Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 84. PROPERTY TAXES |
Chapter 84.33. Timber and forestlands. |
Section 84.33.089. Estimates of harvestable public forestland—Adjustments.
Latest version.
- (1) The department shall estimate the number of acres of public forestland that are available for timber harvesting. The department shall provide the estimates for each county and for each taxing district within each county by August 30th of each year except that the department may authorize a county, at the county's option, to make its own estimates for public forestland in that county. In estimating the number of acres, the department shall use the best available information to include public land comparable to private land that qualifies as forestland for assessment purposes and exclude other public lands. The department is not required to update the estimates unless improved information becomes available. The department of natural resources shall assist the department with these determinations by providing any data and information in the possession of the department of natural resources on public forestlands, broken out by county and legal description, including a detailed map of each county showing the location of the described lands. The data and information shall be provided to the department by July 15th of each year. In addition, the department may contract with other parties to provide data or assistance necessary to implement this section.(2) To accommodate the phase-in of the county forest excise tax on the harvest of timber from public lands as provided in RCW 84.33.051, the department shall adjust its actual estimates of the number of acres of public forestland that are available for timber harvesting. The department shall reduce its estimates for the following years by the following amounts:(a) For calendar year 2005, 70 percent;(b) For calendar year 2006, 62.5 percent;(c) For calendar year 2007, 55 percent;(d) For calendar year 2008, 47.5 percent;(e) For calendar year 2009, 40 percent;(f) For calendar year 2010, 32.5 percent;(g) For calendar year 2011, 22.5 percent;(h) For calendar year 2012, 15 percent;(i) For calendar year 2013, 7.5 percent; and(j) For calendar year 2014 and thereafter, the department shall not reduce its estimates of the number of acres of public forestland that are available for timber harvesting.NOTES:Effective date—2004 c 177: See note following RCW 84.33.035.