Washington § 85.08.420 - Assessment roll — Form — Notice — Publication.

Full text of Washington Revised Code of Washington § 85.08.420 — Assessment roll — Form — Notice — Publication., with citation guidance and answers to common questions.

§ 85.08.420. Assessment roll — Form — Notice — Publication.

Upon the approval of said roll the county auditor shall immediately prepare a completed assessment roll which shall contain, first, a map of the district showing each separate description of property assessed; second, an index of the schedule of apportionments; third, an index of the record of the proceedings had in connection with the improvement; fourth, a copy of the resolution of the board of county commissioners fixing the method of payment of assessments; fifth, the warrant of the auditor authorizing the county treasurer to collect assessments; and sixth, the approved schedule of apportionments of assessments; and shall charge the county treasurer with the total amount of assessment and turn the rollover to the treasurer, for collection in accordance with the resolution of the board of county commissioners fixing the method of payment of assessments. As soon as the assessment roll has been turned over to the treasurer for collection, he or she shall publish a notice in the official newspaper of the county for once a week for at least two consecutive weeks, that the said roll is in his or her hands for collection and that any assessment thereon or any portion of any such assessment may be paid at any time on or before a date stated in such notice, which date shall be thirty days after the date of the first publication, without interest, and the treasurer shall accept such payment as in said notice provided. Upon the expiration of such thirty-day period the county treasurer shall certify to the county auditor the total amount of assessments so collected by him or her and the total amount of assessments remaining unpaid upon said roll.
[ 2013 c 23 s 412; 1923 c 46 s 9, part; 1917 c 130 s 32; 1913 c 176 s 30; RRS s 4435-3.]

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 85.08.420

What does Revised Code of Washington § 85.08.420 cover?

Section 85.08.420 ("Assessment roll — Form — Notice — Publication.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 85.08.420?

A common citation format is "Revised Code of Washington § 85.08.420" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 85.08.420 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.