The notice requirements of RCW 58.17.080 relating to the filing of a preliminary plat of a proposed subdivision adjacent to or within one mile of the municipal boundaries of a city or town do apply to a proposed subdivision which is located totally within a certain city but is also located within one mile of the municipal boundaries of some one or more other cities or towns.
(1) Real estate which has been platted into lots and thereafter subdivided into smaller units which are in separate ownership (except for one unit owned by all the tenants in common) may be assessed by the county assessor against the unit owners separately both as to their individual units and as to their undivided interest in the unit owned in common. (2) Compliance with chapter 56.16 RCW pertaining to plats is required in subdividing lots into smaller units.