2.120.110 Delinquent assessments—Generally.
A. Whenever any local improvement assessment, as contemplated in this chapter, or any installment or interest on unpaid installments, if the said improvement is on the "bond installment plan," shall remain delinquent and unpaid for a period of sixty (60) days after the date of delinquency, the city treasurer shall certify and transmit to the county treasurer of Grays Harbor County, Washington, a list of all such delinquent local assessments, installments, interest and penalties with a description of the parcel or parcels of land to which the same are chargeable, and the amount of interest chargeable to each parcel, together with the number of the improvement district and such other information as may be directed by the city council by ordinance. Upon receiving such list, it shall be the duty of the county treasurer to enter said delinquent local assessments against the respective parcels of land upon the current tax rolls of the county for the general county and state taxes under a separate column on said rolls, to be provided and known as the "local improvement column." All such delinquent local assessments, including interest and penalty, shall bear interest from the time of filing such list with the county treasurer at the rate of fifteen (15) percent per annum until paid. All certificates of delinquency issued by the county treasurer shall constitute a lien against the property upon which such assessment, or assessments, were levied and shall bear interest at the rate of fifteen (15) per cent per annum. In case any certificate or delinquency is demanded and issued by such county treasurer for any general county or state taxes, there shall be included therein the local improvement assessment or installment so certified, and the county treasurer may likewise issue certificates of delinquency on said property for said local assessment or installment thereof whether or not there is any delinquent general county or state taxes upon said property and such certificate of delinquency shall be issued as nearly as practicable in the same manner and form as certificates of delinquency for general state and county taxes, and said certificates of delinquency may be foreclosed in the same manner that certificates of delinquency for state and county taxes are foreclosed, and the date when such certificate of delinquency shall be subject to foreclosure shall be specified therein, and all provisions of law relating to the issuance and foreclosure of certificates of delinquency for state and county taxes and the issuance of tax deeds thereon shall be applicable to the foreclosure of delinquent certificates containing such assessment or installment as the whole or part thereof.
B. In case no certificate of delinquency shall be demanded and issued against any property for any assessment or installment so certified to the county treasurer, all of such assessments then standing unpaid upon the rolls and the property upon which the same are levied, shall be included in the next suit brought by the county to foreclose outstanding taxes and assessments and such assessments shall be foreclosed and such property sold in the same proceedings and in the same manner that general taxes are foreclosed and such property sold and in case any property is sold to the county for any such assessment or installment or any part thereof, and a tax deed issued to the county, the county shall be deemed to hold the title thereof in trust for the county and for the city, and whenever such land shall be subsequently sold to the county, the county shall deduct from the proceeds of such sale, first, the full amount of the general tax charged against such property with the accumulated interest, and second, the balance of said sale price or so much thereof as may be necessary to pay the amount of such local assessment or assessments or installment and accumulated interest and penalty, shall be remitted by the county treasurer to the city treasurer of the city of Aberdeen, and the county shall retain the excess, if any there be.
C. There shall be no redemption from such sale after the issuance of the deed as in the case of general county and state taxes. In the event that two or more assessments or installments shall be certified on the same piece of property, the sale of said property on any one installment or assessment shall not discharge said property from the lien of any other assessment or installment, but title shall be taken subject to such assessments or installments remaining unpaid. Any certificate of delinquency issued by the county treasurer as herein directed, shall contain all assessments and all installments appearing upon the tax rolls against said property at the time of the issuance thereof.
D. All collections made by the county treasurer whether from the owner of the property or from purchasers of certificates of delinquency or from the sale of property deeded by the county through foreclosure proceedings, shall be remitted to the city treasurer on or prior to the tenth day of the month following such collection and shall be thereupon credited to such property by the city treasurer in all respects and in the same manner as nearly as practicable that said fund would have been credited and deposited if paid directly to the city treasurer by the owner of said property.