[6] Trimen further argues that estoppel has no application in a challenge to a wholly or absolutely void assessment. Port of Peninsula v. Bendiksen, 71 Wn.2d 530, 534, 429 P.2d 859 (1967). Here, however, the County did have the fundamental authority under RCW 58.17.110 to require of this developer dedications of land or, under RCW 82.02.020, fees in lieu thereof.
Melvin v. Chillicothe (1960), 112 Ohio App. 521; assessing lands outside the corporate boundaries of a city. Port of Peninsula v. Bendiksen (Wash., 1967), 429 P.2d 859; assessing lands that were exempt from assessment. Forest Hill Cemetery Co. v. Ann Arbor (1942), 303 Mich. 56, 5 N.W.2d 564; assessing property owners for paving of a street when it had been formally dedicated as a boulevard.