(1) When any public land of the state is offered for sale and the state has paid assessments for local improvements, or benefits, to any municipal corporation authorized by law to assess the same, the amount of the assessments paid by the state shall be added to the appraised value of such land. (2) The amount of assessments paid by the state shall be paid by the purchaser in addition to the amount due the state for the land. (3) In case of sale by contract under RCW 79.11.220 the purchaser may pay the assessments in equal annual installments at the same time, and with the same rate of interest upon deferred payments, as the installments of the purchase price for the land are paid. (4) No deed shall be executed until such assessments have been paid.
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