Chapter 1.16 LOCAL IMPROVEMENT DISTRICTS

Whenever the city commission shall provide for making local improvements and for paying the whole or any portion of the cost and expense thereof by levying and collecting special assessments on property specially benefited, the proceedings therefor shall be in accordance with the provisions of an Act of the Legislature of the State of Washington, entitled “An Act relating to local improvements in cities and towns repealing certain acts and parts of acts,” approved March 17, 1911, the charter of the city of Wenatchee, and the provisions of this chapter, and acts and ordinances amendatory thereof. (Ord. 378 § 1, 1912)

1.16.020 LID – Creation – Vote required – Meeting.

No ordinance relating to local improvements shall be considered passed unless the same shall have received the affirmative vote of at least a majority of the members of the city commission provided, that unless a petition for any improvement be presented such improvement shall not be ordered except by ordinance passed by the affirmative vote of two-thirds of all members of the city commission at a regular meeting, or at a meeting which is an adjournment of a regular meeting. (Ord. 378 § 2, 1912)

1.16.030 LID – Award of contract – Supervision.

After the ordinance providing for the making of any local improvements shall have been passed, the plans therefor shall be approved and the contract let by the city commission, and the work to be done thereunder shall be supervised by the city engineer. (Ord. 378 § 3, 1912)

1.16.040 LID payment – Option.

There shall be two modes of making payment for such portion of the cost and expense of any improvement provided for in this chapter as shall be payable by special assessments: “immediate payment,” and “payment by bonds.” The mode adopted shall be the mode petitioned for, in case said improvement shall be made upon petition; otherwise the mode shall be the one which the commission shall designate in the ordinance ordering such improvement. (Ord. 378 § 4, 1912)

1.16.050 LID – Assessment roll – Procedure.

Whenever the cost of any local improvement authorized by ordinance has been ascertained as hereinafter set out, or in case the city commission shall have determined that such local improvement shall be done by the city itself (except as the time for filing said roll may be extended by the city commission), the street committee and city engineer shall file with the city clerk an assessment roll, which shall contain the description of each lot, tract, parcel of land or other property to be assessed, the amount to be charged, levied or assessed against the same, and the name of the owner thereof, if known, but in no case shall a mistake in the name of the owner be fatal when the description of the property is correct.

At the next regular meeting of the city commission after the filing of the roll the city clerk shall present it to the city commission. The city commission upon receipt of such assessment roll shall fix a date for hearing thereon, and direct the clerk to give notice of such hearing and the time and place thereof. Such notice shall be published at least two consecutive times in the official newspaper of said city, provided, that at least 15 days must elapse between the date of the last publication thereof, and the date fixed for such hearing. The city commission shall sit as a board of equalization on said assessment roll, and, as soon thereafter as the city engineer shall have certified to them a statement of the total charges against the district, shall adjust the roll in conformity thereto.

The ordinance confirming any assessment roll shall levy and assess against such lot, tract, parcel of land or other property appearing upon such roll the amount charged against the same. Upon taking effect of such ordinance, a duplicate copy of said roll prepared by the city clerk shall be delivered to the city treasurer with the city clerk’s certificate that the same has been duly approved by ordinance, and annually thereafter, in case of assessments payable by the mode of “payment by bonds”, the said city treasurer shall extend the installments of principal and interest upon the unpaid balance as shown upon said certified copy of said roll. (Ord. 378 § 5, 1912)

1.16.060 LID – Immediate payment.

Whenever the cost and expense of any improvement shall be payable by the mode of “immediate payment”, the city treasurer shall upon receipt of such roll, publish a notice in the official paper of the city, for two consecutive issues that the said roll is in his hands for collection and that any assessment thereon or any portion of any such assessment may be paid at any time within 30 days from the date of the first publication of said notice, without penalty, interest, or costs, and that unless payment be made within such time such assessment or unpaid portion thereof shall become delinquent. Upon delinquency a penalty of five percent, shall attach to, and become a part of all such assessments. Delinquent assessments shall bear interest at the rate of eight percent per annum until paid. Such delinquent assessments with interest and penalty shall forthwith be certified to the county treasurer of Chelan County, Washington, for collection, and the same shall be collected and the lien thereof be enforced in the manner provided by law, and the ordinances of the city of Wenatchee. (Ord. 378 § 6, 1912)

1.16.070 LID – Payment by bonds.

Whenever the cost and expense of any improvement shall be payable by the mode of “payment by bonds” the whole or any portion of any assessment levied on account of such improvement may be paid without penalty or interest during the first 30 days following the date of the first publication of a notice by the city treasurer that such assessment and assessment roll is in his hands for collection, and the unpaid balance if any, may be paid in equal annual installments, the number of which installments shall be less by two than the number of years which the bonds to pay for the improvements may be run: or, the lien of any such assessment may be discharged at any time after the said 30 days by paying the entire unpaid portion thereof with all penalty and cost attaching, together with all interest thereon to date of delinquency of the installment thereof next falling due. The first installments shall become due and payable during the 30-day period succeeding a date one year after the date of first publication of such notice, and annually thereafter each succeeding installment shall become due and payable during the 30-day period succeeding a date one year after the date of first publication of such notice, and annually thereafter each succeeding installment shall become due and payable in like manner. If the whole or any portion of any assessment remains unpaid after the first 30-day period herein provided for, interest upon the whole unpaid sum shall be charged at the rate fixed in the ordinance providing for such improvement and each year thereafter one of said installments together with the interest due upon the whole of the unpaid sum shall be charged at the rate fixed in the ordinance providing for such improvement and each year thereafter one of said installments, together with the interest due upon the whole of the unpaid balance shall be collected. Any installments not paid prior to the expiration of the 30-day period during which such installment is due and payable, shall thereupon become delinquent. All delinquent installments shall, until paid, be subject to a charge for interest at the bond rate, and to an additional charge of five percent penalty levied upon both principal and interest on cash installment or installments. (Ord. 491, 1919; Ord. 378 § 7, 1912)

1.16.080 LID – Notice for installments due.

Whenever any assessment or installment shall become due and payable, the city treasurer shall mail a notice thereof to the owner of the property assessed, when the post office address of such is known, but failure to mail the same shall not affect the validity of the assessment lien. The city engineer shall mail all notices of hearings on proposed improvements and assessment rolls required by law to be mailed, and shall make all certificates of mailing required by law, and file the same with the city commission. (Ord. 830, 1929; Ord. 378 § 8, 1912)

1.16.090 Notice of installment by publication.

Whenever any installment of an assessment payable by the mode of the “payment by bonds” shall become due and payable, the city treasurer shall publish a notice thereof for two consecutive issues in the official newspaper, the date of the first publication of which shall be at least 30 days prior to the date of the delinquency of such installment. (Ord. 378 § 9, 1912)

1.16.100 Special fund.

The ordinance confirming any assessment roll shall also create a special fund to be called “Local Improvement Fund, District No. ____” into which shall be placed all sums paid on account of such assessment, including all interest and penalty thereon, and in event of sale of bonds by the city all premiums and accrued interest on bonds issued for such improvement. (Ord. 378 § 10, 1912)

1.16.110 Issuance of bonds – Coupons.

At the time of expiration of 30 days after the date of the first publication of the treasurer’s notice referred to in WCC 1.16.070, the city treasurer shall report to the city clerk the total amount of the assessment, the total amount paid to him to redeem any lots, parcel of land, tracts, or other property from the assessment levied thereon, and the total amount unpaid on such assessment; whereupon the mayor and city clerk shall issue the bonds on the local improvement district established by the ordinance providing for such improvement, in an amount equal to the amount remaining unpaid on said assessment roll as shown by such report. The bonds herein provided for shall not be issued prior to 20 days after the expiration of the 30 days above mentioned. Such bonds shall be in denomination of $100.00 each, except bonds numbered (1) which shall be in an amount not to exceed $400.00; provided that the city commission may, in the ordinance confirming the assessment roll, designate any different denomination for such bonds. Such bonds shall be numbered from one upwards consecutively and each bond and coupon shall be signed by the mayor and attested by the city clerk; provided, however, that said coupons may, instead of being so signed, have printed thereon the facsimile of the signatures of said officers and each bond shall have the seal of the city impressed thereon, and shall refer to the improvement, to pay for which the same shall be issued and to the ordinance ordering the same. (Ord. 491, 1919; Ord. 378 § 11, 1912)

1.16.120 Terms of bonds – Interest.

Such bonds by their terms shall be made payable on or before a date not to exceed 12 years and after the date of the issue of such bonds, which date may be fixed by resolution or may be fixed by the ordinance confirming the assessment roll, provided, that the city commission may by unanimous vote, authorize the issuance of said bonds payable on or before a date not to exceed 22 years from and after the date of the issue of such bonds, when the said city commission shall also by like vote, determine that the period during which said bonds are payable will not exceed the life of the improvement, and shall in such ordinance provide the interest on said bonds issued for a period in excess of 12 years shall not exceed six percent per annum, and must be sold at not less than par. (Ord. 491, 1919; Ord. 378 § 12, 1912)

1.16.130 Form of bonds.

All bonds issued in pursuance of the provisions of this chapter shall be in substantially the following form:

Local Improvement Bond, District No. ___ of the City of Wenatchee, State of Washington, No. ____.

The laws of the State of Washington, under which this bond is issued, contain the following provision:

“Section 5 (Chapter 209, Session Laws, 1927). Neither the holder nor the owner of any bond or warrant issued under the provisions of this act shall have any claim therefor against the city or town by which the same is issued, except for payment from the special assessments made for the improvement for which said bond or warrant was issued, and except as against the Local Improvement Guaranty Fund of such city or town, and the city or town shall not be liable to any holder or owner of such bond or warrant for any loss to the Guaranty Fund occurring in the lawful operation thereof by the city or town. The remedy of the holder or owner of a bond or warrant in case of nonpayment shall be confined to the enforcement of the assessment and to the Guaranty Fund.”

The City of Wenatchee, a municipal corporation of the State of Washington, hereby promises to pay to ____________ or bearer, _____________ Dollars lawful money of the United States, with interest thereon at the rate of ___ percent, per annum, payable annually, out of the fund established by Ordinance No. ____, of said City, and known as “Local Improvement Fund, District No. ____”, and not otherwise, except as provided by law, both principal and interest payable at the office of the Treasurer of said City.

A coupon is hereto attached for each installment of interest to accrue hereon and said interest shall be paid only on presentation and surrender of such coupons to the City Treasurer.

The City Commission of said City, as the agent of said Local Improvement District established by said Ordinance has caused this bond to be issued in the name of said City, as the bond of said Local Improvement District the bond or the proceeds thereof to be applied in part payment of so much of the cost and expense of the improvement of _________________ under said ordinance as is levied and assessed against the property included in said local improvement and benefited by said improvement and the said Local Improvement Fund has been established by ordinance for said purpose, and the holder or holders of this bond shall look only to said fund and the Local Improvement Guaranty Fund created by Chapter 209, Session Law, 1927, for the payment of either the principal or the interest of this bond.

This bond is one of a series of _______ bonds aggregating in all the principal sum of ________ Dollars, issued for said Local Improvement District, all of which bonds are subject to the same terms and conditions as herein expressed.

This bond is payable on or before the ____ Day of ___________ 19___, but is subject to call by the City Treasurer for prior redemption on any interest date, which call for payment shall be made by said Treasurer by publishing the same in the official newspaper of said City, and when such call is made, this bond will be paid on the day and the next interest coupon thereon shall become due after said call, and upon said day interest upon this bond shall cease, and each and every coupon representing interest not accrued upon said day shall be void.

IN WITNESS WHEREOF, the City of Wenatchee has caused these presents to be signed, attested and sealed with its corporate seal, as is required by law, this ___ day of _________ in the year of our Lord One Thousand Nine Hundred and _____.”

THE CITY OF WENATCHEE

By _____________________
Mayor

(SEAL)
ATTEST ____________ CITY CLERK

Coupons, Number and Form. There shall be attached to each bond such number of coupons as shall be required to represent the interest thereon, payable annually, for the term of said bonds, which coupons shall be in substantially the following form:

The City of Wenatchee Interest Coupon No. ______________. Interest $_______. On the ____ day of __________, 19____, the City of Wenatchee, Washington, promises to pay to the bearer, at the office of the City Treasurer $______ Dollars, being one year’s interest due that day on Bond No. ________, Provided, that this coupon is subject to all the terms and conditions contained in the bond to which it is annexed.

THE CITY OF WENATCHEE

By _____________________
Mayor

ATTEST ____________ CITY CLERK

(Ord. 830, 1929; Ord. 378 § 13, 1912)

1.16.140 Clerk’s duty to keep register.

The city clerk shall keep in his office a register of all such bonds issued. He shall enter therein the local improvement fund district number for which the same are issued and the date, amount and number of each bond and the terms of payment. (Ord. 378 § 14, 1912)

1.16.150 Delinquent assessments – How collected.

All assessments or installments thereof which become delinquent prior to January 1, 1910, shall be entered on the annual tax roll of the county in the manner required by law for the current year against each lot or parcel so delinquent and with the interest and penalty be collected as other taxes, a separate account being kept thereof, and if not paid within the time fixed for the payment of said taxes, shall be collected as such taxes are collected, together with such additional charges or penalties as are authorized to be charged and collected on other delinquent charges or penalties as are authorized to be charged and collected on other delinquent taxes and each lot or parcel so delinquent shall be sold for the amount of such assessment with interest, penalty and costs at the time when and by the same authority as lots and lands are sold for such taxes. Certificate of delinquency may be issued for any and all delinquent assessments, or installments thereof, heretofore or hereafter levied, and any penalty and interest thereon to date of issuance. Such certificates of delinquency shall constitute a lien against the property upon which such assessments were levied and shall bear interest from date of issuance thereof at the rate of 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. (Ord. 491, 1919; Ord. 378 § 15, 1912)

1.16.160 Certificates of sale.

Two years after the date of delinquency of an assessment payable by the mode of “immediate payment”, or of an installment of an assessment payable by the mode “payment by bonds”, or in case of all assessments or installments becoming delinquent after December 31, 1911, it shall be the duty of the city treasurer to proceed to sell the property described in such local assessment roll for the amount of such delinquent assessment, or installment, together with the penalty and interest accruing to date of sale, and for the costs of such sale. Certificates of sale shall be executed and delivered by the treasurer to the purchasers at such sale, and assessment deeds shall be executed and delivered by him to the persons thereunto entitled. All steps and proceedings required to be done in connection with such sale, certificates of sale, and assessment deeds shall be had and conducted according to law. (Ord. 378 § 16, 1912)

1.16.170 Foreclosure.

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; provided, however that payment of such delinquent installment or installments due, together with interest, penalty and costs at any time before entry of judgment in foreclosure, as by law provided shall extend the time of payment on the remainder of the assessments, the same as if there had been no delinquency or foreclosure. Whenever the condition of any local improvement district shall be such that the city commission shall deem it necessary and expedient to provide for the foreclosure of any or all property appearing therein for unpaid and delinquent installments thereof, the city commission may pass an ordinance therefor, authorizing the city attorney to institute proceedings in foreclosure against all property described in said roll, upon which assessments or installments thereof, are levied and are delinquent and unpaid. Thereafter all further proceedings shall be had and conducted in the manner provided by law. (Ord. 491, 1919; Ord. 378 § 17, 1912)

1.16.180 Call and payment of warrants.

It shall be the duty of the city treasurer to call and pay in numerical order such outstanding warrants against any particular improvement fund as he may be able to pay with the money on hand to the credit of such fund, but not sufficient to pay the whole of the next succeeding outstanding warrant, he may call in and pay such portion thereof as shall exhaust the amount of such fund.

Whenever the city treasurer shall pay a portion of any warrant as above provided, he shall endorse upon such warrant the date and amount of such payment and take a receipt from the holder thereof, showing the number and description of such warrant, and the date and amount so paid, which receipt the said treasurer shall return with his report to the city clerk as a voucher for the money so paid. (Ord. 378 § 18, 1912)

1.16.190 Record of petition for local improvements.

Whenever the city commission shall pass ordinance ordering any improvement, and such improvement is to be paid for in whole or in part by special assessment upon the property specially befitted, the city clerk shall forthwith record in a book to be kept for that purpose, the petition presented by the property owners, to the city commission together with all endorsements and other entries contained thereon and the names in full, of all the petitioners; said book shall be endorsed “Record of Petition for Local Improvements”, and shall be properly indexed so as to indicate the pages on which the petition for each improvement can be found and shall remain in the office of the city clerk.

If any such petition for any improvement be lost, destroyed, concealed, mislaid, or for any reason be not in the proper place in the city clerk’s offices the record of such petition in the book herein designated, or a copy thereof certified by the clerk shall be received and treated for all purposes as of equal force and effect as the original petition. (Ord. 378 § 19, 1912)

1.16.200 Local improvement contracts.

In letting all contracts or public improvements the city commission shall provide therein at least 10 percent of the amount due the contractor on estimate shall be retained to secure the payment of laborers who have performed work thereon, and material men who have furnished materials thereon, and such laborers and material men shall, for 30 days after their work has been completed, have a lien on such 10 percent so reserved for labor done and material furnished, which lien shall be senior to all other liens, whether by judgment, attachment or contract, and no improvement shall be deemed completed until the city engineer shall have filed with the city clerk a statement signed by him declaring the same to have been completed. (The city commission shall by ordinance prescribe suitable means and remedies for the preservation and enforcement of the liens provided for in this section.)

During the time allowed in the contract the city engineer shall on the last day of each month issue an estimate of the amount of work completed during the month by the contractor, when the work is completed the city engineer shall issue a complete estimate, but the final estimate shall not be issued until after a period of 30 days from said complete estimate. Said final estimate issued by the city engineer shall include, in the addition to a statement of the amount due the contractor, a statement of the amount of money expended for abstracts, advertising and engineering prior to the date set for the completion of the contract. All engineering expenses incurred after the time fixed in the contract for its completion shall be borne by the contractor as a penalty for failure to complete the work within the specified time.

The city clerk shall on or about the tenth day of the month following the issuance of the estimate by the city engineer deliver to the contractor money or warrants in an amount equal to 90 percent of such estimate. In case warrants are issued, they shall be drawn against the local improvement district fund under which the work is being done in any sum which is a multiple of $100.00, not to exceed $400.00 and shall bear interest at the rate of not to exceed eight percent per annum from date to a date 60 days after the time fixed in the proposal and the contract for the completion of the contract beyond which time such warrants shall not draw interest.

The 10 percent required to be held as a reserve to protect laborers and material men for a period of 30 days after completion of the improvement, shall, at the expiration of such period be paid to the contractor in warrants so far as the same shall be free from liens, which warrants shall bear interest from the date of final acceptance of such work by the city engineer, and the city commission to a date 90 days after the time fixed in the proposal and contract for completion of the contract, if any such time there be.

After the final estimate for any local improvement has been prepared by the city engineer he shall file with the city clerk a certificate setting forth the total amount of said estimate, together with any accrued interest on warrants issued or to be issued to the contractor, said amount or accrued interest on warrants issued or to be issued to the contractor, said amount of accrued interest to be furnished by the city clerk with his certificate attached to the same.

All warrants issued in payment of estimate provided in this section shall be drawn against the local improvement district fund under which the work is being done and shall bear interest at the rate not to exceed eight percent per annum from date of issuance to a date not to exceed 90 days after the time fixed in the proposal and contract for the completion of the contract, beyond which time said warrants shall not bear interest. Each such warrant shall have plainly indicated upon its face the date upon which interest ceases. Said warrants shall be redeemed in cash in order of priority so far as payment made into the local improvement district fund shall permit. If the mode of payment be “payment by bonds” the principal amount of warrants not redeemed in cash shall be redeemed in order of their priority in local improvement district bonds issued in accordance with the provisions of the ordinances and the charter of the city of Wenatchee and laws of the state of Washington, and the unpaid interest, if any, on such warrants shall be redeemed by the issuance of non-interest-bearing warrant payable from the first moneys in such fund. If the mode of payment be “immediate payment” any warrants not redeemed in cash within 90 days after the completion of the contract shall be redeemed by the issuance of a warrant for the principal amount drawn on the local improvement district fund bearing interest at the rate of not to exceed eight percent per annum from date of issuance until redeemed and the unpaid interest, if any, in such warrant shall be redeemed by the issuance of a non-interest-bearing warrant payable from the first money in such fund. All such warrants sold by the city or issued to any contractor and by him sold or hypothecated for a valuable consideration, shall be claims and liens against the improvement fund against which they are drawn, prior and superior to any right, lien or claim of any surety upon any bond or bonds given to such city by or for the contractor to secure the performance of his contract or to secure or get the payment of persons who have performed work thereon, furnished materials therefor or provisions and supplies for the carrying on of the work. (Ord. 491, 1919; Ord. 378 § 20, 1912)

1.16.210 Contracts to lowest bidders – Notice – Check with bid.

The city commission may provide that all work to be done in any local improvement district shall be let in one contract, or at its option, it may provide that the work in any local improvement district be subdivided, separated and distinct contracts be let for each subdivision thereof. All public improvements to be made by contract shall be let to the lowest responsible bidder therefor. Before awarding any such contract or contracts, the city commission shall cause to be published in the official newspaper of the city a notice, for at least 20 days before the letting of such contracts inviting sealed proposals for such work. The plans and specifications thereof must, at the time of the publication of such notice be on file in the office of the city engineer subject to public inspection. Such notice shall state generally the work to be done and shall call for proposals for doing the same to be sealed and filed with the city clerk on or before the day and hour named therein. All bids shall be accompanied by a certified check drawn on some bank in the city of Wenatchee, payable to the order of the city treasurer, of the city of Wenatchee for a sum not less than five percent of the amount of the bid, and no bid shall be considered unless accompanied by such check. If in the judgment of the city commission the work should be done by the city by day work, and under the supervision of the city engineer it is hereby empowered to proceed with the work irrespective of all such bids, and in such case all bids shall be rejected. (Ord. 378 § 21, 1912)

1.16.220 Opening bids – Acceptance and rejection – Letting contract – Return of checks.

At the time and place named such bids shall be publicly opened and read, no bid shall be rejected for informality but shall be received if it can be understood what is meant thereby. The city commission shall proceed to determine the lowest responsible bidder and may let such contract to such bidder or if in its opinion all bids are too high, it may reject all of them and re-advertise, or may proceed to do the work by “day work” under the supervision of the city engineer, and in such case all checks shall be returned to the bidders by the city clerk, but if the contract be let then and in such case all checks shall be returned to the bidders except that of the successful bidder which shall be retained until the contract be entered into for making such improvement between the bidder and the city in accordance with such bid, and the duly approved and accepted bond therefor be filed in the office of the city clerk. If the said bidder fails to enter into such contract in accordance with his bid within 10 days from the date of which he is notified that he is the successful bidder, the city clerk shall stamp across the face of the certified check “Forfeited to the City of Wenatchee, City Clerk,” and shall deliver said check to the city treasurer, who shall deposit the same in the city treasury to the credit of the “local improvement fund” and the city commission shall re-advertise for proposals for such work. A forfeiture made hereunder shall not be remitted except by the unanimous vote of all members of the commission by “aye” and “nay” vote. (Ord. 378 § 22, 1912)

1.16.230 Subdistricts authorized.

Whenever the city commission shall provide for the construction of any trunk sewer or trunk water main, it may divide the territory to be served thereby into subdistricts; the construction of such improvements may be made under separate contracts for such subdistricts thereof and the city commission may levy assessments in each subdistrict and issue bond to be paid by the collection of assessments against property in each subdistrict independent of any other subdistrict provided, however, that such subdistrict shall be set forth in said ordinance providing for such improvements and when it is proposed to pay any portion of the cost of such improvement from the general fund, such ordinance shall specify approximately the amount to be apportioned to each subdistrict. (Ord. 378 § 23, 1912)

1.16.240 Unit water main defined.

Whenever the construction of a water main, except a trunk water main, is ordered by the city commission such portion of the cost of such improvement as is equal to the cost of a unit water main, as herein defined, shall be assessed against the property benefited in the manner provided by law. The cost of a unit water main for any given street or streets is hereby defined to be the cost of a water main along such street or streets, together with all necessary gates, tees, crosses, fire hydrants and appurtenances which would be necessary for the reasonable water service and fire protection of such street or streets, including therewith the items of cost on account of such improvement incurred by the city and chargeable to the property within the improvement district, and the remaining portion of the cost and expense of such water main shall be paid from the water fund. (Ord. 378 § 24, 1912)

1.16.250 City’s contribution to be specified in ordinance.

Every ordinance ordering any improvement herein provided for, shall declare what, if any, portion or proportionate amount of such cost and expense shall be borne by the city of Wenatchee out of any of its general funds and shall direct that the remainder of such cost and expense be assessed against the property within said district in the manner provided by law. (Ord. 378 § 25, 1912)

1.16.260 Items of costs.

In making estimate of the cost and expense of any improvements as provided in this chapter the city engineer shall include therein the estimated cost and expense of the engineering and surveying necessary for said improvement to be done and under the direction of the city engineer, and also the cost of ascertaining the ownership of the lots and parcels of land included in the assessment district and the cost of advertising and publishing all notices required to be published and also shall add as a charge against each description of property appearing upon any assessment roll the following sum:

In case of “immediate payment” assessment, the sum of $0.40 per description; in case of assessment payable in five annual installments the sum of $1.00 per description; in case of assessment payable in 10 annual installments the sum of $1.75 per description, which sum in a particular case will be charged for the cost of the accounting, clerical labor, books and blanks incurred by the city clerk and city treasurer in connection with such assessment. (Ord. 378 § 26, 1912)

For “local improvement guaranty fund” – See Chapter 1.20 WCC.