Other LanguagesLands owned by a city, which are located within the corporate limits of the city and also within the boundaries of a mosquito control district, are subject to assessment by the district pursuant to RCW 17.28.255, to the extent that the city-owned lands receive a special benefit from the operation of the district.
RCW 17.10.240(1) authorizes the county legislative authority to levy a special assessment against land for the purpose of operating the county's weed program. This assessment may be levied on land located in incorporated areas within the county.
1.Chapter 85.38 RCW authorizes "special assessments" which may be imposed only on property specially benefitted in accordance with article 7, section 9, of the Washington Constitution as interpreted in case law; this chapter does not authorize the imposition of "rates and charges" based on some standard other than special benefit.2.Assessments made under chapter 85.38 [RCW] must be based on the special benefit conferred by a public work or activity on particular property, and may not lawfully be based on the extent of use of public services or other criteria.
The provisions of RCW 36.29.180 only authorize a county treasurer to charge and collect a fee for his services in handling, collecting, disbursing and accounting for funds collected pursuant to the assessment rolls of a political subdivision as distinguished from the county's own assessment rolls for ad valorem property tax purposes.
Water District Commissioners have no authority to correct mistakes in an assessment roll of Utility Local Improvement Districts after confirmation thereof by remitting or adjusting assessments.