§ 20.04.290. Cancellation of assessment—Release of assessment lien.


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  • The Director of Finance and Administrative Services is authorized to cancel on the books and records of a local improvement district the assessment or an installment of an assessment, interest and penalties imposed by or for the district when:

    A.

    The amount due shown on the district's books and records has been found to be void by a final judgment of a court with jurisdiction over the local improvement district;

    B.

    RCW 35.50.050, which limits the time for commencing foreclosure proceedings, bars a foreclosure action to enforce the payment;

    C.

    King County has resold the property to pay property taxes, the resale is free and clear of the assessment lien, and pursuant to RCW 35.49.160, the City has received or will receive from the proceeds of the county sale such funds as are due to the district; or

    D.

    The City Attorney by written opinion advises the Director of Finance and Administrative Services that the assessment, interest or penalty to be cancelled is void or that the law otherwise prevents its collection.

    Upon cancellation of an assessment, interest or penalty, the Director of Finance and Administrative Services may release the assessment lien upon the property to secure the payment which was cancelled. A release affects only the payment(s) or liens named in the release document and does not release other payments or other liens upon the same property of other local improvement districts respectively.

(Ord. 123361, § 286, 2010; Ord. 120794 § 225, 2002: Ord. 116368 § 237, 1992: Ord. 113320 § 1, 1987.)