AGO 1963 NO. 73 >
The provisions of RCW 85.05.270 requiring drainage district commissioners on or before the first Monday in October to make and certify to the county auditor an estimate of the cost of maintenance and repair of the improvement for the ensuing year are directory rather than mandatory, and are intended only to secure orderly dispatch in the assessment procedures; therefore an assessment is valid if the requirements of law are satisfied and orderly procedures are followed.