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HomeMy WebLinkAboutResolution 03-047-CCGRANT COUNTY BOARD OF COMMISSIONERS Grant County, Washington ORDINANCE NO appy -CC RESOLUTION NO .2006-0 7 -CC AN ORDINANCE: CONFIRMING THE FINAL ASSESSMENT ROLL FOR GRANT COUNTY ROAD IMPROVEMENT DISTRICT NO. 2001-02; CERTIFYING SAID ASSESSMENT ROLL TO THE COUNTY TREASURER FOR COLLECTION; SETTING FORTH PROCEDURES RELATING TO EXEMPTIONS, CONSTRUCTIVE NOTICE OF POTENTIAL LIABILITY AND, WITHDRAWAL FROM CLASSIFICATION OR CHANGE IN USE; DIRECTING THE COUNTY TREASURER TO PROVIDE NOTICE THAT THE ASSESSMENT ROLL IS IN HIS HANDS FOR COLLECTION; PROVIDING FOR THE TIME IN WHICH ASSESSMENTS AND INSTALLMENTS THEREOF ARE TO BE PAID; PROVIDING FOR THE PENALTY PAYABLE ON DELINQUENT ASSESSMENTS AND INSTALLMENTS THEREOF; AND, OTHER MATTERS PROPERLY RELATING THERETO. RECITALS: WHEREAS, Grant County, Washington (the "County"), is a third-class county duly organized and existing under the Constitution and laws of the State of Washington; and WHEREAS, the Board of County Commissioners (the "BOCC") is authorized to create road improvement districts and levy special assessments therein pursuant to chapter 36.88 RCW; and WHEREAS, the BOCC, by Grant County Resolution No. 01 -209 -CC, adopted on December 18, 2001, duly created Grant County Road improvement District No. 2001-2 ("CRID No. 2001-2"); and WHEREAS, the improvements ordered by Grant County Resolution No. 01 -209 -CC have been completed and the BOCC now desires to confirm the final assessment roll in regard thereto; and N:\Forms\CIVIL8\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role.doc Page 1 WHEREAS, the final assessment roll for CRID No. 2001-2 has been prepared and filed with the Clerk of the Board; and WHEREAS, the BOCC has found and determined that the boundaries of CRH) No. 2001-2 embrace as near as practicable all the property specially benefited by the improvements ordered therein and that the method of assessment specified in such resolution is the most practical and equitable method of assessment under the conditions prevailing among the parcels within CRID No. 2001-2; and WHEREAS, notice of the hearing on the final assessment roll of CRID No. 2001-2 was given by publication and mailing, in accordance with law; and WHEREAS, the BOCC conducted a public hearing on January 14, 2003, at which the BOCC convened as a board of equalization for the purpose of considering the assessment roll for CRID No. 2001-2 and all written objections to such assessment roll that were filed with the Clerk of the Board on or prior to January 14, 2003; and WHEREAS, no owners or reputed owners of property within CRID No. 2001-2 filed protests in objection to the special assessments proposed to be levied upon their property; and WHEREAS, Parcel No. 15-1883-000, which was included in CRID No. 2001-2, was designated as open space farm and agricultural land as contemplated by chapter 84.34 RCW, within the time frame set forth in RCW 84,34.320; and, WHEREAS, the Grant County Assessor's Office sent lawful notice of the creation of CRID No. 2001-2 to the owner(s) of Parcel No. 15-1883-000 listed on the tax rolls of the Grant County Treasurer's Office, including the statutory requisites of RCW 84.34.320 notice; and WHEREAS, the owner(s) of record of Parcel No. 15-1883-000 did not timely file a notarized document waving the RCW 84.34.320 exemption, implementing the concomitant removal from the final special benefit assessment roll by Grant County; and WHEREAS, the BOCC has determined that Parcel No. 15-1883-000 is exempt from the final special benefit assessment pursuant to CRID No. 2001-2 as long as that land remains in such classification or there is not a change in use, except as otherwise provided in RCW 84.34.360, as a matter of law; and WHEREAS, the amount of the special benefit assessment which would have been due and owing by the owner(s) of Parcel No. 15-1883-000 if it had not been exempted is Two Thousand, Ninety -Nine and 64/100 Dollars ($2,099.64); and WHEREAS, the exemption created by RCW 84.34.320 is not permanent; and WHEREAS, the BOCC has elected to have Parcel No. 15-1883-000 remain on the final assessment roll, with no amount to be due and owing by the owner(s) of said parcel. Said parcel will become liable for the full amount the County would have levied had said parcel not been H:\Fo=s\CIVIL8\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role.doc Page 2 exempted, including without limitation, interest and, penalties if appropriate, as calculated by chapter 84.34 RCW, if said parcel is withdrawn from the subject classification or there is a change in use under chapter 84.34 RCW; and WHEREAS, the BOCC finds it necessary to note on the assessment roll for CRID No. 2001-2 the exemption of Parcel No. 15-1883-000 under RCW 84.34.320; and WHEREAS, the BOCC desires to confirm the final assessment roll for CRID No. 2001- 2 and provide for the collection of assessments in order to mitigate the interest expense chargeable to short-term construction financing for CRID No. 2001-2; and WHEREAS, the BOCC intends to issue bonds, an interfand loan, or utilize other funding source, payable from that portion of assessments confirmed on such assessment roll that are not paid within the thirty (30) day period for payment provided for by RCW 36.88.270. BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF GRANT COUNTY, WASHINGTON, as follows: ORDER CONFIRMING FINAL ASSESSMENT ROLL FOR CRID NO. 2001-2 Section 1: The BOCC hereby confirms the assessments on the assessment roll for CRID No. 2001-2 (the "Assessment Roll"), which is attached hereto as Exhibit "A" and is incorporated by reference as if fully set forth herein. The Assessment Roll is in all respects confirmed and approved in the total amount of Thirteen Thousand, Nine Hundred, Fifty -Four and 25/100 Dollars ($13,954.25), and duly noted to reflect the exemption of Parcel No. 15-1883-000 under RCW 84.34.320. The BOCC finds and determines that no assessment listed on the Assessment Roll is greater than the special benefit derived by the property so assessed for the improvements ordered in CRID No. 2001-2. Section 2: The BOCC hereby finds and determines that Parcel No. 15-1883-000 is exempt from the final special benefit assessment pursuant to CRID No. 2001-2 as long as that land remains in such classification or use of same is not changed, except as otherwise provided in RCW 84.34.360, as a matter of law. Parcel No. 15-1883-000 will remain on the final assessment roll as created and adopted herein, with no amount to be due and owing by the owner(s) so long as the parcel remains eligible for the exemption, pursuant to chapter 84.34 RCW. The "Final Amount Total' for Parcel No. 15-1883-000, as designated in column "I" on the Final Assessment Roll, shall contain the term "exempt' as contemplated by chapter 84.34 RCW. Said parcel will become liable for the full amount the County assessed had said parcel not been exempted, including without limitation, interest and, penalties if appropriate, as calculated by chapter 84.34 RCW, if said parcel is withdrawn from the subject classification or there is a change in use under chapter 84.34 RCW. Section 3: The exemption created by RCW 84.34.320 is not permanent. Parcel No. 15-1883-000 will be valued and, the CRID No. 2001-1 assessments on Parcel No. 15-1883-000 shall be calculated and recorded during the period of the exemption. H:\Forms\CIVIL8\Departments\Commissioners\CR1D No. 2001-2 Final Assessment Rolc.doc Page 3 Section 4: The amount of the special benefit assessment which would have been due and owing by the owner(s) of Parcel No. 15-1883-000 if it had not been exempted from a dollar figure on the Final Assessment Roll is Two Thousand, One Hundred and 24/100 Dollars ($2,100.24). Section 5: The BOCC hereby certifies the Assessment Roll to the Grant County Treasurer (the "Treasurer") for collection. The BOCC hereby authorizes and directs the Treasurer to proceed to collect the assessments shown on the Assessment Roll in accordance with law. Section 6: As soon as the Assessment Roll has been placed in the hands of the Treasurer for collection, the Treasurer shall publish a notice in two consecutive daily or weekly issues of the official newspaper of the County, stating that: (a) the Assessment Roll is in his hands for collection; and, (b) any assessment listed on the Assessment Roll (or any portion of such assessment) may be paid without penalty, interest or costs at any time within thirty (30) days from the date of the first publication of such notice. Such notice shall be substantially in the form attached hereto as Exhibit "B", which is incorporated by reference as if fully set forth herein. Proof of such publication shall be by affidavit of the publisher. Section 7: The Treasurer is hereby directed to cause notice to be sent by first-class mail, postage prepaid, to each owner or reputed owner of property whose name appears on the Assessment Roll within fifteen (15) days of the date notice is first published under Section 6 of this Resolution, stating that: (a) the Assessment Roll is in his hands for collection; and, (b) any assessment listed on the Assessment Roll (or any portion of such assessment) may be paid without penalty, interest or costs at any time within thirty (30) days from the date notice is first published under Section 6 of this Resolution. Such notice shall be mailed to the respective addresses shown on the tax rolls of the Treasurer for said owners or reputed owners of property listed on the Assessment Roll. Notwithstanding the foregoing, any such notice to be mailed to the State of Washington, or any county, school district or any municipal corporation shall be mailed in the manner required by RCW 36.88.360, RCW 79.44.040 and WAC 82-12-020. Such notice shall be substantially in the form attached hereto as Exhibit "C", which is incorporated by reference as if fully set forth herein. Proof of mailing shall be by affidavit of the mailer. Any inadvertent failure by the Treasurer to mail the notice required by this Section 7, or any delay in its delivery to property owners, shall not constitute a waiver of the requirement to pay assessments within the time and in the manner set forth in Section 8 of this Resolution or of the penalty and interest due on such assessments if not paid pursuant to Section 9 of this Resolution. Section 8: Each assessment confirmed by Section 1 of this Resolution may be paid (in whole or in part) without penalty, interest or cost, at any time during the thirty (30) day period commencing on the date notice is first published pursuant to Section 6 of this Resolution. The sum of each assessment remaining unpaid after such thirty (30) day period shall be payable in eight (8) equal annual installments, together with interest on the total outstanding sum of such assessment during the year preceding each installment payment date; PROVIDED: the owner of any property listed on the Assessment Roll may, at any time after the thirty (30) day payment period, pay the unpaid amount of the assessment against its property, together with all interest due thereon to the installment payment date next falling due. H \Forms\CIVIL8\Departments\Commissioners\CRID No 2001-2 Final Assessment Role doc Page 4 Section 9: The interest charged on each assessment (or portion thereof) remaining unpaid after the initial thirty (30) day payment period provided for by Section 8 of this Resolution, shall be fixed at the rate of interest the County Road Improvement Bond, an interfund loan, or other funding source shall bear. The bond, interfund loan, or other funding source interest rate shall be five and two tenths percent (5.20%). The Treasurer may charge and collect a fee for services not to exceed Four and No/100 Dollars ($4.00) per parcel for each year in which the funds are collected. Charges for services of administration shall be based upon costs incurred by the Treasurer in handling, collecting, disbursing, and accounting for the funds. Such fees shall be a charge against the district and shall be credited to the County current expense fund by the Treasurer. Annual interest on the unpaid assessments shall be calculated on the basis of a three hundred and sixty-five (365) day year. Section 10: The first installment of assessments on the Assessment Roll shall become due and payable on a date one (1) year after the date of first publication of Notice of Collection of Assessments (See Exhibit B). Subsequent installments shall become due annually thereafter and shall be payable in like manner. Any installment not paid on the due date thereof shall thereupon be delinquent and subject to a five percent (5%) penalty levied upon both principal of and interest due upon such installment. Any payment of annual installment or installments, interest and penalty, if any, shall be in the amount exactly equal to such installment or installments, interest and penalty, if any, and no partial payment of installment, interest and penalty shall be accepted by the Treasurer. Payment may be made to and accepted by the Treasurer at any time during the calendar year: PROVIDED:, however, that a full year's interest shall be deemed to have accrued for the scheduled year of collection unless such payment is made more than eleven (11) months in advance of the date such payment is first due and payable. An additional full year's interest shall be deemed to have accrued on the first day of delinquency. Section 11: County staff shall file RCW 84.34.320 notice of the County's decision to approve and confirm a special benefit assessment roll for CRID No. 2001-2, from which Parcel No. 15- 1883-000 has been exempted pursuant to chapter 84.34 RCW, with the Grant County Assessor (the "Assessor"), the Treasurer, the Grant County Auditor, and the BOCC. Such notice shall be substantially in the form attached hereto as Exhibit "D", which is incorporated by reference as if fully set forth herein. Proof of mailing may be by affidavit of the mailer. The filing of said notice shall constitute constructive notice to a purchaser and/or encumbrancer of the affected land, and every person whose conveyance or encumbrance is subsequently executed or subsequently recorded, that such land is subject to the charges provided in RCW 84.34.330 and 84.34.340, and as amended, if such land is withdrawn or removed from its current use classification as farm or agricultural land. Section 12: Any withdrawal from classification or change in use pertaining to Parcel No. 15- 1883-000, from farm and agricultural land under chapter 84.34 RCW, shall result in the withdrawal or removal from its current use classification as farm and agricultural land. The Assessor shall forthwith provide written notice of such withdrawal or removal to the BOCC. Upon receipt of said notice, the BOCC shall mail a written statement to the owner of the land for the amounts payable as provided by RCW 84.34.330. Proof of mailing may be by affidavit of the mailer, by registered mail or, by certified mail, return receipt requested. Such amounts due shall be delinquent if not paid within one hundred and eighty (180) days after the date of mailing of H:\Forms\CIVILS\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role.doc Page 5 the statement, and shall be subject to the same interest, penalties, lien priority, and enforcement procedures that are applicable to delinquent assessments on the assessment roll from which that land had been exempted, except that the rate of interest charged shall not exceed the rate provided in RCW 84.34.330. Section 13: All actions heretofore taken in connection with CRID No. 2001-2 by the BOCC and the County's officers, officials and/or employees that are not inconsistent with the provisions of this Resolution are hereby ratified, confirmed and approved. Section 14: All resolutions or parts thereof in conflict herewith are hereby repealed to the extent of said conflict. This Resolution shall be in effect from and after its date of adoption. PASSED AND ADOPTED by the Board of County Commissioners of Grant County, Washington, at a regular meeting thereof held on February 4, 2003. DATED this _Lql�L day of April, 2003. BOARD OF COUNTY COMMISSIONERS GRANT COUNTY, WASHINGTON Yea Nay Abstain 19/ E3 El Deborah Kay Moor , SAhair ❑ ❑ Le 1 iso , ember ❑ ❑ (/Vv Tim Snea Me ber ATTEST: aw,li�6 Clerk of the Board H:\Forms\CIVIL8\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role.doc Page 6 Exhibit A Assessment Roll H.\Forms\CIVIL8\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role doc Page 8 o � O N U N N N U N N N N N N U N U N U N N N D NZ W 0 W.M. H > W 0 0 0 0 0 m N N N tbT W T OI . 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(,J N N D a Ido � W W j Q) A QI OI W W W W W W A A O ➢ N W O d V O O O v Y J T b:r biDb o b m Io b iobcNoc o0 0 0 0 0000 m� 3 V m N N W V V V V V N A O Ip N O ➢ O N m O O O L m V m N m b b m V fp W W V A W m b O O O O T d � m b b m b ID IC m /O b ID b m b �D t° d m b b b b /O 10 LW ',b y1 H MFH M ➢ A W W W (y {A1 AM M N M (pq pN y M k� d J 2 m A m W m OI m m OI m A� Ol pW� O CO N b M AO AO � 3 p N 'N fJ fJ V Ja N W ip N IJ N N N N N N➢ T IJ J O O N q O W W U O O O N N m W O O O O O O m Q 0 fp OI ➢ b A U > O W W li D r b M M W OMi Am A➢ A L A A A m M A� A W « M L O A d C -� N IU N N S (Op (m0 (A N N N N ( N N N N J Ol N m N 41 O d IN N N L4P (A W Ip N N N IV N N N N A m IJ V O O m O W ti N O O O U N m W O O O O O O m OI m b m A Ip P � P O W z o f 3 0 N � T 7 O N Z a y - m A a X 0 2 z A Z W O O 0 M a"C)> A Z N v O O N Exhibit B NOTICE OF COLLECTION OF ASSESSMENTS COUNTY ROAD IMPROVEMENT DISTRICT NO. 2001-2 The Assessment Roll for Grant County Road Improvement District No. 2001-2 (CRID No. 2001-2) was confirmed by the Board of County Commissioners of Grant County, Washington, by Ordinance/Resolution No. o tlq). qCC, adopted on February 4, 2003, and dated April -Lq-, 2003. The Assessment Roll is in the hands of the Grant County Treasurer ("Treasurer") for collection. Any assessment listed on such assessment roll (or any portion of such assessment) may be paid without penalty, interest or costs at any time within thirty (30) days from the date of the first publication of this notice. Thereafter, the amount of any assessment remaining unpaid shall be payable in eight (8) equal annual installments, together with interest on the total outstanding sum of such assessment during the year preceding each installment payment date. The owner of any property listed on the assessment roll for CRID No. 2001-2 may, at any time after the thirty (30) day payment period, pay the unpaid amount of the assessment against its property, together with all interest due thereon to the installment payment date next falling due. The interest charged on each assessment (or portion thereof) remaining unpaid after the initial thirty (30) day payment period provided for by Section 5 of Grant County Ordinance/Resolution No. a00-0q?CC, shall be fixed at five and two tenths percent (5.20%). Annual interest on the unpaid assessments shall be calculated on the basis of a three hundred and sixty-five (365) day year. The Treasurer may charge and collect a fee for services not to exceed Four and No/100 Dollars ($4.00) per parcel for each year in which the funds are collected. Charges for services of administration shall be based upon costs incurred by the Treasurer in handling, collecting, disbursing, and accounting for the funds. Such fees shall be a charge against the district and shall be credited to the County current expense fund by the Treasurer. The first installment of assessments on the Assessment Roll for CRID No. 2001-2 shall become due and payable on a date one (1) year from the date of publication of this notice. Subsequent installments shall become due annually thereafter and shall be payable in like manner. Any installment not paid on the due date thereof shall thereupon be delinquent and subject to a five percent (5%) penalty levied upon both principal of and interest due upon such installment. Any payment of annual installment or installments, interest and penalty, if any, shall be in the amount exactly equal to such installment or installments, interest and penalty, if any, and no partial payment of installment, interest and penalty shall be accepted by the Treasurer. Payment may be made to and accepted by the Treasurer at any time during the calendar year provided, however, that a full year's interest shall be deemed to have accrued for the scheduled year of collection unless such payment is made more than eleven (11) months in advance of the date such payment is first due and payable. An additional full year's interest shall be deemed to have accrued on the first day of delinquency. The Assessment Roll for CRID No. 2001-2 constitutes a lien upon the property assessed thereunder. Such lien is paramount and superior to any other lien or encumbrance whatsoever, except a lien for general taxes. H:\Forms\CIVILS\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role.doc Page 9 All payments described hereunder must be directed to the Grant County Treasurer's Office, located at 35 C Street N.W., P.O. Box 37, Ephrata, Washington 98823-0037. Persons requiring further information regarding the matters described herein should contact the Grant County Treasurer at the address specified above or by dialing (509) 754-2011, ext. 353. DATED: April , 2003 GRANT COUNTY, WASHINGTON Darryl D. Pheasant, Treasurer IF \Forms\CIVIL8\Departments\Commissioners\CRID No 2001-2 Final Assessment Role.doe Page 10 Exhibit C NOTICE OF COLLECTION OF ASSESSMENTS COUNTY ROAD IMPROVEMENT DISTRICT NO. 2001-2 The Assessment Roll for Grant County Road Improvement District No. 2001-2 (CRID No. 2001-2) was confirmed by the Board of County Commissioners of Grant County, Washington, by Grant County Ordinance/Resolution No. doo)-O y7 -CC, adopted on February 4, 2003, and dated April 1, 2003. The Assessment Roll is in the hands of the Grant County Treasurer ("Treasurer") for collection. According to the Assessment Roll, you are the owner or reputed owner of a parcel of property within the boundaries of CRID No. 2001-2. The entire parcel is subject to the assessment. The total amount of the assessment due on such parcel is set forth below, which amount represents the special benefit to your property resulting from improvements to the roadways within CRID No. 2001-2, as more particularly described in Grant County Ordinance/Resolution No. 01 -209 - CC, adopted on December 18, 2001. The assessment against your property (or any portion of such assessment) may be paid without penalty, interest or costs at any time within thirty (30) days from April , 2003, the date of the first publication of the notice of collection. Thereafter, the amount of such assessment remaining unpaid shall be payable in eight (8) equal annual installments, together with interest on the total outstanding sum of such assessment during the year preceding each installment payment date. At any time after the thirty (30) day payment period, you may pay the unpaid amount of the assessment against your property, together with all interest due thereon to the installment payment date next falling due. The interest charged on each assessment (or portion thereof) remaining unpaid after the initial thirty (30) day payment period provided for by Section 8 of Grant County Ordinance/Resolution No.,2Qh3_:QD-CC, shall be fixed at five and two tenths percent (5.20%). Annual interest on the unpaid assessments shall be calculated on the basis of a three hundred and sixty-five (365) day year. The Treasurer may charge and collect a fee for services not to exceed Four and No/100 Dollars ($4.00) per parcel for each year in which the funds are collected. Charges for services of administration shall be based upon costs incurred by the Treasurer in handling, collecting, disbursing, and accounting for the funds Such fees shall be a charge against the district and shall be credited to the County current expense fund by the Treasurer. The first installment of assessments on the Assessment Roll for CRID No. 2001-2 shall become due and payable on a date one (1) year from the date of publication of this notice. Subsequent installments shall become due annually thereafter and shall be payable in like manner. Any installment not paid thirty (30) days after such due date shall thereupon be delinquent and subject to a five percent (5%) penalty levied upon both principal of and interest due upon such installment. Any payment of annual installment or installments, interest and penalty, if any, shall be in the amount exactly equal to such installment or installments, interest and penalty, if any, and no partial payment of installment, interest and penalty shall be accepted by the Treasurer. Payment may be made to and accepted by the Treasurer at any time during the calendar year H \Forms\CIVIL8\Dcpartments\Commissioners\CRID No 2001-2 Final Assessment Role doc Page I I provided, however, that a full year's interest shall be deemed to have accrued for the scheduled year of collection unless such payment is made more than eleven (11) months in advance of the date such payment is first due and payable. An additional full year's interest shall be deemed to have accrued on the first day of delinquency. The Assessment Roll for CRID No. 2001-2 constitutes a lien upon the property assessed thereunder. Such lien is paramount and superior to any other lien or encumbrance whatsoever, except a lien for general taxes. All payments described hereunder shall be directed to the Grant County Treasurer's Office, located at 35 C Street N.W., P.O. Box 37, Ephrata, Washington, 98823-0037. Persons requiring further information regarding the matters described herein should contact the Grant County Treasurer at the address specified above or by dialing (509) 754-2011, ext. 353. DATED: April , 2003 GRANT COUNTY, WASHINGTON Darryl D. Pheasant, Treasurer H:\Forms\CIVIL80epartments\Commissioners\CRID No 2001-2 Final Assessment Role doe Page 12 Exhibit D GRANT COUNTY BOARD OF COMMISSIONERS Grant County, Washington NOTICE OF ACTION (COUNTY ROAD IMPROVEMENT DISTRICT NO. 2001-2) On February 4, 2003, the Board of County Commissioners (`BOCC") took action to approve and confirm a special benefit assessment roll ("Assessment Roll") for Grant County Road Improvement District No. 2001-2 (CRID No. 2001-2), from which Parcel No. 15-1883-000 has been exempted, pursuant to chapter 84.34 RCW, by Grant County Ordinance/Resolution No. X005-Dq7-CC, adopted on February 4, 2003, and dated April JY , 2003. This "notice" has been filed with the Grant County Assessor's Office (the "Assessor"), the Grant County Treasurer's Office, the Grant County Auditor's Office and, the legislative authority of Grant County, the BOCC. The BOCC found and determined that Parcel No. 15-1883-000 is exempt from the final special benefit assessment pursuant to CRID No. 2001-2 as long as that land remains in such classification or use of same is not changed, except as otherwise provided in RCW 84.34.360. The exemption created by RCW 84.34.320 is not permanent. Parcel No. 15-1883-000 has been valued and, the CRID No. 2001-2 assessments on Parcel No. 15-1883-000 were calculated and recorded during the period of the exemption. The amount of the special benefit assessment which would have been due and owing by the owner(s) of Parcel No. 15-1883-000 if it had not been exempted is Two Thousand, One Hundred and 24/100 Dollars ($2,100.24). Parcel No. 15-1883-000 will remain on the final assessment roll as created and adopted by the BOCC, with no amount to be due and owing by the owner(s) so long as the parcel remains eligible for the exemption, pursuant to chapter 84.34 RCW. Said parcel will become liable for the full amount Grant County (the "County") assessed had said parcel not been exempted, including without limitation, interest and, penalties if appropriate, as calculated by chapter 84.34 RCW, if said parcel is withdrawn from the subject classification or there is a change in use under chapter 84.34 RCW. This notice shall constitute constructive notice to a purchaser and/or encumbrancer of the Parcel No. 15-1883-000, and every person whose conveyance or encumbrance is subsequently executed or subsequently recorded, that such land is subject to the charges provided in RCW 84.34.330 and 84.34.340, and as amended, until such land is withdrawn or removed from its current use classification as farm or agricultural land or use is changed. Any withdrawal from classification or change in use pertaining to Parcel No. 15-1883-000, from farm and agricultural land under chapter 84.34 RCW, shall result in the withdrawal or removal from its current use classification as farm and agricultural land. H:\Forms\CIVIL8\Dcpartments\Commissioners\CRID No 2001-2 Final Assessment Role.doc Page 13 The Assessor shall forthwith provide written notice of such withdrawal or removal to the BOCC. Upon receipt of said notice, such amounts due shall be delinquent if not paid within one hundred and eighty (180) days after the date of mailing of the statement, and shall be subject to the same interest, penalties, lien priority, and enforcement procedures that are applicable to delinquent assessments on the assessment roll from which that land had been exempted, except that the rate of interest charged shall not exceed the rate provided in RCW 84.34.330. Persons requiring further information regarding the matters described herein should contact the Board of County Commissioners Office, at 35 C Street N.W., P.O. Box 37, Ephrata, Washington, 98823-0037 or, by dialing (509) 754-2011, ext. 428. DATED: April I, 2003 BOARD OF COUNTY COMMISSIONERS GRANT COUNTY, WASHINGTON H-\Forms\CIVIL8\Departments\Commissioners\CRID No. 2001-2 Final Assessment Role doc Page 14