Parcel Number: 35192.2407 Data As Of: 10/22/2025
Site Address:    224 S LINCOLN ST SCOUT Map

Owner
Owner Name: J & M LTD PTNSHP #2/POLAR ENTER LLC
Address: 1719 S ROCKY RIDGE DR, SPOKANE VALLEY, WA, 99212
Taxpayer
Taxpayer Name: DELAY, JOSEPH P
Address: 1719 S ROCKY RIDGE DR, SPOKANE VALLEY, WA, 99212-3253
Parcel TypeSite AddressCityLand SizeSize Desc.DescriptionTax YearTax Code AreaStatus
R224 S LINCOLN STSPOKANE4700Square Feet58 Retail - Eating20250010Active
RAILROAD ADD S47FT OF N94FT L7-8 B36
Parcel ClassAppraiserNeighborhood CodeNeighborhood NameNeighborhood DescAppraiser NameAppraiser Phone
58 Retail - Eating1225458704587C Restaurant/Fast Food Megan(509) 477-5923

Under Washington State Law (WAC 458-07-015) The Assessor’s office is required to make an exterior observation of all properties at least once every six years. This property is scheduled for inspection between September 2027 and May of 2028.
Tax YearTaxableMarket TotalLandDwelling/StructureCurrent Use LandPersonal Prop.
2026264,200264,200131,600132,60000
2025293,200293,200131,600161,60000
2024295,450295,450129,250166,20000
2023238,350238,350129,250109,10000
2022220,600220,600117,500103,10000
Parcel on PropertyAlternate ParcelStatusSite AddressCityApartment
00.016516 Active   


Taxes are due April 30th and October 31st
Total Charges Owing: $1,456.22


Tax YearCharge TypeAnnual ChargesRemaining Charges Owing
Total Taxes for 2025 2,912.431,456.22
2025A/V Property Tax 2,900.621,450.31
2025Soil Conservation Principal CNSV1 10.015.01
2025Weed Control Principal WCWEED1 1.800.90
Total Taxes for 2024 2,865.760.00
2024A/V Property Tax 2,853.950.00
2024Soil Conservation Principal CNSV1 10.010.00
2024Weed Control Principal WCWEED1 1.800.00
Total Taxes for 2023 2,335.860.00
2023A/V Property Tax 2,324.050.00
2023Soil Conservation Principal CNSV1 10.010.00
2023Weed Control Principal WCWEED1 1.800.00
Total Taxes for 2022 2,584.060.00
2022A/V Property Tax 2,572.250.00
2022Soil Conservation Principal CNSV1 10.010.00
2022Weed Control Principal WCWEED1 1.800.00

Tax Receipts
Tax YearReceipt NumberReceipt DateReceipt Amount 
20251028254205/01/20251,456.21
20241006209310/31/20241,432.88
2024988210604/30/20241,432.88
2023967323410/31/20231,167.93
2023949570805/01/20231,167.93
2022928555511/01/20221,292.03
2022911709105/03/20221,292.03
Levy NameLevy Rate 2024Levy Rate 2025Levy TypeTax ID
County General 0.7027 0.7089 Non-Voted0010
County General Cons Futures 0.0256 0.0259 Non-Voted0010
SD081 Spokane B&I 1.5793 1.3429 Voted0010
SD081 Spokane General 2.2492 2.5000 Voted0010
Spokane Bond 0.0941 0.0939 Voted0010
Spokane Bond New 0.2087 0.2189 Voted0010
Spokane EMS 0.4946 0.4995 Non-Voted0010
Spokane General 1.9534 2.0068 Non-Voted0010
Spokane General Senior Lift 0.2006 0.2028 Non-Voted0010
State School 1.4010 1.4901 Non-Voted0010
State School Levy 2 0.7505 0.8031 Non-Voted0010
Totals:9.669.89  


* - Room counts reflect above grade rooms only.

DescriptionAppraiserYear BuiltYear RemodeledNumber of Floors
Restaurant 95 1972 1

Commercial Details
DescriptionArea
All Extensions2,750
Restaurant 2,750
Land NumberSoil IDFrontageDepthLot(s)
1CO17 471000
Sale DateSale PriceSale InstrumentExcise NumberParcel
03/21/20030.00Quit Claim Deed20030432535192.2407
01/31/20030.00Quit Claim Deed20031601635192.2407
01/01/20030.00Quit Claim Deed20030017935192.2407
06/23/19990.00Statutory Warranty Deed99000957635192.2407

Recorded Documents

To view recorded documents related to this parcel, please visit the Auditor’s Recorded Documents Portal


To view permits related to this parcel, please visit the:
Building Permits
Electrical Permits
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