ORD 84-01 FORECLOSURE OF LOCAL IMPROVEMENT ASSESSMENT LIENSMAE:jt
1/24/84
ORDINANCE NO. 84-01
AN ORDINANCE OF THE CITY OF WINSLOW, WASHING-
TON, ESTABLISHING PROCEDURES FOR THE FORECLO-
SURE OF DELINQUENT LOCAL IMPROVEMENT DISTRICT
ASSESSMENTS AND SPECIFICALLY ESTABLISHING
PENALTIES, PROVIDING FOR THE ACCELERATION OF
INSTALLMENTS, REQUIRING THAT FORECLOSURE PRO-
CEEDINGS BE COMMENCED BEFORE JUNE 1 OF EACH
YEAR, PRESCRIBING NOTICE TO PROPERTY OWNERS,
AND PROVIDING FOR ATTORNEYS' FEES.
WHEREAS, the City of Winslow is required by state law
to proceed with the foreclosure of local improvement assess-
ment liens against property that is subject to an assessment
for which either two installments are delinquent or the final
installment has been delinquent for more than one year, and
WHEREAS, RCW 35.49.030 authorizes the City to esta-
blish a penalty for delinquent LID assessments, RCW 35.50.030
provides that the City may prescribe a date before which fore-
closure proceedings must be commenced, and RCW 35.50.040
authorizes the city to accelerate all installments on an LID
assessment whenever one of those installments is subject to
foreclosure, now, therefore,
THE CITY COUNCIL OF THE CITY OF WINSLOW, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section 1. Chapter 35.50 RCW as now and hereafter
amended is hereby adopted by this reference pursuant to RCW
35A.12.140, and the City Clerk is directed to maintain one
copy of such for public inspection during regular city
business hours. A copy of said chapter is also attached
hereto as Exhibit A.
Section 2. Delinquent Installments - Penalties.
Whenever any annual or other installment upon any local
improvement assessment shall become delinquent after the
effective date of this ordinance, each of such delinquent
installments remaining unpaid at the date of delinquency,
shall have added thereto a penalty equal to the rate of
interest provided by ordinance for the bonds or warrants plus
five percent multiplied by the amount of each such delinquent
installment, and such penalty shall draw interest at the same
rate as is provided by ordinance for the bonds or warrants
issued in payment or part payment of such local improvement.
Penalties and interest on delinquent installments shall be
computed according to the method set forth on Exhibit B,
attached hereto and incorporated herein as if set forth in
full, consistent with this section.
Section 3. Foreclosure of Delinquent Assessment. If,
on the first day of January, in any year, two installments of
any local improvement assessment are delinquent, or if the
final installment thereof has been delinquent for more than
one year, the city attorney is authorized to commence fore-
closure proceedings on the delinquent assessment or delinquent
installments by an appropriate action on behalf of the city in
Kitsap County Superior Court. Such foreclosure proceedings
shall be commenced on or before June 1 of each year.
Section 4. Notice to Property Owner. The City
Clerk/Treasurer shall send by certified mail to each person
whose name appears on the assessment roll and/or county tax
rolls as owner of the property charged with any delinquent
assessment or installment, at each address listed on said
assessment roll and/or county tax roll, a notice at least
thirty days before commencement of any action to foreclose a
delinquent assessment or installment. The notice shall state
the amount due on each separate lot, tract or parcel of land,
and the date after which the foreclosure proceedings will
commence.
Section 5. Acceleration of Installments - Attorneys'
Fees. In any action brought for the foreclosure of a delin-
quent assessment or installment, future installments not
otherwise due and payable may, at the election of the City, be
accelerated and the entire balance of the assessment with
interest, penalty and cost shall become due and payable and
the collection thereof shall be enforced by foreclosure as set
forth in this ordinance; provided, however, that in the case
- 2 -
of such foreclosure there shall be added to the cost and
expense as provided by RCW Ch. 3.50 such reasonable attorneys'
fees as the court may adjudge to be equitable.
Section 6. The provisions of this ordinance shall
govern the collection by foreclosure of any and all assess-
ments or installments that were delinquent as of January 1,
1984, as well as subsequent delinquent assessments or
installments.
Section 7. If any section, sentence, clause or phrase
of this ordinance should be held to be invalid or unconstitu-
tional by a court of competent jurisdiction, such invalidity
or unconstitutionality shall not affect the validity or
constitutionality of any other section, sentence, clause or
phrase of this ordinance.
Section 8. This ordinance shall be in full force and
effect five (5) days after passage and publication by posting
as provided by law.
ATTEST/AUTHENTICATED:
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
POSTED: February 22, 1984
EFFECTIVE DATE: February 27, 1984
ORDINANCE NO.
APPROVED:
MAYOR, ALICE ~. TAWRE~~
February 16, 1984
February 21, 1984
- 3 -
EXHIBIT A ~
Local Impro,,ements . Foreclosu. 35.50.010
first publicanon thereof. but the county treasurers fail-
ure to do so shall not affect the jurisdiction of the court
nor the priont? of the tax sought to be foreclosed.
If an> propert, situated in a city or town ts offered for
sale for general taxes. the city or town shall have power
to protect the lien or liens of any local impro`,ement as-
sessments outstanding agamst the v, hole or portion of
such property by purchase thereof or other~be [1 905 c
- § 3549 130 Prior: (i~ loll c Og § 63: RRS §
~ii) i929 c 143 § I. part: I025 ex s. c I'0 §
c 0S § 40. part: RRS § 9393. part!
35.49.140 Tax liens. Payment by cit~ after taking
properly on foreclosure of local assessments. IF a caty or
to'~n has bid in any property on sale !'!jr bcal improve-
merit assessments. zt may satisfy the hen ,X' an.~ out-
standrag gonerat taxes upon the property. b> pa>ment of
the face of such taxes and costs. '.,,,thout pendRy or in-
terest. but thl~ shatl not apply '.,.here certtHcates of de-
hnquency against the property ha~e been Issued to
prr.'ate persons [1905 c 7 § 35.49 1-!.0 Prior: I029 c 143
§ l. part: 1025 exs c 170 § I. part: toll c 98 § 40.
part: RRS § 9393. part]
35.49.150 Tax title property City may acquire
from county before resale. If property is struck off to or
bid in by a count` at a sale for general taxes. and is
~ub.lect to ]ocal improvement assessments tn any city or
town. or has been taken over by the clt'~ or to~n on the
Foreclosure of local impro`,ement assessments. the city' or
to,,,,n may acquire the property' from the county at an,,
time before resale and receive a deed therefor upon pay'-
ing the face of such taxes and costs. ~..~thout penalty or
:nterest. t1905 c" § 35.49.150. Prior 1'~29 c 143 § I.
part: 1925 ex.s. c I'YO § I. part: 1911 c 98 § 40, part:
RRS § 9393. part.]
35.49.160 Tax title property Disposition of pro-
ceeds upon resale. ~hencver propert,' struck off to or
bid an b> a county at a sale for general taxes is subse-
quently sold by the count`. the proceeds of the sale shall
first be applied to discharge in full the lien or liens for
general taxes for which property was sold: the remain-
der. or such portion thereof as may be necessary, shall
be paid to the city or town to discharge all local ira-
provelent assessment liens against the property: and the
surplus. if any. shall be distributed among the proper
county funds. [1965 c 7 § 35.49160 Prior: 19:9c 143 §
1. part: 1925 ex.s. c 170 § I. part: loll c 98 § 40, part:
RRS § 9393, part.]
35.49.170 Acquisition of property by state or politi-
cal subdivisions which is subject to unpaid assessments
and delinquencies. See RCW 79.,,14 190.
(1983 Ed )
Chapter 35.50
LOCAL IMPROVE,MENTS FORECLOSURE OF
ASSESSMENTS
35 50 005
3¢
3:, 59 r),:O
t-: 50 030
35 "0 ,)..in
3:, 50 0:,o
~ '~0 220
35 50 225
3¢ 50
3~ 50 2JO
35 :'0 250
35 50 260
35 50
FiImng or nile, dxagram. expense Postrag proDsca
Procedure
Pr~cdure
Procedure
Pr~edure
Pr~edure
Procedure
Pr~edure
· Form of summons
Panlea and property included
Pleadings and evidence
Trtal and Judgment Nottee of ~a. ae
Saie~RIght of redemption
procedure FIde 4 RC~
35.50.005 Filing of title, diagram, expense
Posting proposed roll. Within fifteen days after an.,, city
or tov, n has ordered a Iocal improvement and created a
local amprovement district. the city or town shall cause
to be flied with the officer authorized by law to collect
the assessments for such improvement. the title of the
improvement and district number and a copy of the dia-
gram or prmt showing the boundaries of the district and
preliminary assessment roll or abstract of same showing
thereon ~he lots. tracts and parcels of land that will be
specially benefited thereby and the estimated cost and
expense of ,~ch improvement to be borne by each iot.
tract. or parcel of land. Such officer shall immediatel,,
post the proposed assessment roll upon his index of local
impro,,ement assessments against the properties affected
by the local impro,.ement. [1969 ex.s. c 258 § 16:1965 c
7 § 3550005. Prior' 1955 c 353 § I]
35.50.010 Assessment lien Attachment Pri-
ority. The charge assessed upon the respective
tracts. or parcels o/' land and other propert, in the
seaslent roll confirmed by ordinance of the city or to~.n
council for the purpose of paying the cost and expense in
v, hole or in part of any local improvement. shall be
Hen upon the property assessed from the time the
seaslent roll =s placed in the hands of the cuy or
treasurer for collection. but as between the grantor and
grantee. or ','endor and yendee of any real property.
when there is no express agreement as to payment of the
local improvement assessments against the real property.
the lien of such assessment shall attach thirty days after
the filing of the diagram or print and the estimated cost
and expense of such improvement to be borne by each
lot. tract, or parcel of land. as provided in RCW 3550-
.005 Interest and penalty shall be included in and shall
be a part of the assessment lien.
The assessment lien shall be paramount and superior
to any other lien or encumbrance theretofore or thereaf-
ter created except a lien for general taxes. [1965 c"
35.50.010. Prior: 1955 c 353 § 4; prior: (i) 1911 c 9~ §
20: RRS § 9372. {ii) 1927 c 275 § I. part; 1921 c 92 §
I: loll c 98 § 24, part: RRS § 9376. part.]
ITitle 35 RC'~'--p 1591
35.50.020 Title 35 RCW: Cities and Towns
35.50.020 Assessment lien Validity. If the city or
town council in making assessments against any property
within any local improvement district or utility [ocal
provcmcnt district has acted in good faith and without
fraud, the assessments shall be valid and enforceable as
such and the lien thereof upon the property assessed
shall be valid.
It shall be no objection to the validity of the assess-
ment. or the lien thereof:
(I) That the contract for the improvement was not
awarded in the manner or at the time required b? law:
or
12) That the assessment was made by an unauthorized
officer or person if the assessment roll was confirmed by
the city or town authorities: or
(3) That the assessment Is based upon a front foot
basis, or upon a basis of benefits to the property within
the Improvement district unless ~t is made to appear that
the city or town authorities did not act ~n good faith and
did not attempt to act fairly in regard thereto or unless
it is made to appear that the city or town authorities
acted fraudulently or oppressively in making the
assessment.
All local improvement assessments heretofore or here-
after made by city or town authorities m good faith are
valid and in full force and effect. [1967 c 52 § 17:1965
c 7 § 35.50.020. Prior: 1911 c 98 § 61: RRS § 9414.1
Construction Se,erability--1967 c 52: See notes following
RCW 35,13042
35.50.030 Authority and conditions precedent to
foreclosure. If on the first day of January in any >'ear.
two installments of any local improvement assessment
are delinquent. or if the final installment thereof has
been delinquent for more than one year. the city or town
shall proceed with the foreclosure of the delinquent as-
sessment or delinquent installments thereof by proceed-
ings brought in its own name in the superior court of the
county In which the city or town is situate.
The proceedings shall be commenced on or before
March 1st of that year or on or before such other date in
such year as may be fixed by general ordinance. but not
before the city or town treasurer has notified by certified
mail the persons whose names appear on the assessment
roll as owners of the property charged with the assess-
ments or installments which are delinquent. at the ad-
dress last known to the treasurer, a notice thirty days
before the commencement of the proceedings. If the
person whose name appears on the tax rolls of the
county assessor as owner of the property. or the address
shown for the owner. differs from that appearing on the
city or town assessment roll, then the treasurer shall also
mail a copy of the notice to that person or that address.
The notice shall state the amount due upon each sep-
arate lot, tract. or parcel of land and the date after
which the proceedings will be commenced. The city or
town treasurer shall file with the clerk of the super/or
court at the time of commencement of the foreclosure
proceeding the affidavit of the person who mailed the
notices. This affidavit shall Ix conclusive proof of com-
pliance with the requirements of this section. [1983 c
[Title 35 RCW---p 1601
303 § 18; 1982 c 91 § I; 1981 c 323 § 6; 1965 c 7 § 35-
.50.030. Prior: 1933 c 9 § 1, part: 1927 c 275 § 5, part:
1919 c 70 § 2; 1915 c 185 § 1: 191l c 98 §§ 34, 36, part;
RRS § 9386, part: prior: 1897 c I I 1.]
Severability 1983 c 303: See RCW 36.60.905
Sevef~bility 1982 c 91: 'if any provision of thzs amendatorv acl
or its application to any person or circumstance ~s held invahd, th~ re-
mainder of the act or the application of the provision to other Persons
or circumstances is not affected.' [1982 c 91 § 101
Coeutnactic= 1933 c 9: 'The provisions of this act shall be ap-
plicable to the lien of assessments heretofore as well as hereafter ~ev~ed
and to foreclosure proceedings now pending' [1933 c 9 § 3]
35.50.040 Entire assessment, foreclosure of. When
the local improvement assessment is payable in install-
ments. the enforcement of the lien or any installment
shall not prevent the enforcement of the lien of any sub-
sequent installment.
A czty or town may by general ordinance provide that
upon failure to pay any installment due the entire as-
sessment shall become due and payable and the collec-
tion thereof enforced by foreclosure: Provided, That the
payment of all delinquent installments together with in-
terest. penalty, and costs at any time before entry or
judgment in foreclosure shall extend the time of pay-
ment on the remainder of the assessments as if there had
been no delinquency or foreclosure, Where foreclosure of
two installments of the same assessment on any lot.
tract, or parcel is sought, the city or town treasurer shall
cause such lot, tract. or parcel to be dismissed from the
actran. if the installment first delinquent together with
interest, penalty. costs. and charges is paid at any time
before sale. [1965 c 7 § 35.50.040. Prior: (i) 1933 c 9 §
1, part: 1927 c 275 § 5. part: 1919 c 70 § 2. part: 1915 c
185 § I: 1911 c 98 §§ 34, 36, part: RRS § 9386, part.
(ii} 1919 c 70 § 1; 1911 c 98 § 35: RRS § 9388; prior:
1897 c 111.]
35.50.050 Limitation of foreclosure action. An action
to collect a local improvement assessment or any install-
ment thereof or to enforce the lien thereof whether
brought by the city or town, or by any person having the
right to bring such action must be commenced within
ten years after the assessment becomes delinquent or
within ten years after the last installment becomes de-
linquent. if the assessment is payable in installments:
Provided. That the time during which payment of prin-
cipal is deferred as to economically disadvantaged prop-
erty owners as provided for in RCW 35.43.250 and m
RCW 35.50.030 shall not be a part of the time limited
for the commencement of action. [1972 ex.s. c 137 § 5:
1965 c 7 § 35.50.050. Prior: 1911 c 98 § 41; RRS §
9394.]
Reviser's e, ote: The amendment to RCW 3550030 by [972 ex.s c
137 § .t (referred to in th~s secnon~ was vetoed and failed to bocome
law
,$e~erability 1972 ex.s. c 137: See note followini RCW
3549010.
35.50.220 Procedur: Commencement of acfi~-
In foreclosing local improvement assessment liens. a city
Local Improvements Foreclost 35.50.250
or town shall proceed by filing a complaint in the supe-
rior court of the county in which the city or town is ~o-
cated. It shah be sufficient to allege in the compiaint ( 1 )
the passage of the ordinance authorizing the improve-
mont, (2) the making of the improvement. (3) the levy-
ins of the assessment, (4) the confirmation thereof. (5)
the date of delinquency of the installment or restailments
of the assessment for the enforcement of which the ac-
lion is brought and {6) that they have not been paid
prior to delinquency or at all. [1982 c 91 § 2:1965 c 7 §
3550.220. Prior: 1933 c 9 § 2. part: RRS § 9386-1,
part.)
Severltbilily--19~2 c 91: Sec note following RCV~ J5 50 030
35.50.225 Procedure Form of summons. In fore-
closing local improvement assessments. the summons
shall be substantially in the following form:
SUPERIOR COURT OF
FOR ( ......... ] COU".TY
....................... /,il,;,;,?t~l ~,,
v
.............................. ~SbMMONS FOR FORECLOSLRE
OF LOC~,L ZMPRO'~EMENT
Defendam} ~SSESSMENT LIEN
To the Defendant: A lawsuit has been started against
you in the above entitled court by ........... plaintiff.
Plaintiffs claim is stated in the written complaint, a
copy of which is served upon you with this summons.
The purpose of this suit is to Foreclose on >our interest in
the Following described property:
[legal description)
which is located at:
[street address]
In order to defend against this lawsuit. you must re-
spond to the complaint by stating your defense in writ-
mS, and by serving a copy upon the person signing this
summons within 20 days after the service of this sum-
mons, excluding the day of service, or a default judg-
ment may be entered against you without notice. A
default judgment is one where plaintiff is entitjed to
what he asks for because you have not responded. If you
serve a notice of appearance on the undersigned person,
you are entitled to notice before a default judgment may
be entered.
IMPORTANT NOTICE
If judgment is taken against you, either by default or
after hearing by the court, your property will be sold at
public auction.
You may prevent the sale by paying the amount of the
judgment at any time prior to the sale.
If your property is sold, you may redeem the property
at any time up to two years after the date of the sale, by
paying the amount for which the property was sold, plus
interest and costs of the sale.
If you wish to seek the advice of an attorney in this
matter, you should do so promptly so that your written
response, if any, may be served on time.
q1983Ed.)
Dated
[1982 c 91 § 6.1
Severabili~ ..
[signed] .......................
Print or Type Name
( ) PlaintifF( ) PlaintiFFs
Attorney
PO. Address ...................
Telephone Number .............
- 1982 c 91: See note foliowenS RCW 35.50030
35.50.230 Procedure Parties and property in-
cluded. In foreclosing local improvement assessment
liens, it is not necessary to bring a separate suit For each
of the lots, tracts, or parcels of land or other property or
for each separate local improvement district or utility
local improvement district. All or any of the tots, tracts.
or parcels of land or other property upon which local
improvement assessments are delinquent under any and
all local improvement assessment rolls in the city or
town may be proceeded against in the same action. For
all tots. tracts, or parcels which contain a residential
structure with an assessed value of at least two thousand
dollars, all persons owning or claiming to own the prop-
erty shall be made defendants thereto. For all other lots,
tracts, or parcels, the persons whose names appear on
the assessment roll and property tax rolls as owners of
the property charged with the assessments or taxes shall
be made defendants thereto. [1983 c 303 § 19; 1982 c 91
§ 3:1967 c 52 § 19:1965 c 7 § 35.50.230. Prior: 1933 c
9 § 2, part: RRS § 9386-1, part.]
Severability 1983 c 303: See RCW 36.60.905.
Severabili~ 1982 c 91: See note followin8 RCW 35.50.030
Co~tnaclicr. SeverabililT 1967 c 52: See notes following
RCW 35.43042.
35.50.240 Procedure Pleadings and evidence. In
foreclosing local improvement assessment liens. the as-
sessment roll and the ordinance confirming it, or dul?
authenticated copies thereof shall be prima facie evi-
dence of the regularity and legality of the proceedings
connected therewith and the burden of proof shall be on
the defendants. [1982 c 91 § 4:1965 c 7 § 35.50240.
Prior: 1933 c 9 § 2. part: RRS § 9386-1. part.]
Se,erability t982 c 9h See note following RCW 35 50.030
35.50.250 Procedure Summons and service. In
foreclosing local improvement assessments, if the lot.
tract, or parcel contains a residential structure with an
assessed value of at least two thousand dollars, the sum-
mons shall be served upon the defendants in the manner
required by RCW 4.28.080. For all other lots, tracts, or
parcels the summons shall be served by either personal
service on the defendants or by certified and regular
mail. [1983 c 303 § 20; 1982 c 91 § 5; I965 c 7 § 35-
.50.250. Prior: 1933 c 9 § 2, part; RRS § 9386-l, part.]
Severabilit3, 1983 c 34)3: See RCW 36.60905.
Sere'ability 1992 c 91: See note following RCW 3550030
Commencement of acuons: Chapter 4.28 RCW,
[Title 35 RC'W.--~ 161]
35.50.264) Title 35 RCW:
35.50,260 Procedure Trial and judgment
Notice of ~ak. In foreclosing local improvement assess-
ments the action shall be tried to the court without a
jury. If the parties interested in any particular lot, tract,
or parcel default, the court may enter judgment of fore-
closure and sale as to such parties and ]ors, tracts, or
parcels and the action may proceed as to the rcmaining
defendants and [05, tracts, or parcets. Judgment and or-
der of sale may be entered as to any one or more sepa-
rate lots, tracts. or parcels involved in the acuon and the
court shall retain jurisdiction to others.
The Judgment shall specify separatel> the amount of
the installments with interest. penalty. and all reasonable
costs. including the title searches. chargeable to each lot,
tract. or parcel. The judgment shall have the effect of a
separate judgment as to each lot. tract. or parcel de-
scribed in the judgment. and any appeal shall not invali-
date or delay the judgment except as to the property
concerning which the appeal is taken. In the judgment
the court shall order the lots. tracts. or parcels therein
described sold by the cny or town treasurer or by the
county sheriff and an order of sale shall issue pursuant
thereto for the enforcement of the judgment.
In all other respects, the trial. judgment. and appeals
to the supreme court or the court of appeals shall be
governed by the statutes governing the foreclosure of
mortgages on real property.
Prior to the sale of the propert.~. if the property is
shown on the property tax rolls under unknown owner or
if the property contains a residential structure having an
assessed value of two thousand dollars or more, the
treasurer shall order or conduct a title search of the
property to determine the record title holders and all
persons claiming a mortgage. deed of trust. or mechan-
ic s. laborer's. matermalmen s. or vendor s lien on the
property.
At least thirty days prior to the sale of the property. a
copy of the notice of sale shall be mailed by certified
and regular mail to all defendants in the foreclosure ac-
,on as to that parcel. lot. or tract and. if the owner is
unknown or the property contains a residential structure
having an assessed value of two thousand dollars or
more. a copy of the notice of sale shall be mailed by
regular and certified mail to any additional record title
holders and persons claiming a mortgage, deed of trust.
or mechanic's, laborer's, materialmen's. or vendor's lien
on the property.
in all other respects the procedure for sale shall be
conducted in the same manner as property tax sales de-
scribed in RCW 84.64,080. {1983 c 303 § 21:1982 c 91
§ 7:1971 c 81 § 93; 1965 c 7 § 35.50.260. Prior: 1933 c
9 § 2. part; RRS § 9386-1, part.]
Se~lbilily 19S3 e 303: See RCW 36 60905
Seendffilly 19S2 c 91: See note following RCW 3550.030.
Foreclosure of t~l ~tate mortB,Igos and personal progerry liens:
Chapter 61.12 RCW
35.50.270 Procedure Sate Right of redemp-
lion. In foreclosing local improvement assessments. all
sales shall be subject to the right of redemption within
two years from the date of sale. [1983 c 303 § 22; 1982
[Tifie 35 RCW--p
Cities and Towns
c 91 § 8; 1965 c 7 § 35.50.270. Prior: 1933 c 9 § 2, part;
RRS § 9386-1, part.]
Sev~ability 19~3 c 303: See RCW 36.60.905.
S~v~'~illl'y 19~2 c 91: See note following RCW 35.50.030.
Chapter 35.53
LOCAL IMPROVEMENTS DISPOSITION OF
PROPERTY ACQUIRED
Sectlofts
3553 010
3553020
35.53030
3553040
35.53050
35.53060
3553070
Property to be heid m trust Taxae, lity.
DIscharge of trust.
Sale or lease of trust property
Termination of trust in certain property.
Termination of trust In certain property
plaint .~.tlegatlons.
Terminauon of trust m certain property
erty Parties -Summons.
Termanatton of trust an certain property
Regulations.
Corn-
Prop-.
Receiver.
35.53.010 Prot~rty to be held in trust Taxabil-
ity. Property bid in by the city or town or struck off to it
pursuant to proceedings for the foreclosure of local ira-
provement assessment liens shall be held in trust by the
city or town for the fund of the improvement district or
the revenue bond fund into which assessments in utility
local improvement districts are pledged to be paid for
the benefit of which the property was sold. Any property
so held in trust shall be exempt from taxation for gen-
eral state. county and municipal purposes during the
riod that it is so held. [1967 c 52 § 20:1965 c 7 §
35.53.010. Prior: I933 c 107 § 1. part; 1927 c 275 § 3.
part: 191I c 98 § 31. part; RRS § 9383, part.]
Cor~trucfic:, SeerabiUty ,1967 c 5/,: See notes following
RCW 35 43.042.
35.53.020 Discharge of trust. The city or town may
relieve itself of its trust relation to a local improvement
district fund or revenue bond fund into which utility 1o-
cal improvement assessments are pledged to be paid as
to any lot. tract. or parcel of property by paying into the
fund the amount of the delinquent assessment for which
the property was sold and all accrued interest. together
with interest to the time of the next call of bonds or
warrants against such fund at the rate provided thereon
Upon such payment the city or town shall hold the
property discharged of the trust. [1967 c 52 § 2I: 1965 c
7 § 35.53.020. Prior: 1933 c 107 § I. part: 1927 c 275 §
3. part: 1911 c 98 § 31, part: RRS § 9383, part.]
Construction S~,erability 1967 c 52: See notes follov, tng
RCW 3543042.
35.53.030 Sale or lease of trust prol~rty. A c:ty or
town may lease or sell and convey any such property
held in trust by it. by virtue of the conveyance thereof to
it by a local improvement assessment deed. The sale ma~,
be public or private and for such price and upon such
terms as may be determined by resolution of the council.
any provisions of law. charter, or ordinance to the con-
trary notwithstanding. After first reimbursing any funds
which may have advanced moneys on account of any lot.
(198J