A. The County shall proceed with the foreclosure of the delinquent assessment by proceedings brought in its own name in the Superior Court of Pierce County.

B. This notice shall be sent by certified mail to the persons whose names appear on the assessment roll as owners of the property charged with the assessments which are delinquent, at the address last known to the Pierce County Assessor-Treasurer's Office.

C. The notice shall state the amount due on each separate lot, tract or parcel of land and the date after which the proceedings will be commenced. The Assessor-Treasurer's Office or delegate shall file with the Clerk of the Superior Court at the time of commencement of the proceeding the affidavit of the person who mailed the notices. This affidavit shall be conclusive proof of compliance with the requirements of this Section and RCW 35.50.030.