Revised Code of Washington

Wash. Rev. Code § 35.44.090 (2026)

Assessment roll—Notice—Mailing—Publication

✓ current as of May 2026

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At least fifteen days before the date fixed for hearing, notice thereof shall be mailed to the owner or reputed owner of the property whose name appears on the assessment roll, at the address shown on the tax rolls of the county treasurer for each item of property described on the list. In addition thereto the notice shall be published at least once a week for two consecutive weeks in the official newspaper of the city or town, the last publication to be at least fifteen days before the date fixed for hearing.

[ 1986 c 278 s 48; 1985 c 469 s 30; 1965 c 7 s 35.44.090. Prior: 1929 c 97 s 3, part; 1911 c 98 s 21, part; RRS s 9373, part.]

Notes:

Severability—1986 c 278: See note following RCW 36.01.010.

Notes of Decisions

Cited in 5 cases, 1961–2017 · leading case: Doolittle v. City of Everett, 786 P.2d 253 (Wash. 1990).

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Doolittle v. City of Everett, 786 P.2d 253 (Wash. 1990). “RCW 35.44.090 provides for notice of the hearing on the assessment roll to be sent to the owner "for each item of property described on the list.”

Hasit, LLC v. City of Edgewood, 320 P.3d 163 (Wash. Ct. App. 2014). “The hearings officer considers all objections and evidence and makes a recommendation to the city council. The council, serving as a board of equalization, may either adopt or reject the officer’s recommendations and may accept, revise, or reject the assessments in whole or in…”

In Re Local Improvement Districts Nos. 1-58, 358 P.2d 314 (Wash. 1961). · cites it 3× “RCW 35.44.090 requires that notice of the hearing upon the assessment roll (1) be mailed to the owner of the property whose name appears on the assessment roll, and (2) be published in a newspaper.”

First Fed. Sav. & Loan Ass'n v. City of West Richland, 39 Wash. App. 401 (Wash. Ct. App. 1985). “RCW 35.44.090. A hearing may be had before a city's legislative body, or that body may designate a committee or officer to conduct such hearings.”

Hamilton Corner I, Llc, Appellanbt V City Of Napavine (Wash. Ct. App. 2017). “RCW 35.44.090; there is no similar requirement for any associated appraisal reports.”

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