INTEREST ‑- NOT PART OF IRRIGATION DISTRICT ASSESSMENTS -- IRRIGATION DISTRICT ASSESSMENTS ‑- MUNICIPAL CORPORATIONS' LIABILITY FOR ASSESSMENTS AND INTEREST

INTEREST ‑- NOT PART OF IRRIGATION DISTRICT ASSESSMENTS --IRRIGATION DISTRICT ASSESSMENTS ‑- MUNICIPAL CORPORATIONS' LIABILITY FOR ASSESSMENTS AND INTEREST

A school district, while liable for irrigation district assessments, is not liable for interest imposed on assessments from the date of delinquency.

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                                                                    July 18, 1952

Honorable Willard J. Sharpe
Civil Deputy Prosecuting Attorney
Spokane County
Spokane 1, Washington                                                                                                              Cite as:  AGO 51-53 No. 355

Dear Sir:

            In your letter of July 14th you ask the following question:

            Is a school district liable for interest on delinquent irrigation district assessments under RCW 87.32.050?

            You are advised:

            A school district, while liable for irrigation district assessments, is not liable for interest imposed on assessments from the date of delinquency.

                                                                     ANALYSIS

            Our Supreme Court is committed to the rule that all property covered by the general terms of the statute and not specifically exempted is subject to assessment for local improvements.

                        State ex rel. Renton v. Com. W. Dist. No. 2. 152 Wash. 523, 278 P. 423.

             [[Orig. Op. Page 2]]

            Interest is not a part of an assessment, but is in effect a penalty imposed for nonpayment, and as such is not a part of the obligation.

                        Smith v. Hall (Ala.) 36 So. (2d) 354.  Cahill v. Hovenden, 132 F. (2d) 422.  The only amount public property is liable for is the amount assessed to it, and no delinquency that will carry with it additional interest or penalty can accrue against public property.

                        Wilson v. Hollis (Okla.) 142 P. (2d) 633, 150 A.L.R. 1385.  City of Healdton v. Board of Education (Okla.) 232 P. (2d) 148.

            A school district is not liable for the interest provided for in RCW 87.32.050.

Very truly yours,

SMITH TROY
Attorney General

E. P. DONNELLY
Assistant Attorney General