Chapter 3.28
LOCAL IMPROVEMENT ASSESSMENTS
Sections:
3.28.010 Assessments—Payment installments.
3.28.050 Certificate of delinquency.
3.28.010 Assessments—Payment installments.
In any local improvement district in the city of Ilwaco, Washington, the assessments for the payment thereof shall be payable in not more than ten (10) equal annual installments. The assessment may be paid in full, without interest or penalty thereon, within thirty (30) days from the date of the first publication of the notice of the city clerk-treasurer that the same is due and payable. If the assessment is not paid in full within thirty (30) days, it shall bear interest from the date of first publication until paid. (Ord. 178 § 1, 1922)
3.28.020 Interest rate.
The interest on any local improvement assessment, or any installment thereof, is fixed at the rate of eight percent per annum from the date of the first publication thereof until paid. (Ord. 178 § 2, 1922)
3.28.030 Delinquent accounts.
When any local improvement assessment, or installment thereof, shall become due, delinquent and unpaid, it shall be the duty of the city clerk-treasurer to certify the same to the county treasurer together with the interest due thereon and a penalty of ten (10) percent additional. (Ord. 178 § 3, 1922)
3.28.040 Assessment liens.
When any installment of any assessment for any local improvement within the city of Ilwaco, Washington, shall become due, delinquent and unpaid, the entire assessment shall become immediately due and payable, and the assessment lien may be foreclosed by the proper authorities of the city in a proper proceeding to foreclose the same, as by statute made and provided; provided however, that the payment of any such delinquent installment, or installments due, together with the interest, penalty and costs thereon at any time before the entry of final judgment in such lien foreclosure shall extend the time of payment on the remainder of the assessment, the same as if there had been no delinquency of foreclosure. (Ord. 178 § 4, 1922)
3.28.050 Certificate of delinquency.
When any assessment, or installment thereof, heretofore or hereafter levied, shall become due, delinquent and unpaid, it shall be the duty of the city clerk-treasurer, upon the payment to him or her of any delinquent assessment, installment or installments thereof, together with the interest and penalty to the date of the issuance thereof, to issue such payor a certificate of delinquency against the property upon which the assessment was made. Such certificates may be issued directly to the city and may be sold to any person applying therefor. Such certificates shall constitute a lien against the property against which the assessment was levied and shall bear interest from the date of issuance at the rate of twelve (12) percent per annum, and may be foreclosed after two years from the date of their issuance in the same manner and with the same effect as mortgages upon real estate are foreclosed. Such certificate shall be prima facie evidence that the property against which the same was issued was subject to the assessment at the time the same was assessed, that the property was assessed as required by law, and that the assessment, or installment thereof, was not paid prior to the issuance of such certificate. (Ord. 178 § 5, 1922)