# RCW 58.28.090: RCW 58.28.090: Assessments

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S090

## Section

- **Citation:** RCW 58.28.090
- **Heading:** RCW 58.28.090: Assessments
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 58 / Chapter 28 / Section 090

## Text

Each lot or parcel of said lands having thereon valuable improvements or buildings ordinarily used as dwellings or for business purposes, not exceeding one-tenth of one acre in area, shall be rated and assessed by the said corporate authorities at the sum of one dollar; each lot or parcel of such lands exceeding one-tenth and not exceeding one-eighth of one acre in area, shall be rated and assessed at the sum of one dollar and fifty cents; each lot or parcel of such lands exceeding in area one-eighth of one acre and not exceeding one-quarter of an acre in area, shall be rated and assessed at the sum of two dollars; and each lot or parcel of such lands exceeding one-quarter of an acre and not exceeding one-half of one acre in area, shall be rated and assessed at the sum of two dollars and fifty cents; and each lot or parcel of land so improved exceeding one-half acre in area shall be assessed at the rate of two dollars and fifty cents for each half an acre or fractional part over half an acre; and every lot or parcel of land enclosed, which may not otherwise be improved, claimed by any person, corporation, or association, shall be rated and assessed at the rate of two dollars per acre or fractional part over an acre; and where upon one parcel of land there shall be two or more separate buildings occupied or used ordinarily as dwellings or for business purposes each such building, for the purposes of this section, shall be considered as standing on a separate lot of land; but the whole of such premises may be conveyed in one deed; which moneys so assessed must be received by the clerk and be paid by him or her into the city or town treasury.

## Nearby sections

- [RCW 58.28.010 RCW 58.28.010: Councils' duties when townsites on United States land.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S010.md)
- [RCW 58.28.020 RCW 58.28.020: Councils' duties when townsites on United States land—Survey and plat.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S020.md)
- [RCW 58.28.030 RCW 58.28.030: Councils' duties when townsites on United States land—Plats—Filing.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S030.md)
- [RCW 58.28.040 RCW 58.28.040: Councils' duties when townsites on United States land—Survey, notice of—Bids for—Franchises continued.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S040.md)
- [RCW 58.28.050 RCW 58.28.050: Contents of plat.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S050.md)
- [RCW 58.28.060 RCW 58.28.060: Monuments—Location, placement requisites.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S060.md)
- [RCW 58.28.070 RCW 58.28.070: Monuments—Markings—Surveyor's certificate on plat.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S070.md)
- [RCW 58.28.080 RCW 58.28.080: Plats filed—Auditor's fee.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S080.md)
- [RCW 58.28.090 RCW 58.28.090: Assessments.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S090.md)
- [RCW 58.28.100 RCW 58.28.100: Notice of possession filed—Assessment and fee—Certificate—Council record.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S100.md)
- [RCW 58.28.110 RCW 58.28.110: Deficiency assessment—When payable.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S110.md)
- [RCW 58.28.120 RCW 58.28.120: Deed to claimants—Actions contesting title, limitations on.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S120.md)
- [RCW 58.28.130 RCW 58.28.130: Entries on mineral lands—Rights of claimants.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S130.md)
- [RCW 58.28.140 RCW 58.28.140: Conflicting claims—Procedure.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S140.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T58_C28_S090. Check the current official text before relying on it. Not legal advice.