Whenever the cost and expense of any improvement shall be payable by the mode of "immediate
payment," the Director of Finance and Administrative Services, upon receipt of the
assessment roll as confirmed by ordinance, shall publish a notice in the official
newspaper of the City once a week for two consecutive weeks that the roll is in his
or her hands for collection, and that all or any portion of the assessment may be
paid within 30 days from the date of the first publication of the notice without penalty,
interest or cost, and that unless payment be made within such time, the assessment
or unpaid portion thereof will become delinquent. Within 15 days of the first newspaper
publication, the Director of Finance and Administrative Services shall notify each
owner or reputed owner whose name appears on the assessment roll, at the address shown
on the King County tax rolls for each item of property described on the assessment
roll, of the nature of the assessment, of the amount of his or her property subject
to such assessment, of the total amount of the assessment due, and of the time during
which such assessment may be paid without penalty, interest or costs. In the case
of assessments the collection of which has been deferred pursuant to RCW 35.43.250
and RCW 35.54.100, as now existing or hereafter amended, the notice shall also state
that the assessment shall be paid within the period of deferral and that unless the
assessment the collection of which has been deferred is paid within such period of
deferral, the assessment or any unpaid portion thereof will become delinquent. Reference
to deferred collection assessments may be omitted from the notice when there is no
provision for deferred collection in the ordinance creating the district.
B.
Upon delinquency a penalty of 20-percent of the assessment shall attach to, and become
part of all assessments. Delinquent assessments shall bear interest until paid at
a percentage rate to be fixed by the ordinance confirming the assessment roll. Delinquent
assessments, penalties and interest shall forthwith be collected and the lien thereof
enforced in the manner provided by statute, the City Charter
and ordinances of the City.
