WSR 13-15-017

[Filed July 8, 2013, 11:18 a.m.]

The Washington attorney general issues formal published opinions in response to requests by the heads of state agencies, state legislators, and county prosecuting attorneys. When it appears that individuals outside the attorney general's office have information or expertise that will assist in the preparation of a particular opinion, a summary of that opinion request will be published in the state register. If you are interested in commenting on a request listed in this volume of the register, you should notify the attorney general's office of your interest by August 14, 2013. This is not the due date by which comments must be received. However, if you do not notify the attorney general's office of your interest in commenting on an opinion request by this date, the opinion may be issued before your comments have been received. You may notify the attorney general's office of your intention to comment by calling (360) 586-0728, or by writing to the Office of the Attorney General, Solicitor General Division, Attention Jeffrey T. Even, Deputy Solicitor General, P.O. Box 40100, Olympia, WA 98504-0100. When you notify the office of your intention to comment, you may be provided with a copy of the opinion request in which you are interested; information about the attorney general's opinion process; information on how to submit your comments; and a due date by which your comments must be received to ensure that they are fully considered.

If you are interested in receiving notice of new formal opinion requests via e-mail, you may visit the attorney general's web site at www.atg.wa.gov/AGOOpinions/default.aspx for more information on how to join our opinions listserv.

The attorney general's office seeks public input on the following opinion request(s):

1. Timber tax revenues are generated to junior taxing districts having "… debt service payments … because of … bonds issued under a vote of the people pursuant to RCW 84.52.056" (excess levies for capital purposes only) or based upon "… excess levies for a capital project fund authorized pursuant to RCW 84.52.053" (school district levies). The funds received may only be used for "… debt service and capital project payments …" May these timber tax revenues be used to pay "debt service" of the junior taxing district other than that for the bonds which generated the timber tax revenue?

2. If so limited, how should the timber tax revenues be used? Particularly, should such revenues be used to reduce the annual levy to pay the debt service on the bond, held as a reserve against those debt service payments, or in some other fashion?

3. Finally, how may the timber tax revenues be used if there remain any of these funds after the bonds have been fully satisfied? May they be placed into a general fund, or do they remain, limited in use in some fashion?