The respective installments of
assessments for construction or maintenance of improvements made
under the provisions of this chapter, shall be collected in the
same manner and shall become delinquent at the same time as
general taxes, certificates of delinquency shall be issued, and
the lien of the assessment shall be enforced by foreclosure and
sale of the property assessed, as in the case of general taxes,
all according to the laws in force on January 1, 1923, except as
hereinafter specifically provided.
The annual assessments or installments of assessments, both
for construction and for maintenance and repairs of the diking
and/or drainage system shall become due in two equal
installments, one-half being payable on or before May 30th, and
the other half on or before November 30th; and delinquency
interest thereon shall run from said dates on said respective
halves of said assessments.
The rate of interest thereon after delinquency, also the
rate of interest borne by certificates of delinquency, shall be
ten percent per annum. Certificates of delinquency for any
assessment or installment thereof shall be issued upon demand and
payment of such delinquent assessment and the fee for the same at
any time after the expiration of twelve months after the date of
delinquency thereof. In case no certificate of delinquency be
issued after the expiration of four years from date of
delinquency of assessments for construction costs, or after the
expiration of two years from date of delinquency of assessments
for maintenance or repairs, certificates of delinquency shall be
issued to the county, and foreclosure thereof shall forthwith be
effected in the manner provided in *sections 11292 to 11317
inclusive.
The holder of a certificate of delinquency for any drainage,
diking or sewerage improvement district or consolidated district
assessment or installment thereof may pay any delinquent general
taxes upon the property described therein, and may redeem any
certificate of delinquency for general taxes against said
property and the amount so paid together with interest thereon at
the rate provided by law shall be included in the lien of said
certificate of delinquency.
The expense of foreclosure proceedings by the county shall
be paid by the districts whose liens are foreclosed: Costs of
foreclosure by the county or private persons as provided by law,
shall be included in the judgment of foreclosure.
[1933 c 125 § 2; 1923 c 46 § 11, part; 1917 c 130 § 33; 1913 c 176 § 31; RRS § 4439-2.]
NOTES:
*Reviser's note: "sections 11292 to 11317 inclusive" refer to RRS 11292 through 11317 which sections were repealed by 1925 ex.s. c 130 § 138, with the exception of 11312, 11313, and 11314 now in RCW 78.16.010, 78.16.020, and 78.16.030 and which are not in point for purposes of this internal reference. Existing provisions generally as to certificates of delinquency and foreclosure, see chapter 84.64 RCW.