Washington Revised Code Title 89. Reclamation, Soil Conservation, and Land Settlement § 89.30.589. Assessments in general improvement or divisional district--Assessments for prior years--Expense for delinquencies

Any property which may have escaped assessment for any year or years shall in addition to the assessment for the then current year be assessed for such year or years with the same effect and with the same penalties as are provided for such current year, and any property delinquent in any year may be directly assessed during the current year for any expense caused the district on account of such delinquency.