In accordance with RCW 35.72.040, the transportation department shall formulate an assessment reimbursement area including those parcels adjacent to the improvements which would require similar street improvements upon development. The preliminary determination of assessment area boundaries, along with a description of the property owners’ rights and options, shall be forwarded by certified mail to the property owners of record within the proposed assessment area. (Ord. 5405 § 1, 2002.)