WAT § 35520.45

The secretary shall deliver certified copies of the resolution levying the assessment pursuant to Section 35520.44, one to the district assessor, one to the district tax collector, and one to the district treasurer.

The district assessor, upon receipt of a certified copy of the resolution, shall compute the amount to be collected from each parcel of land in separate ownership in the affected drainage service area and shall enter in a separate space in the district’s assessment book entitled “Drainage Service Area No. ____ Annual Assessment,” the sums, in dollars and cents, to be collected against the respective parcels of land.