4.3.4.2.1

Determination of Benefit and Validity

Effective Date:

June 30, 1985

The agency head or authorized designee, having jurisdiction over lands to be assessed is to appear for the state of Washington in all assessment district hearings or otherwise ensure that proposed improvements will specially benefit state-owned lands, that the proposed costs are just and equitable, and that the improvement is within the intent of the statutes governing that land.

4.3.4.2.2

Exceptions and Action Based Thereon

Effective Date:

June 30, 1985

If the agency head determines that the proposed improvements are not specially beneficial to state-owned lands, or are not authorized by law, or that the amount assessed against the state-owned lands is not the just and equitable portion of the cost of the improvements which the state should pay as specified in WAC 82-12-030 and RCW 79.44.020, the agency head is to initiate formal action commensurate with the exceptions to said improvements. The agency head is to immediately notify the assessing district and the Director of the Office of Financial Management by registered or certified mail of such exceptions. When necessary, the agency head is to utilize all legal remedies available to property owners to challenge the amount or validity of any assessment.

4.3.4.2.3

Statement of Assessment -- Delivery -- Certification

Effective Date:

June 30, 1985

	When an assessment roll has been approved and confirmed, the assessing district, or in the case of an irrigation district the County Treasurer, will forward the statement of assessment to the Director of the Office of Financial Management and to the agency head affected. The agency head or authorized designee is to investigate the assessment and submit a certification to the Director of the Office of Financial Management that:
4.3.4.2.3.a	The assessment claim is correct and properly chargeable to the state.
4.3.4.2.3.b	No funds were specifically appropriated to the agency or budgeted from local fund sources for payment of assessment claims, or that such funds have been expended.
4.3.4.2.3.c	If interest is to be charged, that it is the same rate as for other property situated in the same assessment district.
	Statutory authority governing the interest rate charged will be referenced
	Agency heads may request that such information be provided by the County Treasurer submitting the assessment claim.
4.3.4.2.3.d	It is a proper charge to the program(s) and account(s) named, and the reason therefore.
4.3.4.2.3.e	The certification statement is to identify the payee and the amount due.

4.3.4.2.4

Inclusion of Proposed Assessment in Capital Budget

Effective Date:

June 30, 1985

When the state agency is the sole or principal beneficiary of a local improvement district assessment, and has some voice in determining the timing of the project, the agency is to include the proposed assessments in its regular capital budget.

4.3.4.2.5

Payment From Appropriated Local Funds

Effective Date:

June 30, 1985

When the agency has available appropriated or local fund sources for the payment of assessment claims, the agency is to make such payments in accordance with the provisions of these regulations and state budget and accounting procedures. The agency is to maintain the records necessary to provide certification to fulfill the requirements of Chapter 79.44 RCW and these regulations.