From and after the passage of this chapter, local improvements and local improvement assessments shall be made and levied in accordance with the provisions of this chapter, subject to and in accordance with the provisions of the laws of the State of Washington.[1]
(Ord. 4611 § 1, 1911-06-14; Ord. 13290, 1948-01-14)
[1]
Note: See Chapters 35.43 through 35.54 RCW.
All petitions for local improvements in the City of Tacoma shall be presented to and filed with the Director of Public Works, excepting that such petitions as relate to either light or water service shall be filed with the Director of Public Utilities. The signatures to such petitions must be written in ink and any signature purporting to be written by an agent must be accompanied by evidence of the agent’s authority to sign the principal’s name to the petition. No signature can be withdrawn after the petition has been filed with the Director.
(Ord. 4611 § 2, 1911-06-14; Ord. 13290, 1948-01-14)
A petition requesting initiation of a local improvement district for any improvement except oil surface treatment, when signed by owners representing a majority of the frontage along said improvement, shall be honored according to LID procedure, except that an advisory opinion survey notice shall be mailed to the owner or reputed owner of all property which will be benefitted by the proposed improvement and subject to assessment, at the address shown on the tax rolls of the county treasurer for each item of property which may be subject to assessment. Said notice shall advise the property owners of the petition, the nature and extent of the proposed improvement, the estimated date of pending hearings, and ask for their opinion as to favoring, opposing or neutral position on the project. It shall also note a suspension date for any response. The advisory opinion survey notice shall be mailed at least 10 days prior to mailing of notice of a hearing to consider creation of the LID; provided, however, that the notice requirements herein set forth shall be deemed procedural only, and shall not deprive the City Council of jurisdiction to proceed in all matters relating to local improvement districts, in accordance with the laws of the State of Washington, and, in no event, shall failure to require such a notice invalidate any local improvement district proceeding, or in any manner impede or impair the levying and collection of any assessment duly authorized by law, and any such assessment duly approved and confirmed by the Council in the manner provided by the laws of the State of Washington shall be and constitute a valid assessment against said real property.
(Ord. 21071 § 1, 1977-06-14)
Pursuant to the laws of the State of Washington and the Official Code of the City of Tacoma, the hearing to consider creation of an LID (local improvement district) shall be held before a Hearing Examiner, who shall prepare findings of fact, conclusions of law, and make a recommendation to the City Council as to the formation of a local improvement district. The transcript, findings of fact, conclusions of law, recommendation, and the entire file shall be forwarded to the City Council for consideration. After reading the findings of fact, conclusions of law, and recommendation of the Hearing Examiner and the entire file, the City Council shall act upon the creation of the local improvement district.
(Ord. 21974 § 8, 1980-01-29)
A resolution of intention to order a local improvement shall be published by the City Clerk in at least two consecutive issues of the official newspaper of the City of Tacoma, the date of the first publication to be at least 15 days prior to the date fixed by such resolution for hearing before the City Council or Hearing Examiner, and proof of such publication shall be taken and filed by the Clerk with the original resolution.
(Ord. 4611, 1911-06-14; Ord. 13290, 1948-01-14; Ord. 21974 § 9, 1980-01-29)
Upon the filing of any assessment roll for a local improvement with the City Clerk, the Clerk shall forthwith report the same to the Council and take and give notice of its order for the hearing thereon and the time and place thereof before the Hearing Examiner.[1]
(Ord. 4611 § 4, 1911-06-14; Ord. 21974 § 10, 1980-01-29)
[1]
Note: Property owner estopped to object to assessment on ground that it is not restricted to benefits received when, after notice of levy, he fails to urge objection at time of hearing and before confirmation of assessment by council. Annie Wright Seminary v Tacoma (1900) 23 W 109.
Whenever the Council of the City of Tacoma shall have adopted a resolution providing for any local improvement to be made chargeable in whole or in part upon real property to be benefitted thereby, it shall be the duty of the director of the department under whose control such improvement is to be made to give notice of the passage of such resolution and the time of hearing thereon to the several owners of real property to be charged with an assessment to pay the cost of such improvement, by mailing at least 15 days prior to such hearing to each such owner at his address, if known, or the agent of such owner, if known, a postal card with a printed notice substantially in the following form:
TAKE NOTICE - That a resolution for the creation of LOCAL IMPROVEMENT DISTRICT NO.____ of the City of Tacoma was adopted by the City Council on ____, and _____ was fixed for the time of hearing protests against the proposed improvements which will consist of ________________
To protest district, sign this card and return to City Clerk before 9:30 a.m. on ________
Your Property, which will be subject to assessment for the improvement: ___________
LOT
BLOCK
ADDITION
AMT. ASSESSED
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Estimated Cost of Improvement $_____
Hearing at 10:00 a.m. in Council Chamber.
Director of Public _________
(Ord. 4845 § 1, 1912-01-17; Ord. 14525, 1952-06-25)
Neither the passage of Section 10.04.050 nor the giving of the notice provided for, nor the failure to give such notice, nor the failure of any owner to receive such notice shall be taken to affect the jurisdiction of the Council of said City to make any improvement or levy any assessment to pay the cost thereof.
(Ord. 4845 § 2, 1912-01-17)
The Hearing Examiner shall hold a hearing to determine whether or not the City Council of the City of Tacoma shall adopt an ordinance assessing the property owners for benefits conferred under a local improvement previously created by the City Council. The Hearing Examiner, at the hearing, will consider all evidence orally presented as well as written evidence and other matters in the file. He shall, within 10 days after the conclusion of the hearing, make findings of fact, conclusions of law, and recommendations to the City Council for action. The members of the City Council shall read the Hearing Examiner's findings of fact, conclusions of law, and recommendation, consider the transcript of the proceedings made at the hearing, and read the entire record before rendering their decision.
(Ord. 21974 § 11, 1980-01-29)
Upon receiving any notice of appeal from a local assessment, the City Clerk shall forthwith transmit the same with a statement of the time of its receipt to the City Attorney.
(Ord. 4611 § 5, 1911-06-14)
Upon the confirmation of any local assessment roll, the City Clerk shall transmit the same, with a statement of the action taken of the Council thereon, to the City Treasurer.
(Ord. 4611 § 6, 1911-06-14)
Whenever any local assessment shall have been made payable in installments and, if on the first day of January in any year, two or more installments are delinquent, or if the final installment has been delinquent for more than one year, then the entire assessment shall be due and payable and the collection thereof shall be enforced in the manner prescribed by the laws of the State of Washington. Proceedings brought to foreclose such delinquent assessments shall be commenced on or before December 1st of that year, but not before the City Treasurer has notified by certified mail the persons whose names appear on the assessment roll as owners of the property charged with the assessments or installments which are delinquent, at the address last known to the Treasurer, a notice 30 days before the commencement of the proceedings.[1]
(Ord. 4611 § 8, 1911-06-14; Ord. 26054 § 1, 1997-03-15)
[1]
Note: See Chapter 35.49 RCW.
The ordinance ordering that any local improvement be made by local improvement assessment may provide that, instead of a sale of property for delinquent assessments or installments thereof, certificates of delinquency may be issued by the Director of Finance for the assessments or installments thereof, as the case may be, and any interest or penalty thereon to the date of issuance; and such certificates of delinquency shall have the effect and be enforced in the manner provided by the laws of the State of Washington.[1]
(Ord. 4611 § 9, 1911-06-14)
[1]
Note: See Chapter 35.50 RCW.
Assessments or installments thereof, when delinquent, in addition to the interest provided for in the ordinance ordering the local improvement, shall bear a penalty of 12 percent on the assessment or installment and the interest thereon until sale of certificate of delinquency.
(Ord. 4611 § 10, 1911-06-14; Ord. 22346 § 1, 1981-03-17)
Unless otherwise provided in the ordinance ordering the improvement, all property described in any local assessment roll, after the assessment or any installment thereof shall have become delinquent, and where the proceedings were commenced after said Act of 1911 took effect, shall be sold for the amount of such delinquent assessment or installment, together with penalty and interest accruing to date of sale, and, for the costs of such sale and a certificate of sale, shall be executed and delivered to the purchaser; and an assessment deed shall be executed and delivered to the person entitled thereto in the manner and after the proceedings set forth in said Act.
(Ord. 4611 § 7, 1911-06-14)
All local assessments, either current or delinquent, shall be collected by the Treasurer, who shall execute and sign all receipts for the same, which receipts shall be countersigned by the Director of Finance, and no receipts shall be valid unless same bears the signature of the Treasurer and Director of Finance.
(Ord. 5204 § 1, 1913-01-23)
All certificates of delinquency for local improvement assessments, sold to any person at public sale, shall be executed and signed by the Treasurer and countersigned by the Director of Finance; and all certificates of delinquency struck off to the City of Tacoma, when transferred to any person, shall be signed by the Director of Finance and countersigned by the Treasurer.
(Ord. 5204 § 2, 1913-01-23)
The Treasurer shall keep a complete set of books in which there shall be recorded in detail the daily transactions relating to the payment of the principal and interest of every local improvement district; and the Director of Finance shall keep a controlling account of the aggregate daily sums received by the Treasurer. At the end of the month, or whenever requested by the Director of Finance, the Treasurer shall file a statement with the Director of Finance showing the amount of money on hand in each local improvement district at the beginning of the previous month, the amount of the principal and interest received during the month, and the disbursements made therefrom, together with the balance on hand at the close of the month, and all transfers.
(Ord. 5204 § 3, 1913-01-23)
In making an estimate of the cost and expense in connection with local improvements in the City of Tacoma, where a local improvement district is created and the cost and expense of such improvement or any part thereof is to be assessed against the property specially benefitted by such improvement, the City Engineer or engineer of the department having charge of such improvement shall include in such cost and expense (a) the estimated cost and expense of the engineering and surveying necessary for such improvement, (b) the cost of ascertaining the ownership of the lots, tracts and parcels of land and other property included in the assessment district, (c) the cost of advertising, mailing and publishing all notices required or directed to be advertised, mailed or published, and (d) a charge covering the cost of accounting and clerical labor books and blanks, expended or used and to be expended or used by the Director of Finance and the City Treasurer in connection with said improvement and the collection of the assessments levied therefor, which charge shall be fixed and determined as follows:
In the case of assessments payable in two annual installments, $27.00 per property description.
In the case of assessments payable in three annual installments, $33.00 per property description.
In the case of assessments payable in five annual installments, $45.00 per property description.
In the case of assessments payable in seven annual installments, $57.00 per property description.
In the case of assessments payable in 10 annual installments, $75.00 per property description.
In the case of assessments payable in 15 annual installments, $105.00 per property description.
In the case of assessments payable in 20 annual installments, $135.00 per property description.
In the event the local improvement district assessment is paid in full during the 30-day interest-free period and no annual installments are due, the fee will be only $15.00 per property description.
(Ord. 9460 § 1; Ord. 16185, 1958-09-29; Ord. 22250 § 1, 1980-11-25; Ord. 23028 § 1, 1983-10-11; Ord. 24293 § 1, 1989-01-31)
Whenever the City Council shall by ordinance order any local improvement to be made and shall have established in connection therewith a local improvement district for the purpose of paying in whole or in part the cost of said improvement by the levying of special assessments against the real property in said district, it shall be the duty of the City Clerk, upon the passage of said ordinance, to forthwith transmit to the City Treasurer a copy of the ordinance so ordering such improvement and creating such district, together with a copy of the diagram or print hereinafter referred to and by the terms of this section required to be submitted and filed with the City Clerk as herein provided; it shall also be the duty of the department having charge of the construction of any such local improvement to file with the City Clerk a duplicate copy of the diagram or print, required by State law to be filed at or prior to the ordering of any such improvement, showing the lots, tracts or parcels of land and other property which will be specially benefitted thereby, and the estimated amount of the cost or expense of such improvement to be borne by each lot, tract or parcel of land or other property so that the same may be transmitted by the City Clerk to the City Treasurer as hereinabove provided. The City Treasurer shall maintain and keep in his office each ordinance and diagram or print, so transmitted to him, available and open for public inspection from the time of the receipt thereof until the assessment roll for any such district shall have been regularly filed in his office and, upon the filing of any such assessment roll or the abandonment of any such improvement, the City Treasurer may destroy or otherwise dispose of the related diagram and copy of ordinance filed with him as hereinabove provided.
(Ord. 14450 § 1, 1952-03-09)