Other LanguagesA city operating under the optional municipal code (Title 35A RCW), in ordering a local improvement for which there are to be levied and collected special assessments on property specifically benefited thereby, may provide as a part of the ordinance creating the local improvement district that the collection of any assessments levied therefor may be deferred until a time previous to the dissolution of the district for those economically disadvantaged property owners described in RCW 35.43.250.
(1) Prior assessments of a local improvement district of a city of the third class take priority over subsequent assessments of an irrigation and rehabilitation district.(2) Foreclosure for delinquent assessments by an irrigation and rehabilitation district does not extinguish the lien of prior assessments of a local improvement district of the third class which are still outstanding but not delinquent.
When a city initiates a local improvement proceeding and constructs the improvement with the purpose, from the beginning to pay therefor exclusively from the proceeds of special assessments against property which it is contemplated will be benefited thereby, the city cannot legally share the costs thereof from other city funds which might have been used in the inception of the improvement.
Cities and towns have the authority to create local improvement districts for the purpose of financing the construction of community fallout shelters provided the plan therefor is first submitted to the state director of civil defense for his recommendations as to conformity with the state's plan and program for civil defense. Counties, however, do not possess such authority.