Chapter 11.15 LOCAL IMPROVEMENTS

Whenever the public interest or convenience may require the town council of the town of La Conner is hereby authorized and empowered to order the whole or any part of the streets, avenues, lanes, alleys, boulevards, park drives, park ways, public squares and places within the town of La Conner to be graded or regraded, planked or replanked, paved or repaved, macadamized, graveled or regraveled, piled or repiled, capped or recapped, or otherwise improved, and to order the sidewalks, drains, sewers, and all appurtenances, culverts, bulkheads, retaining walls, curbing and crosswalks, dikes and embankments, bridges and trestles, and approaches thereto, or other local improvements whatsoever to be constructed or reconstructed, repaired or renewed therein, and to order the planting, setting out, cultivating, maintaining, and renewing of shade or ornamental trees and shrubbery thereon, and to order any or all work to be done which shall be necessary to complete any such improvement; and to levy and collect special assessments to pay the whole or any part if the expense of such improvement in accordance with the proceedings provided by this chapter, and upon being ordered by any ordinance of the town based either on petition of the property owners, or by resolution of the town council. [Ord. 185 § 1, 1914.]

11.15.020 Petition.

When the assessment district shall not extend beyond the termini of such improvement, such improvement may be initiated by petition signed by the owners of a majority of lineal frontage upon the improvement to be made, and of the area within the limits of the assessment district to be created therefor and presented to and filed with the town engineer, if any such property stands in the name of any deceased person or any person whom a guardian has been appointed the signature of the executor, administrator or guardian, as the case may be, shall be equivalent to the signature of the owner of the property on such petition. The town engineer shall at once proceed to ascertain if the facts set forth in the petition are true and shall cause an estimate of the cost and expense of such improvement to be made and shall transmit the same to the council, together with all papers and information in his possession touching such improvement with the estimated cost thereof, and his recommendation thereof, together with a description of the boundaries of the district and a statement of the proportionate amount of the cost and expense of such improvement which should be borne by the property within the proposed assessment district, and a statement of the aggregate assessed valuation of the real estate exclusive of improvements in the district according to the valuation last placed on it for the purpose of general taxation and in case such petition shall be found sufficient he shall also transmit to the council a diagram or print thereon showing the lots, tracts or parcels of land or other property which will be specially benefited thereby and the estimated amount of the costs and expense of such improvement to be borne by each lot, tract or parcel of land or other property which will be included in the assessment district proposed to be established. Upon receipt of such petition and estimate, the town council shall pass a resolution fixing a time for hearing of such petition and shall give notice thereof by publication in at least two consecutive issues of the official newspaper of the town, the date of the first publication to be at least 15 days prior to the date of the hearing and which notice shall set forth the nature and territorial extent of such improvement and the estimate of the cost and expense of the improvement as made by the town engineer. [Ord. 185 § 2, 1914.]

11.15.030 Improvement.

(1) Any such improvement may be initiated directly by the town council by resolution declaring its intention to order such proposed improvement and notifying all persons who may wish to object thereto, to appear and present such objections at a meeting of the council at the specified time in such resolution, and directing the town engineer to the council at or prior to the date fixed for such hearing, the estimated cost and expense of such improvement, and a statement of the proportionate amount thereof which shall be borne by the property within the proposed assessment district and a statement of the aggregate assessed valuation of the real estate exclusive of improvement within the district according to the valuation last placed upon it for the purposes of general taxation, together with a diagram or print showing thereon the lots, tracts, parcels of land and other property which will be especially benefited thereby and the estimated amount of the cost and expense of such improvement to be borne by the lot, tract or parcel of land or other property.

(2) The resolution shall be published in at least two consecutive issues of the official newspaper of the town and the date of the first publication to be at least 15 days prior to the date fixed by such resolution for hearing before the council. [Ord. 185 § 3, 1914.]

11.15.040 Preliminary determination.

The diagram or print directed to be submitted to the council shall be in the nature of a preliminary determination by the town engineer upon the method and relative estimated amount of assessment to be levied upon the property specially benefited by such improvement, and in no case be construed as being binding or conclusive in any way upon him in the preparation of the assessment roll for such improvement or upon the council upon any hearing affecting such roll. [Ord. 185 § 4, 1914.]

11.15.050 Jurisdiction of council.

The council may continue the hearing upon any petition or resolution provided for in this chapter, and shall retain jurisdiction thereof until the same is finally disposed of. The action and decision of the council as to all matters passed upon by it in relation to any such petition or resolution shall be final and conclusive. At the time of the hearing or any time to which the hearing shall have been adjourned, the council shall hear all objections which may be offered to the improvements and shall then and there determine whether it will or will not proceed with such improvement, it shall pass an ordinance ordering such improvement, providing that payment for such improvement shall be made in whole or in part by special assessment establishing a Local Improvement District # ____ which district may embrace as near as may be all the property especially benefited by such improvement. Except in the case herein otherwise provided for, and unless otherwise provided for in the ordinance ordering such improvement, such district shall include all the property between the termini of the improvement abutting upon, adjacent, vicinal or approximate to the street, avenue, lane, alley, boulevard, park drive, park way, public place or square proposed to be improved to a distance back from the marginal lines thereof the center line of the blocks, facing or abutting thereon; provided, that in any case such distance back shall be at least 90 feet; and provided further, that in case of unplatted property the distance back shall be the same distance as that included in the assessment of the platted lands immediately adjacent thereto; and establishing a Local Improvement Fund # ____ (which shall correspond to the number of the district). Such ordinance shall also provide that such improvement shall be made and that the whole or such part of the cost and expense thereof as may at that time be determined by the council, shall be taxed and assessed upon all the property within such improvement district in accordance to the special benefits conferred on such property in proportion to area and distance back from the marginal line of the street or other public way improved. [Ord. 185 § 5, 1914.]

11.15.060 Enlarged district.

(1) Whenever any local improvement shall be of such nature and character that the special benefits resulting therefrom extend beyond the boundaries of the local improvement district hereinbefore described and defined, the council may create an enlarged district which shall include as may be all the property specially benefited by such improvement.

(2) In such case, the petition or resolution initiating such improvement shall state that it is proposed to create an enlarged district to pay the whole or portion of the cost and expense of such improvement and shall specify a fixed amount of the cost and expense of such improvement to be assessed against that portion of the property with such enlarged district, lying between the termini of the proposed improvement and extending back from the marginal lines thereof to the middle of the block on each side thereof, in the mode hereinafter prescribed and that such portion of the remainder of such cost and expense as may not be borne by any general fund shall be distributed and assessed against all the property included in the remainder if such an enlarged district in accordance with the special benefits. The council, in case it shall order such improvements, shall in the ordinance therefor specify and describe the boundaries of such district as defined in such petition or resolution. [Ord. 185 § 6, 1914.]

11.15.070 Trunk sewers.

(1) The council may have power to provide for the construction of trunk sewers, and for the payment of all or any part of the cost and expense thereof by the levying and collecting of assessments upon property specially benefited thereby. In such case the district created to bear such assessments shall be outlined in conformity with the topographical conditions and in case of trunk sewers shall include as near as may be all the territory which can be sewered or drained through such trunk sewer and sub-sewers connected thereto such improvement shall be initiated as provided in LCMC 11.15.020; provided, that the resolution provided to be passed by the council shall set forth in the general nature of such improvement describing the routes along which such trunk sewer, sub-sewer and branches and laterals is to be constructed, and notifying all persons who may desire to object thereto to appear at a meeting of the council at a time specified in such resolution thereto, and directing the town engineer to report to the council at least five days prior to the date fixed for such hearing the estimated cost and expense of such improvement.

(2) Such resolution shall be published in all respects the same as provided for the publication or resolutions mentioned in LCMC 11.15.020 and provided further that the town engineer shall in addition to furnishing the date therein provided to be furnished at the same time furnish topographical maps of the district with the line of sewer proposed to be constructed together with all laterals traced thereon all of which shall be filed at least five days before the time set for the hearing of the objections. If at the time of the hearing the council shall determine to construct the sewer, it shall pass an ordinance in the manner as provided for in LCMC 11.15.050 hereof; which ordinance shall describe the routes along which the improvement is to be constructed and establish and fix the boundaries to of the district to be assessed for such improvement. [Ord. 185 § 7, 1914.]

11.15.080 Protection.

The council shall have the power to provide for the protection of the town or any part thereof, from overflow, and to establish, construct and maintain dike levels, embankments or other structures or works or to open, straighten or to otherwise enlarge natural waterways and other channels, including the acquisition or damaging of lands, rights-of-way and property therefor within or without the corporate limits of the town, and to manage, regulate and control the same. The council before ordering the construction of any such improvement if the same or any part thereof is to be paid by special assessment as hereinafter provided, shall pass a resolution declaring its intention to order such improvement which resolution shall set forth the general nature of such improvement, the place of commencement and ending thereof, the route to be used, the estimated cost and expense thereof, the boundaries of the special assessment district to be formed and notifying all persons who may desire to object thereto to appear at a meeting of the council at the time specified in such resolution and present their objections thereto. Such resolution shall be published in all respects as other resolutions provided for in LCMC 11.15.020. If protests against such improvement are filed by the owners of the property representing an aggregate amount of two- thirds of the area included in such proposed district, the council shall not proceed further with the work under such resolution. If at the time of the hearing the council shall determine to construct the improvement, it shall pass an ordinance in the manner provided for in LCMC 11.15.050 which ordinance shall describe the place of commencement and ending of such improvement, the route to be used, shall establish and fix the boundaries of such district and shall adopt the map plans and specifications for such improvement. [Ord. 185 § 8, 1914.]

11.15.090 Preparation of plans and specifications.

As soon as the council shall have determined to proceed with any local improvement being considered by it, the town engineer shall as soon as practicable prepare maps, plans and specifications thereof and file the same with the town public works director for review and approval. [Ord. 1000 § 4, 2007; Ord. 185 § 9, 1914.]

11.15.100 Bids for contract.

As soon as the ordinance mentioned in LCMC 11.15.090 shall have been passed and approved the town clerk shall at once advertise for sealed bids for such improvement by publishing in the official newspaper for at least one week and such additional time as the council may order a “Notice to Contractors” specifying the work to be done, and that the maps, plans and specifications, together with a blank contract to be signed by the successful bidder are at his office open for inspection and asking for sealed bids thereof, which bids must be deposited with the town clerk accompanied by a certified check in such amount as the council shall have determined, drawn to the order of the town treasurer as a guarantee that should the bid be accepted, the party bidding will execute the contract and furnish the necessary bond to comply with the terms thereof, and should such party whose bid is accepted fail to enter into such contract and furnish bonds as required within 10 days after the acceptance of the same, the certified check shall be forfeited to the town, otherwise to be returned to the party bidding. All bids shall be filed with the town clerk within such time as may be specified in the notice and none other shall be considered by the council. The council may renew such invitations for bids from time to time by publishing notice as aforesaid, the council may reject any and all such bids, or may adopt that of the lowest bid or bidders. [Ord. 185 § 10, 1914.]

11.15.110 Contracts.

All such contracts shall be in writing and no such contracts may be executed by the town until the contractors shall give bond to the town with one or more sureties, to the satisfaction of the town council, in an amount to be fixed by the council when authorizing the making of such contracts, conditioned for the faithful performance of such contract on the part of the contractors, and that such contractors shall pay all laborers, mechanics and subcontractors and material men, and all such person or persons or subcontractors with provisions and supplies for carrying on such work, and all just debts, dues and demands incurred in performance of such work. All such improvements made by contracts shall be made and completed to the satisfaction of the town engineer or other officers designated by the council. [Ord. 185 § 11, 1914.]

11.15.120 Subdivisions.

(1) As soon as the contracts shall have been let for any improvement, the town engineer shall prepare an assessment roll of all of the property included within the limits of such local improvement district upon which he shall separate tract or parcel of land for the purpose of paying the cost and expense of the improvement, including the cost and expense of engineer’s work and supervision, which cost and expense he shall apportion upon all of the property in the district in accordance with the special benefits conferred upon the property in proportion to area and distance back from the marginal line or other public way or area improved, and for the purpose of ascertaining the amount to apportioned or assessed against such separate lot, tract or parcel of land or other property within such district he shall divide such property into subdivisions or zones, paralleling the margin of the street, avenue, alley, lane, boulevard, park drive, park way, public place or square to be improved, the subdivision to be numbered respectively first, second, third, fourth, fifth. The first division shall include all the lands within the district lying between the street margins and lines drawn parallel therewith and 30 feet and 60 feet, respectively, from the street margins. The third subdivision shall include all lands within the district lying between lines drawn parallel with and 60 feet and 90 feet, respectively, from the street margins. The fourth subdivision shall include all lands if any, between the lines drawn parallel with and 90 feet and 120 feet, respectively, from the street margins. The fifth subdivision shall include all lands if any, within the district lying between a line drawn parallel with and 120 feet from the street margin and the outer limit of the local improvement as hereinbefore described and shall show thereon that the rate of assessment per square foot in each subdivision is fixed on the basis that the special benefits conferred on a square foot of land in subdivision first, second, third, fourth and fifth, respectively, are related to each other as are the numbers 45, 25, 20, 10 and 5, respectively, which shall be ascertained in the following manner: The products of the number of square feet in subdivisions first, second, third, fourth and fifth, respectively, and the numbers, 45, 25, 20, 10 and 5, respectively, shall be ascertained and their sum taken which sum shall be divided into the total cost and expense of the improvement. The products of the resultant quotient and the numbers 45, 25, 20, 10 and 5, respectively, shall be the separate rates of assessment per square foot for subdivisions first, second, third, fourth and fifth, respectively, the total assessments thus ascertained against each separate lot, tract, parcel of land, or other property within the district shall be by the engineer entered upon the assessment roll as being assessed against each separate lot, tract, parcel of land or other property; provided, however, that in all districts where the local improvement shall be of such nature and character that the benefits resulting extend beyond the boundaries of a local improvement district, and an enlarged district shall have been created, the amount placed upon the assessment roll by the engineer against that portion of property within such enlarged district which lies between the termini of the proposed improvement and against all the property included in the remainder of the district shall be respectively in accordance with the amount specified by the council as the amount to be so assessed and provided further, that in making out the assessment roll to provide for the payment of the cost and expense of trunk sewers, the engineer shall distribute the assessment so that there shall be levied against the property lying between the termini of the trunk sewer and back to the middle of the block along the marginal lines of the streets or areas improved, such amounts as would represent the reasonable cost of a local sewer and its appurtenances, and the remainder of the cost and expense of such sewer shall be distributed over and assessed against all the property within the bounds of the entire district in accordance with the special benefits thereon and in proportion to the area and the assessment roll so prepared by the town engineer shall show its separate column as follows:

First: That name of the owner or owners as shown by the records in the office of the auditor of Skagit County of each lot, tract, parcel of land or other property to be separately assessed.

Second: A number placed against each separate lot, tract, parcel of land or other property to be assessed.

Third: A brief description of each lot, tract, parcel of land or other property to be assessed, sufficient for the identification thereof.

Fourth: The separate columns to the right of the description of land sufficient space so that the first column can be used by the town engineer for the purpose of placing the amount assessed against such separate tract, so that the second column can be used for placing the amount of equalized assessment.

Fifth: The assessment number against each subdivision of land be by the town engineer placed upon the plat filed by him so that the separate subdivision can be identified thereon.

(2) When such assessment roll shall have been prepared it shall be filed with the town clerk. The council shall thereupon fix a date for hearing upon such roll before the council and directing the clerk to give notice of such hearing and the time and place thereof, such notice shall specify such time and hearing upon such roll, and all persons who may desire to object thereto, to make such objections in writing and to file the same with the clerk, at or prior to the date fixed for such hearing; and that at the time fixed, and at such other times as the hearing may be continued to, the council will sit as a board of equalization for the purpose of considering such roll at hearing or hearings, and will consider such objections made thereto, or any part thereof, and will correct, revise, lower, change or modify such roll or any part thereof or set aside such roll and order that such assessment be made de novo as to the council shall appear just and equitable and then proceed to confirm the same by ordinance. Such notice shall be published at least five times in the official weekly newspaper of the town or two times in the official newspaper of the town; provided that at least 15 days must elapse between the date of last publication thereof and the date fixed for the hearing. The council at the time fixed for hearing objections to the confirmation of the roll, or at such time or times as the hearing may be adjourned to, shall have power to correct, revise, raise, lower, change or modify such roll or any part thereof and to set aside such roll and order that such assessment be made de novo as the council may appear equitable and just, and then shall conform the same by ordinance. All objections shall state clearly the grounds of objections; and objections not made within the time and in the manner herein provided shall be conclusively presumed as waived.

(3) Whenever any such roll shall be amended so as to raise any assessment appearing thereon, or to include omitted property a new time and place for hearing, and a notice of hearing on such roll as amended shall be fixed and given as in the case of an original hearing; provided, that whenever any property shall have been entered originally upon such roll and the assessment upon any such property shall not be raised, no objection thereto shall be considered by the council or by any court on appeal, unless such objections be made in writing at or prior to the date fixed for the original hearing on such roll. [Ord. 185 § 12, 1914.]

11.15.130 Validity.

Whenever any assessment roll for local improvement shall have been confirmed by the council as herein provided, the regularity, validity and correctness of the proceedings relative to such improvement and assessment thereof, including the action of the council upon such assessment roll and the confirmation thereof, shall be conclusive in all things, upon all parties and cannot in any manner be contested or questioned in any proceeding whatsoever or by any person not filing written objections to such roll in the manner and within the time provided in this chapter and not appealing from the action of the council in conforming such assessment roll in the manner and within the time provided in this chapter, and no proceedings of any kind shall be commenced or prosecuted for the purpose of defeating or contesting any such assessment or the sale of any property to pay for such assessment, or any certificate of delinquency issued therefor; provided, that this section shall not be construed as prohibiting the beginning of injunction proceedings to prevent the sale of any real estate upon the grounds (1) that the property to be sold does not appear upon the assessment roll, or (2) that the assessment has been paid. [Ord. 185 § 13, 1914.]

11.15.140 Subject to review.

The decision of the council upon any objections made within time and in the manner herein prescribed may be reviewed by the superior court upon any appeal thereto taken in accordance with Chapter 35.44 RCW. [Ord. 185 § 14, 1914.]

11.15.150 Approval.

At the time of approval of the assessment roll in the ordinance providing the same, the council shall prescribe within what time such assessment or installment thereof shall be paid, and in all cases when the town shall issue bonds as herein provided to pay the cost and expense of any local improvement such ordinance shall also provide that the sum charged thereby against each such lot, tract, parcel of land or other property or any portion of such sum may be paid during the 30 days provided for in LCMC 11.15.170 and thereafter the sum remaining unpaid be paid in equal annual installments, the number of which installments shall be equal to the number of years which the bonds issued to pay for such improvement may run, with interest upon the whole unpaid sum charged at the rate not to exceed eight percent per annum, and each year thereafter one of such installments, together with the interest due thereon and in all installments thereafter to become due shall be collected in the same manner as shall be hereinafter provided for the collection of assessments where no bonds are issued. [Ord. 185 § 15, 1914.]

11.15.160 Town clerk.

The town clerk shall upon approval of the assessment roll by the council as hereinafter provided certify the assessment roll and annex thereto a copy of this chapter approving the same, and issue and annex to the assessment roll a warrant directing the treasurer to collect the assessments named therein and deliver the same to the town treasury and shall charge the town treasurer with the full amount shown upon the assessment roll. The town treasurer shall forthwith give notice by publishing in the official newspaper of the town for 10 consecutive issues that the same roll is in his hands for collection and that any assessment thereon or any portion of the assessment may be paid at any time within 30 days from the date of the first publication of the notice without interest, penalty or costs. [Ord. 185 § 16, 1914.]

11.15.170 Interest.

All assessments shown upon the assessment roll shall draw interest after the expiration of 30 days after the first publication of the notice mentioned in the preceding section, and until such time as may be fixed by the council in the ordinance providing for such improvement district when such assessment shall be deemed delinquent, and after delinquency a penalty of seven percent shall be added to the interest and all assessments shown upon the assessment roll together with interest thereon shall be a lien upon the property assessed; the assessment from the time it shall be placed in the hands of the town treasurer. The interest and penalty from the time that they or any part thereof shall have become due such lien shall be paramount and superior to any lien or encumbrance whatsoever theretofore or thereafter created except a lien of general taxes. [Ord. 185 § 17, 1914.]

11.15.180 Delinquency.

Upon the assessment or any installment thereof becoming delinquent the town treasurer shall certify such delinquent assessment installment or installments thereof delinquent to the county treasurer of Skagit County, Washington, the same to be by the county treasurer entered upon the general tax rolls and collected as other general taxes are collected; provided, however, that prior to the assessment or delinquent installments being so certified upon the demand of any person whomsoever, the town treasurer shall issue certificates of delinquency as hereinafter provided. The town treasurer shall furnish the town clerk a copy of all certificates certified by him to the county treasurer thereon and charge the county treasurer therewith. [Ord. 185 § 18, 1914.]

11.15.190 Certificate of delinquency.

The town treasurer shall issue certificates of delinquency for any and all delinquent assessments or installments thereof and any penalty thereon to date of issue upon any time prior to the time when the assessment shall have been certified to the county treasurer for collection, to any person who shall pay the full amount of the assessment or installment and interest and penalty thereon to date, together with $0.50 for the issuance of such certificate, and the county treasurer is likewise authorized to issue certificates of delinquency upon such property after the same has been certified as hereinbefore provided. The certificate of delinquency shall constitute a lien against the property against which such assessments are levied, and shall bear interest at the rate of 15 percent per annum, and may be foreclosed after two years after the date of their issuance in the same manner and the same effect as mortgages upon real estate are foreclosed. Such certificates may be issued to the town the same as any other person applying therefor, they may be assigned in writing, and the town may sell and assign any and all certificates which may be issued to it upon the payment of the value thereof in principal and accrued interest in cash. No such certificate shall be issued upon any property for an assessment or installment thereof during the pendency of any proceedings in court affecting such assessment or installment thereof. [Ord. 185 § 19, 1914.]

11.15.200 Moneys collected.

All moneys collected for assessments, interest and penalties, and all cash received from the sale of bonds, shall be deposited in the local improvement fund of the assessment district in which the property assessed is located, and shall be used for no other purpose than the redemption of warrants or bonds drawn or issued upon or against such fund. [Ord. 185 § 20, 1914.]

11.15.210 Collection.

The town at any time after the assessment or installment becomes delinquent whether the same becomes a lien after or prior to the 7th day of June, 1911, may proceed with the collection for any delinquent installment whether the same was levied under this chapter or prior to the enactment thereof, by an action in the superior court of the state of Washington, in and for the county of Skagit, under the supervision and direction of the town attorney, who will forthwith institute the action on being ordered to so do by the council. It shall not be necessary to bring a separate suit for each separate piece or parcel of land or property delinquent, but all or any liens for such delinquent assessment under any single assessment roll, or assessment district, may be proceeded against in the same action and all or any of the owners or persons interested in any of the property so delinquent may be joined as parties defendant in the action to foreclose and all or any liens for such delinquent assessments or installments thereof may be foreclosed in such proceedings. [Ord. 185 § 21, 1914.]

11.15.220 Methods of payment.

At the time of the creation of the assessment district and in the ordinance creating the same, the council may provide one or two methods for the payment of the cost and expense of the improvement therein provided for to be paid by special assessment: “Immediate Payment” and “Payment by Bonds”. If the mode “Immediate Payment” is selected, such mode shall be as heretowith provided in the contract for such improvement shall be made by warrants drawn upon the improvement fund of such district. Whenever any improvement shall be payable by the mode “Payment by Bonds” the whole or any portion of any assessment on account of the improvement may be paid during the 30-day period hereinbefore provided for the payment of assessment without interest, and thereafter the sum remaining unpaid may be paid in equal installments as provided in LCMC 11.15.150 and the contract; provided, that either such bonds so issued shall be sold for cash or issued direct to the contractor constructing the improvement in payment thereof. [Ord. 185 § 22, 1914.]

11.15.230 Bonds.

The bonds issued under the provisions of this chapter or such portion as remains unsold, if same is as hereinafter provided may be issued to the contractor constructing the improvement thereof, or the ordinance directing the issue of such bonds may provide that the same may be sold by the same authorized officer or officers of the town in the manner prescribed therein, and not less than their par value and accrued interest, and that the proceeds thereof shall be applied in payment of the cost and expense of the improvement. The bonds shall be issued only in pursuance of ordinance of the town and shall be made payable on or before a date not to exceed 10 years from and after the date of the issue of the bonds which latter date may be fixed by resolution of the council and shall bear interest at the rate of not to exceed seven percent per annum, and shall be made payable annually or semi-annually as may be provided by the ordinance, and each bond coupon for such interest payment shall have attached thereto interest coupons for each interest payment. Such bonds shall be in denomination as shall be provided in the ordinance ordering their issue and shall be numbered from one upwards consecutively, and each bond and coupon shall be signed by the mayor and attested by the clerk; provided, however, that such coupon shall be in lieu of being signed, have printed thereon, a facsimile of the signature of the officers, and such bonds shall have the seal of the town affixed thereto, and shall refer to the improvement to pay for which the same shall have been issued and to the ordinance ordering the same; each bond shall provide that the principal sum therein named and the interest shall be payable out of the local improvement fund created for the payment of the cost and expense of such improvement and not otherwise. Such bonds shall not be issued in any amount in excess of the cost and expense of the improvement. Such bonds shall not be issued prior to 20 days after the 30 days within which assessments may be paid without penalty, interest, or costs and only in such amount as may be necessary to pay the balance of the cost and expense of such improvement which cannot be paid by the funds already paid into the local improvement fund. [Ord. 185 § 23, 1914.]

11.15.240 Holder or owner of bond.

Neither the holder nor the owner of any bond issued under the authority of this chapter shall have any claim therefor against the town, except from the special assessment made for the improvement for which such bond was issued, but his remedy in case of nonpayment shall be confined to the enforcement of such assessment. A copy of RCW 35.45.030 and 35.45.070 shall be plainly written, printed or engraved on each bond so issued. [Ord. 185 § 24, 1914.]

11.15.250 Failure to pay.

If the town shall fail, neglect or refuse to pay the bonds or to promptly collect such assessment when due, the owner of any such bond may proceed in his own name to collect such assessment and foreclose the lien thereof in any court of competent jurisdiction and shall recover in addition to the amount of such bonds and interest thereon five percent together with the cost of such suit. Any number of holders of such bonds for any single improvement may join as plaintiffs and any number of owners of the property on which the same are a lien may be joined as defendants. [Ord. 185 § 25, 1914.]

11.15.260 Payment of interest.

The town treasurer shall pay the interest on the bonds authorized to be issued by the ordinance out of the respective local improvement funds from which they are payable. Whenever there shall be sufficient money in any local improvement fund against which bonds have been issued, the provisions of this chapter, over and above sufficient for the payment of the interest on all unpaid bonds, the treasurer shall call in and pay such bonds; provided, however, that such bonds shall be called in and paid in their numerical order; provided further, that such call shall be made by publication in the town official newspaper in its first publication following the delinquency of the installment of the assessment or as soon thereafter as is practicable, and shall state that bond number ___ (giving the serial number or numbers of the bonds called) will be paid on the day the next interest coupon on the bonds shall become due, and interest upon the bonds shall cease upon such date. [Ord. 185 § 26, 1914.]

11.15.270 Condemnation proceedings.

Whenever it shall become necessary to take or damage private property for the purpose of making any local improvement mentioned herein, if the town cannot agree as to the price to be paid therefor, the council shall have the right to authorize condemnation proceedings therefor in the name of the town to be instituted, and to charge the whole or any part thereof of the cost and expense thereof and the whole or any part of the amounts to be paid to the owners for the taking or damaging of private property thereby to the land benefited, and collect the same as other cost and expense for such improvement. [Ord. 185 § 27, 1914.]

11.15.280 Costs.

Whenever any local improvement herein authorized shall be ordered there shall be included in the cost and expense thereof to be assessed against the property specially benefited by such improvement and included in the district created to pay the same, or any part thereof, and the cost and expense of that portion of the improvement and included in the limits of any street intersections, space or spaces, the estimated cost and expense of all engineering and surveying necessary for the improvement to be done by and under the direction of the town engineer, ascertaining the ownership of the lots, or parcels of land included in the assessment district, advertising, mailing, publishing all notices required to be advertised, published or mailed, accounting and clerical labor, books and blanks expended or used by the town and the town clerk or the town treasurer in connection with the improvement together with the items mentioned in LCMC 11.15.270. [Ord. 185 § 28, 1914.]

11.15.290 Leases of tide lands.

For the purpose of local assessment, all leases of tide lands owned in fee by the state of Washington shall be and the same are hereby declared to be real property. [Ord. 185 § 29, 1914.]

11.15.300 Omission.

Whenever by mistake, inadvertence, or for any cause, property otherwise subject to assessment, without any assessment district heretofore or hereafter created, shall have been omitted from the assessment roll for such improvement, the council may upon its own motion or upon the application of any property within such district charged with the lien of an assessment for such improvement in accordance with the special benefits accruing to such omitted property by reason of such improvement and in proportion to the assessment levied upon other property in such district. In any such case the council shall first pass a resolution setting forth that certain property therein described, was omitted from such assessment, and notifying all persons who may desire to object thereto, to appear at a meeting of the council at the time specified in such resolution and present their objections thereto, and directing the town engineer to report to the council at or prior to the date fixed for such hearing, the amount which should be borne by each lot, tract, or parcel of land or other property so omitted, which resolution shall be published in all respects as other resolutions provided for in LCMC 11.15.020. At the conclusion thereof, the council shall consider the matter as though the property had been included in the original roll, and may confirm the same or any portion thereof by ordinance. Thereupon such roll of omitted property shall be certified to the treasurer for collection as other assessments. [Ord. 185 § 30, 1914.]

11.15.310 Reassessment.

In all cases of special assessments for local improvements, wherein the assessments have failed to be valid in whole or in part for want of form or insufficiency, informality, or nonconformance with the provisions of law or ordinance governing such assessments in the town, the council shall have power to reassess such assessments and to enforce their collection in accordance with the provisions of law and ordinance existing at the time of reassessment is made. Whenever an account of any mistake, inadvertence, or other cause the amount assessed shall not be sufficient to pay the cost and expense of the improvement made and enjoyed by the owners of the property in the assessment district where same is made, the council is authorized and directed to made reassessments on all the property in the assessment district to pay for such improvement; such assessment to be made in accordance with provisions of law and ordinance existing at the time of its levy. The council is hereby authorized to assess or reassess all the property which it shall find to be specially benefited to pay the whole or any part of the cost and expense of any local improvement which the town has heretofore made, is making or may hereafter make at the expense in whole or in part of the property specially benefited thereby, whether or not such property to be so assessed or reassessed abuts upon, is adjacent to, or proximate to such improvement, or was included in the original assessment district; and the right to assess all property so found to be specially benefited shall also apply to any supplement assessed or reassessed which the town may find it necessary to make, for the purpose of providing for any deficiency in any local improvement fund caused by the invalidity of any portion of the original assessment in any such improvement district, or where for any cause the amount originally assessed shall not be sufficient to pay for the cost of the improvement, whenever any assessment for any local improvement, whether the same be an original assessment, assessment upon omitted property, supplemental assessment or reassessment heretofore or hereafter made, has been or hereafter may be declared void and its enforcement by any court for the cause whatever has been heretofore or hereafter may be set aside, annulled or declared void by any court either directly or by virtue or any decision of such court, the council shall make a new assessment or reassessment upon the property which has been or will be benefited by such local improvement, based upon the actual cost of such improvement at the time of its completion. [Ord. 185 § 31, 1914.]

11.15.320 Assessments.

The council shall proceed with any assessment authorized in LCMC 11.15.310, by passing an ordinance ordering the same and directing the preparation of the assessment roll therefor, which may include any property specially benefited by such improvement, whether or not the same was included in the original assessment district. Such additional property when so assessed shall become a part of the local improvement district theretofore created, or attempted to be created, to provide a fund to pay for such improvement, and all payment of assessments so ordered shall be paid into and shall become part of the local improvement fund provided to pay for the improvement. The fact that the contract has been let or such improvement has been made or completed in the whole or in part, shall not prevent such assessment from being made, nor shall the omission, failure or neglect of any officer to comply with the provisions of law the charter or ordinance governing the town, as to petition, notice, resolution to improve, estimate, survey, diagram, manner of letting contract or execution or work, or any other matter whatsoever connected with the improvement thereof, operate to invalidate or in any way affect the making of any assessment authorized in LCMC 11.15.310; provided, that such assessment shall be for an amount which shall not exceed the actual cost and expense of the improvement, together with the accrued interest thereon, it being the true intent and meaning of this chapter to make the cost and expense of local improvements payable by the property specially benefited thereby, notwithstanding the proceedings of the council, or other officer or authority of the town, may be found irregular or defective whether jurisdictional or otherwise; when such assessment is completed, all sums paid on the former attempted assessment shall be credited to the property on account of which the same were paid. In any case where any property within the original local improvement district shall not be affected by any assessments authorized in LCMC 11.15.310, such property need not be entered upon such assessment roll. After the certification of any such roll to the treasurer for collection, the same length of time for the payment of the assessment appearing therein, without the imposition of any penalties or interest and the notice that such assessments are in the hands of the treasurer therefor for collection, shall be given as in the case of the original assessment; provided, that in all cases where the original assessment, after delinquency, may be divided into such equal installments and made payable at such times as the council in the ordinance ordering such assessment may prescribe. [Ord. 185 § 32, 1914.]

11.15.330 Authorization.

All the provisions of this chapter relating to the filing of the assessment rolls, time and place of hearing thereon, notice of such hearing, the hearing upon such rolls and the confirmation thereof, the time when such assessments shall become a lien upon the property assessed, the proceedings on appeal from any assessment, the method of collecting such assessment and all the proceedings for enforcing the lien thereof, shall be had and conducted the same as in the case of assessments authorized in LCMC 11.15.310 in the case of an original assessment. [Ord. 185 § 33, 1914.]

11.15.340 Ordinances.

The town shall not have to proceed with any reassessment or supplemental assessment unless the ordinance ordering the same shall be passed by the council or other legislative body of such city or town within 10 years from and after the time of the original assessment for any such improvement was finally held to be valid, insufficient or for any cause set aside, in whole or in part, held void or its enforcement denied directly or indirectly, by the courts; or, in the case of supplemental assessments, from and after the time it was finally determined that the total amount of the valid assessment levied and assessed on account of any such improvement was in sufficient to pay the whole or any part of the cost and expense thereof to be paid by special assessment. [Ord. 185 § 34, 1914.]

11.15.350 Failure to pay.

When the assessment is payable in installments, upon failure to pay any installment when due, the entire assessment shall become due and payable and the collection thereof enforced in the manner prescribed. [Ord. 185 § 35, 1914.]

11.15.360 Warrants.

All warrants issued in payment of the cost and expense of any local improvement shall be made payable out of the special fund created therefor, the warrants to bear interest at the rate of not to exceed eight percent per annum, and shall be redeemed either in cash or local improvement bonds authorized to be issued in the manner prescribed by this chapter. [Ord. 185 § 36, 1914.]