Revised Code of Washington
Wash. Rev. Code § 35.44.190 (2026)
✓ current as of May 2026
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Whenever any assessment roll for local improvements has been confirmed by the council, the regularity, validity, and correctness of the proceedings relating to the improvement and to the assessment therefor, including the action of the council upon the assessment roll and the confirmation thereof shall be conclusive in all things upon all parties. They cannot in any manner be contested or questioned in any proceeding by any person unless he or she filed written objections to the assessment roll in the manner and within the time required by the provisions of this chapter and unless he or she prosecutes his or her appeal in the manner and within the time required by the provisions of this chapter.
No proceeding of any kind shall be commenced or prosecuted for the purpose of defeating or contesting any assessment or the sale of any property to pay an assessment or any certificate of delinquency issued therefor, or the foreclosure of any lien therefor, except that injunction proceedings may be brought to prevent the sale of any real estate upon the ground (1) that the property about to be sold does not appear upon the assessment roll or, (2) that the assessment has been paid.
If federal, local, or state funds become available for a local improvement after the assessment roll has been confirmed by the city legislative authority, the funds may be used to lower the assessments on a uniform basis. Any adjustments to the assessments because of the availability of federal or state funds may be made on the next annual payment.
Notes of Decisions
Cited in 8
cases, 1966–2005 · leading case: Tiffany Fam. Trust Corp. v. City of Kent, 119 P.3d 325 (Wash. 2005).
Tiffany Fam. Trust Corp. v. City of Kent, 119 P.3d 325 (Wash. 2005). “Further, property owners who file timely objections are entitled to appeal the decisions of legislative authorities. Id. The notice of appeal must be filed within 10 days of the assessment roll’s final confirmation.”
City of Ferndale v. Friberg, 732 P.2d 143 (Wash. 1987). “RCW 35.44.190. We do not find respondents' failure to object to or appeal from the assessment roll constitute unequivocal acts or conduct evincing an intent to waive their challenge.”
Patchell v. City of Puyallup, 682 P.2d 913 (Wash. Ct. App. 1984). “150 and *443 RCW 35.50.005 may have deprived the Patchells of notice of the pending assessment prior to purchasing the property, Patchells received notice of and made objections at a hearing prior to final confirmation of the assessment.”
Tiffany Fam. Trust Corp. v. City of Kent, 119 P.3d 325 (Wash. 2005). “Further, property owners who file timely objections are entitled to appeal the decisions of legislative authorities.”
Tiffany Fam. Trust Corp. v. City of Kent, 77 P.3d 354 (Wash. Ct. App. 2003). “They cannot in any manner be contested or questioned in any proceeding by any person unless he filed written objections to the assessment roll in the manner and within the time required by the provisions of this chapter and unless he prosecutes his appeal in the manner and…”
Tiffany Fam. Trust Corp. v. City of Kent, 77 P.3d 354 (Wash. Ct. App. 2003). “They cannot in any manner be contested or questioned in any proceeding by any person unless he filed written objections to the assessment roll in the manner and within the time required by the provisions of this chapter and unless he prosecutes his appeal in the manner and…”
Corp. of the Catholic Archbishop of Seattle v. City of Seattle, 418 P.2d 1008 (Wash. 1966). “RCW 35.44.190 states: *573 Whenever any assessment roll for local improvements has been confirmed by the council, the regularity, validity, and correctness of the proceedings relating to the improvement and to the assessment therefor, including the action of the council upon the…”
Knott v. City of Spokane, 666 P.2d 378 (Wash. Ct. App. 1983). “RCW 35.44.190 provides: Whenever any assessment roll for local improvements has been confirmed by the council, the regularity, validity, and correctness of the proceedings relating to the improvement and to the assessment therefor, including the action of the council upon the…”
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