - ELECTIONS - QUALIFICATIONS OF VOTERS - PERSONS HOLDING TITLE OR EVIDENCE OF TITLE - NUMBER AND LOCATION OF POLLING PLACES
DISTRICTS ‑- IRRIGATION ‑- ELECTIONS ‑- QUALIFICATIONS OF VOTERS ‑- PERSONS HOLDING TITLE OR EVIDENCE OF TITLE ‑- NUMBER AND LOCATION OF POLLING PLACES (1) A contract purchaser of land in an irrigation district under an ordinary contract for the sale of real property holds evidence of title to such land and therefore, if otherwise qualified, is entitled to vote in an irrigation district election. (2) A contract vendor of land in an irrigation district holds title to such land, and therefore, if otherwise qualified, is entitled to vote in an irrigation district election until such time as he does, by appropriate delivery of a deed, pass title to the purchaser. (3) The executor or administrator of the estate of a deceased holder of title to land in an irrigation district does not hold title or evidence of title to such land, and therefore is not entitled to vote in an irrigation district election. (4) The heirs or devisees of a deceased holder of title to land in an irrigation district do hold title to such land and therefore, if otherwise qualified, are entitled to vote in an irrigation district election. …
COUNTIES - IRRIGATION - DISTRICTS - ASSESSMENTS - PROPERTY - TAXATION - LIENS
COUNTIES ‑- IRRIGATION ‑- DISTRICTS ‑- ASSESSMENTS ‑- PROPERTY ‑- TAXATION ‑- LIENS ‑- SALE OF PROPERTY ACQUIRED BY FORECLOSURE BY A COUNTY OR AN IRRIGATION DISTRICT 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.
DISTRICTS - IRRIGATION - TOLLS FOR SERVICES - DATE DELINQUENT - INTEREST
DISTRICTS ‑- IRRIGATION ‑- TOLLS FOR SERVICES ‑- DATE DELINQUENT ‑- INTEREST The board of directors of an irrigation district charging tolls for services must fix the date from which tolls will be delinquent and interest should be charged on the tolls declared by the board to be delinquent.
IRRIGATION - DISTRICTS - PROPERTY - TAXATION - SERVICE OF PROCESS - ATTORNEYS - COSTS
Service required for foreclosure of irrigation district tax lien, sales price and redemption rights 1. Service must provide notice reasonably calculated to inform interested parties of proceedings which may directly and adversely affect t heir legally protected interests. Notice by publication and posting is adequate where the name and address of the owner are not known or cannot be discovered by a governmental entity with a minimal effort. Whether any particular service is adequate is a factual question that cannot be resolved in an Attorney General's Opinion. 2. An irrigation district cannot include reasonable attorney fees or statutory attorney fees in a certificate of delinquency or as part of the amount that must be paid to redeem the property. 3. RCW 87.06.100(1) provides that an entity buying property at a foreclosure sale must pay the full amount of all property taxes and certain other taxes before receiving a deed from the irrigation district. RCW 87.06.070 provides that the court shall specify the minimum sales price below which the property shall not be sold. While there is no statutory requirement that the minimum sales price set by the court included the full amount of all property taxes and other taxes, the effect of these two statutes is that the district cannot provide a deed unless the taxes specified in the statute are paid. 4. RCW 87.06.050 provides that any party in interest of property for which a certificate of delinquency has been prepared may redeem the property as provided by the statutes. RCW 87.06.010(4) defines party in interest as an occupant of the property, the owner of record, and any other person having a financial interest of record in the property.
DISTRICTS - IRRIGATION - ANNUAL PAYMENTS TO WASHINGTON STATE RECLAMATION ASSOCIATION
DISTRICTS ‑- IRRIGATION ‑- ANNUAL PAYMENTS TO WASHINGTON STATE RECLAMATION ASSOCIATION Irrigation districts do not have any authority to make annual payments to the Washington State Reclamation Association to assist the association in carrying out the purposes for which it was organized.
DISTRICTS - IRRIGATION - AUDITING OFFICER - CLAIMS - AUTHENTICATION AND CERTIFICATION
DISTRICTS ‑- IRRIGATION ‑- AUDITING OFFICER ‑- CLAIMS ‑- AUTHENTICATION AND CERTIFICATION (1) Chapter 116, Laws of 1965, which provides for the authentication and certification of claims by the auditing officer of a municipality, supersedes the provisions of RCW 87.03.440, applicable to irrigation districts which would otherwise require verification of the claim on vouchers submitted by the claimant. (2) Same: The authentication and certification of claims, under chapter 116, Laws of 1965, must be made by a designated auditing officer and may not be performed instead by the board of directors of the irrigation district.
IRRIGATION - DISTRICTS - ELECTIONS - PROPERTY
Eligibility of Property Owners to Vote for Directors of Irrigation District of Less Than 200,000 Acres RCW 87.03.051 governs voter eligibility in irrigation districts of less than 200,000 acres. Any property holder in the district whose land is subject to assessment for any reason is entitled to vote in district elections, even if the property is not currently being assessed for irrigation district purposes.
DISTRICTS - IRRIGATION - COLLECTION OF DELINQUENT ASSESSMENTS
DISTRICTS - IRRIGATION - COLLECTION OF DELINQUENT ASSESSMENTS A county treasurer is required to collect the one dollar charge prescribed by RCW 87.03.270, as amended by § 2, chapter 169, Laws of 1967, on irrigation district assessments which became delinquent prior to the effective date of the amendment where collection of the assessment occurs after that date; such a construction of the amendment does not render the act an ex post facto law.
DISTRICTS - IRRIGATION - ELECTIONS - QUALIFICATIONS OF VOTERS
DISTRICTS - IRRIGATION - ELECTIONS - QUALIFICATIONS OF VOTERS Except in the case of ownership of more than ten acres of land in an irrigation district, as provided for by RCW 87.03.045, the fact that the same person holds a number of qualifying legal or equitable interests in one or more parcels of qualified land located in an irrigation district does not entitle that person to cast a multiple number of votes, equal to the number of his interests, at a single irrigation district election.
DISTRICTS - IRRIGATION - ELECTIONS - FREEHOLDERS
QUALIFICATIONS OF ELECTORS SIGNING PETITION TO DISSOLVE AN IRRIGATION DISTRICT UNDER CHAPTER 87.53 RCW (1) In order to be eligible to sign a petition to dissolve an irrigation district which has an outstanding bonded indebtedness, as provided for in RCW 87.53.030, a person must be a qualified elector under the general election laws and a freeholder of the district, as provided for in RCW 87.53.050. (2) A person must be registered under the state general election laws in order to be a qualified elector within the meaning of RCW 87.53.050. (3) A contract purchaser of land in an irrigation district under a forfeitable executory contract for the sale of real property is a "freeholder of the district" as that term is used in RCW 87.53.050.
IRRIGATION - DISTRICTS - PROPERTY - ATTORNEYS - FEES - COSTS
Ability of an irrigation district to recover attorneys' fees when foreclosing a delinquent assessment RCW 87.03.271 provides that the lien for a delinquent irrigation district assessment includes costs such as attorneys' fees. When the lien is foreclosed pursuant to the procedure set forth in chapter 87.06 RCW, the irrigation district may recover costs, including reasonable attorneys' fees.
DISTRICTS - PUBLIC UTILITY - PORT - IRRIGATION - RECLAMATION - RECLAMATION REVOLVING FUND BOND PURCHASES FOR RECLAMATION PROJECTS
DISTRICTS - PUBLIC UTILITY - PORT - IRRIGATION - RECLAMATION - RECLAMATION REVOLVING FUND BOND PURCHASES FOR RECLAMATION PROJECTS (1) A public utility district is authorized to construct, operate and maintain an irrigation water distribution system for the purpose of reclaiming lands for agricultural uses. (2) A port district is not authorized to construct, operate and maintain an irrigation water distribution system for the purpose of reclaiming lands for agricultural uses. (3) Moneys in the state reclamation revolving fund may be expended to purchase bonds of a public utility district which are issued by the district for the purpose of financing an irrigation project designed to reclaim arid waste lands for agricultural uses, upon approval of the particular reclamation project by the director of the department of water resources. (4) The director of the department of water resources may loan moneys from the reclamation revolving fund to an irrigation district to be used to finance the development of final engineering plans for an irrigation project of said district.
DISTRICTS - IRRIGATION - DISSOLUTION - ASSESSMENT UNDER RCW 87.53.140, TO PAY OUTSTANDING BONDS
DISTRICTS ‑- IRRIGATION ‑- DISSOLUTION ‑- ASSESSMENT UNDER RCW 87.53.140, TO PAY OUTSTANDING BONDS Landowner in former irrigation district who pays in full assessment against land under RCW 87.53.140 frees property from further assessment and discharges lien of bonds though like assessments against other land in district may remain unpaid.
DISTRICTS - PORT - AIRPORTS - IRRIGATION - AGRICULTURE
DEVELOPMENT OF CERTAIN AIRPORT LAND FOR AGRICULTURAL PURPOSES An airport board established pursuant to RCW 14.08.200 by joint action between two port districts may not develop airport land belonging to the board with irrigation for agricultural purposes; however, such an airport board may lease property to a third party by private negotiation as authorized by RCW 14.08.200(7) even though it is known that the third party intends to develop the land with irrigation for agricultural purposes‑-so long as such development is not made a condition or requirement of the lease.
DISTRICTS - IRRIGATION - COMMISSIONERS - SOCIAL SECURITY
OASI COVERAGE FOR IRRIGATION DISTRICT COMMISSIONERS (1) Per diem compensation received by irrigation district commissioners under RCW 87.03.460 is subject to employees' contributions for federal social security under Chapter 41.48 RCW. (2) The fact that a given commissioner of an irrigation district may have paid the maximum amount due for OASI contributions for a given year on his self-employment income does not affect the liability of the district for payments in accordance with (1), supra, instead, the remedy of any individual who has thus overpaid his social security taxes is then to claim a refund or tax credit on his federal income tax return.
ELECTIONS - DISTRICTS - SEWER - IRRIGATION - MERGER OF SEWER DISTRICT WITH IRRIGATION DISTRICT - VOTER QUALIFICATIONS
ELECTIONS ‑- DISTRICTS ‑- SEWER ‑- IRRIGATION ‑- MERGER OF SEWER DISTRICT WITH IRRIGATION DISTRICT ‑- VOTER QUALIFICATIONS Under the provisions of RCW 56.02.100 and related statutes, only persons who own land within a sewer district which proposes to merge with an irrigation district in which it is contained will be qualified to vote on the question; however, this requirement could be subject to a possible constitutional challenge.