The appropriation contained in chapter 242, Laws of 1949, for the payment of local improvement district assessments, is available for payment of all assessments certified to you as having been levied by the proper authorities of any (a) incorporated city, (b) incorporated town, (c) diking district, (d) drainage district, or (e) port district, only.
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February 9, 1950
Honorable Cliff Yelle State Auditor Legislative Building Olympia, Washington Cite as: AGO 49-51 No. 216
Dear Sir:
We have your letter of January 27, 1950, in which you ask the following question:
What assessments levied against state lands may be paid from the appropriation to the state auditor for that purpose, to be found in chapter 242, Laws of 1949, at page 970?
You are advised:
The appropriation contained in chapter 242, Laws of 1949, for the payment of local improvement district assessments, is available for payment of all assessments certified to you as having been levied by the proper authorities of any (a) incorporated city, (b) incorporated town, (c) diking district, (d) drainage district, or (e) port district, only.
ANALYSIS
Chapter 164, Laws of 1919 [8125 et seq. Rem. Rev. Stat.] authorizes the assessment of state lands " * * * situated within the limits of any incorporated city, town, diking, drainage, or port district in this state, * * *." [[Orig. Op. Page 2]] Chapter 205, Laws of 1947 [8136(a) Rem. Supp. 1947], refers to chapter 164, Laws of 1919, and does not refer to any other act authorizing assessments against state lands.
The appropriation contained in chapter 242, Laws of 1949, to be found at page 970, is for the purpose of carrying out the provisions of chapter 205, Laws of 1947, and should be read, therefore, as authorizing the payment of assessments certified to you as having been levied by the proper authorities of any city, town, diking district, drainage district, or port district.
Assessments against state lands levied by the authority of officers of other districts must be certified by you to the legislature for payment.
Copies of this opinion are being mailed to the Commissioner of Public Lands and to the Director of Finance, Budget and Business in order that they may certify to you for payment assessments against state lands properly levied by cities, towns, diking districts, drainage districts, and port districts, and may certify to you for certification to the legislature assessments levied against state lands by the proper authorities of other districts.