Washington § 85.38.170 - Budgets — Special assessments — Notice — Delinquent special assessments — Collection fee.

Full text of Washington Revised Code of Washington § 85.38.170 — Budgets — Special assessments — Notice — Delinquent special assessments — Collection fee., with citation guidance and answers to common questions.

§ 85.38.170. Budgets — Special assessments — Notice — Delinquent special assessments — Collection fee.

Budgets for each special district shall be adopted, and special assessments imposed, annually for the succeeding calendar year. On or before December 1st of each year, the governing body of the special district shall adopt a resolution approving a budget for the succeeding year and special assessments sufficient to finance the budget. A copy of the resolution and the budget shall be forwarded immediately to the county legislative authority of the county or counties within which the special district is located and to the treasurer of the county or counties in which the special district is located. Special assessments necessary to generate funds for this budget shall be imposed pursuant to the system or systems of assessment established by the county. Special assessments shall be collected by the county treasurer or treasurers within which the special district is located. Notice of the special assessments due may be included on the notice of property taxes due, may be included on a separate notice that is mailed with the notice of property taxes due, or may be sent separately from the notice of property taxes due. Special assessments shall be due at the same time property taxes are due and shall constitute liens on the land or improvements upon which they are imposed. Delinquent special assessments shall be foreclosed in the same manner, and subject to the same time schedules, interest, and penalties as delinquent property taxes. County treasurers may impose a fee for collecting special assessments not to exceed one percent of the dollar value of special assessments collected.
[ 1985 c 396 s 18.]

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

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Frequently Asked Questions About Washington § 85.38.170

What does Revised Code of Washington § 85.38.170 cover?

Section 85.38.170 ("Budgets — Special assessments — Notice — Delinquent special assessments — Collection fee.") 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 § 85.38.170?

A common citation format is "Revised Code of Washington § 85.38.170" (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 § 85.38.170 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.

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