(1) All real property subject to service charges under this chapter shall be assessed annually on January 1st based upon the rate categories and property characteristics then applicable to the real property and at the rates set forth herein.

(2) To minimize administrative costs, where feasible, the billing statement for service charges imposed under this title shall be included on the annual property tax statement for the real property at issue. To further reduce administrative costs, the director may use alternative billing systems for the purposes of billing local, state and federal government agencies. The director may elect to use alternative billing methods for the purpose of billing other property owners with real property in the surface water management utility district or areas annexed by cities and towns where alternative methods provide for greater administrative convenience.

(3) All service charges billed on the annual property tax statement shall be due and payable, in accordance with RCW 84.56.020 as currently adopted or hereinafter amended. Service charges billed under alternative methods shall be due within the calendar year in which they are billed on such date as set by the director.

(4) If a payment is received in conjunction with a combined property tax and service charge, and the payment is less than the sum of the total property tax plus the total service charge, or less than the sum of one-half of the property tax plus one-half of the service charge, and unless otherwise specified by the owner of the real property at issue, the payment shall be applied first to the annual property tax due for the real property, pursuant to the provisions of chapter 84.56 RCW, and any remaining amount to the service charge due for the real property. (Added by Amended Ord. 15-069, Nov. 16, 2015, Eff date Jan. 1, 2016; Amended by Ord. 17-008, Mar. 29, 2017, Eff date Apr. 10, 2017; Amended by Amended Ord. 17-020, July 5, 2017, Eff date July 21, 2017; Amended by Amended Ord. 22-042, Nov. 23, 2022, Eff date Dec. 10, 2022; Amended by Ord. 23-019, Apr. 12, 2023, Eff date Apr. 22, 2023).