Snohomish County Office of the Treasurer 2/12/2025

Category 2: Sensitive information Chapter 1.20.180 of the Everett Municipal Code ("EMC") authorizes the City to levy upon the property subject to enforcement action a Special Assessment for the expense of any abatement undertaken, or unpaid fines, penalties, and costs issued pursuant to chapter 1.20 EMC. Each calendar year during the Term of this Agreement, the City shall have the option to instruct the County to bill and collect Special Assessments as more fully described in this • Section 3. The City shall at all times remain responsible for establishing the amounts due under a Special Assessment. 3.2 County Responsibilities (i) The County will maintain customer information systems as necessary to provide for Special Assessment billing and collection. (ii) The County shall collect Special Assessments from real property owners within the incorporated limits of the City using a combined property tax statement in accordance with Special Assessment liens filed by the City, PROVIDED, HOWEVER, the City has appropriately filed and recorded the Special Assessment lien against the subject real property. The County shall not bill or collect Special Assessments for public rights -of -way, federal real property, and real property without a Snohomish County tax parcel number. Where general real property taxes are delinquent for more than three (3) years, the County will proceed with foreclosure pursuant to chapter 84.64 RCW, and such foreclosure action shall include collection of Special Assessments, which will be treated of equal rank with state, county, and municipal taxes up to two thousand dollars as provided in RCW 35.21.955. (iv) The County shall deposit the Special Assessments into a separate account and will disburse the Special Assessments to the City, less any accrued interest and the Service Fee described in Section 4 below, in accordance with Section 3.4 of this Agreement. (v) The County shall respond to taxpayer inquiries regarding processes within the County's control and refer to the City all other customer service inquiries related to billing and revenue collection for City property owners. (vi) The County may provide other incidental services that are reasonably related to the billing and collection of the Special Assessments as requested by the City and determined appropriate by the County. 3.3 City Responsibilities (i) For each calendar year during the Tenn of this Agreement, the City shall ensure it has provided legal authority for this Agreement by enacting legislation which: (a) Authorizes the County to collect Special Assessments from owners of real property located in the City; and INTERLOCAL AGREEMENT FOR CODE ENFORCEMENT SPECIAL ASSESSMENT COST BILLING AND COLLECTION SERVICES Category 2: For official use only / disclosure permissible by law.