Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-30-510
Creation of District—Protest—Adoption of Final Assessment Roll
No agency filings affecting this section since 2003 (1) Introduction. RCW 84.34.320 requires local government officials to take certain steps upon "creation" of a district and upon adoption or confirmation of a final assessment roll. This section defines when a district shall be deemed to have been "created" and when a final assessment shall be deemed "adopted" or "confirmed." (2) Exemption from special benefit assessments. Any farm and agricultural or timber land classified in accordance with the provisions of chapter 84.34 RCW shall be exempt from special benefit assessments or charges in lieu of assessment for such purposes as long as the classified land remains in classification if the legislative authority of a local government adopts a resolution, ordinance, or legislative act:
# (a)
To create a local improvement district in which the classified land is included or would have been included but for the classification designation; or (b) To approve or confirm a final specific benefit assessment roll that would have included the classified land but for the classification designation relating to a: (i) Sanitary and/or storm sewerage system; (ii) Domestic water supply and/or distribution system; or (iii) Road construction and/or improvement. (3) When a district is deemed to be created. (a) For districts outside of cities, a district shall be considered created upon its actual adoption at the required public hearing.
# (b)
For districts within cities, creation shall occur thirty days after passage of the ordinance ordering the improvement, thereby allowing the protest period set forth in RCW 35.43.180 . (4) Protest the formation of a district. (a) For districts within cities, a protest may be filed with the city or town council within thirty days of the date the ordinance ordering the improvement is passed. Creation of a district can be prevented by the property owners within the district whose combined payments for said improvement(s) are equal to, or in excess of, sixty percent of the cost of the improvement. (b) For all other districts, their creation can be prevented by the property owners within those districts whose combined property ownership is equal to, or greater than, forty percent of the area to be included in the district. (5) Final assessment roll. For those districts that have an annual assessment roll hearing on capital assessments, the final assessment roll will be considered as "adopted" upon confirmation of the roll at the hearing in the first year. [Statutory Authority: RCW 84.08.110 , 84.08.070 , 84.34.141 and 84.34.360 . WSR 95-21-002, § 458-30-510, filed 10/4/95, effective 11/4/95. Statutory Authority: RCW 84.08.010 (2), 84.34.141 and chapter 84.34 RCW. WSR 88-23-062 (Order PT 88-12), § 458-30-510, filed 11/15/88. Statutory Authority: RCW 84.34.360 . WSR 87-07-009 (Order PT 87-3), § 458-30-510, filed 3/10/87.]
Source: view the official text
In this chapter (40 sections)
- 458-30-200 · Definitions
- 458-30-205 · Department of Revenue—Duties
- 458-30-215 · Application Process
- 458-30-220 · Application Fee
- 458-30-225 · Application for Farm and Agricultural Classification
- 458-30-230 · Application for Open Space Classification
- 458-30-232 · Application for Timber Land Classification
- 458-30-240 · Agreement Relating to Open Space and Timber Land…
- 458-30-242 · Application for Open Space/Farm and Agricultural…
- 458-30-245 · Recording of Documents
- 458-30-250 · Approval Or Denial and Appeal
- 458-30-260 · Valuation Procedures for Farm and Agricultural Land
- 458-30-262 · Agricultural Land Valuation—Interest Rate—Property Tax…
- 458-30-265 · Valuation Cycle
- 458-30-267 · Valuation Procedures for Open Space and Timber Land
- 458-30-270 · Data Relevant to Continuing Eligibility—Assessor May…
- 458-30-275 · Continuing Classification Upon Sale Or Transfer of…
- 458-30-280 · Notice to Withdraw From Classification
- 458-30-285 · Withdrawal From Classification
- 458-30-295 · Removal of Classification
- 458-30-300 · Additional Tax—Withdrawal Or Removal From Classification
- 458-30-305 · Due Date of Additional Tax, Interest, and Penalty Upon…
- 458-30-310 · County Recording Authority—County Financial…
- 458-30-317 · Principal Residence of Farm Operator Or Housing for Farm…
- 458-30-320 · Assessment and Tax Rolls
- 458-30-325 · Transfers Between Classifications—Application for…
- 458-30-330 · Open Space Plan and Public Benefit Rating…
- 458-30-345 · Advisory Committee
- 458-30-355 · Agreement May Be Abrogated by Legislature
- 458-30-500 · Definitions of Terms Used in Wac 458-30-500 Through…
- 458-30-510 · Creation of District—Protest—Adoption of Final Assessment…
- 458-30-520 · Notification of District—Certification by…
- 458-30-525 · Notification of Final Assessment Roll
- 458-30-530 · Notification of Owner Regarding Creation of District
- 458-30-540 · Waiver of Exemption
- 458-30-550 · Exemption—Removal Or Withdrawal
- 458-30-560 · Partial Special Benefit Assessment—Computation
- 458-30-570 · Connection Subsequent to Final Assessment…
- 458-30-590 · Rate of Inflation—Publication—Interest Rate—Calculation
- 458-30-700 · Designated Forest Land—Removal—Change in…