H‑0342.2   _____________________________________________

HOUSE BILL 1024

           _____________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Representatives Doumit, G. Chandler, Linville, Sump, Quall, Clements, Schoesler, Hatfield and Grant

Read first time 01/11/2001.  Referred to Committee on Natural Resources.

_1      AN ACT Relating to short-rotation hardwoods; amending RCW

_2  84.33.035; providing an effective date; and declaring an

_3  emergency.

_4  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

_5      Sec. 1.  RCW 84.33.035 and 1995 c 165 s 1 are each amended to read

_6  as follows:

_7      Unless the context clearly requires otherwise, the definitions

_8  in this section apply throughout this chapter.

_9      (1) "Agricultural methods" means the cultivation of trees that

10  are grown on land prepared by intensive cultivation and tilling,

11  such as irrigating, plowing, or turning over the soil, and on

12  which all unwanted plant growth is controlled continuously for the

13  exclusive purpose of raising trees such as Christmas trees and

14  short-rotation hardwoods.

15      (2) "Composite property tax rate" for a county means the total

16  amount of property taxes levied upon forest lands by all taxing

17  districts in the county other than the state, divided by the total

18  assessed value of all forest land in the county.

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_1      (3) "Forest land" means forest land which is classified or

_2  designated forest land under this chapter.

_3      (4) "Harvested" means the time when in the ordinary course of

_4  business the quantity of timber by species is first definitely

_5  determined.  The amount harvested shall be determined by the

_6  Scribner Decimal C Scale or other prevalent measuring practice

_7  adjusted to arrive at substantially equivalent measurements, as

_8  approved by the department of revenue.

_9      (5) "Harvester" means every person who from the person's own

10  land or from the land of another under a right or license granted

11  by lease or contract, either directly or by contracting with

12  others for the necessary labor or mechanical services, fells,

13  cuts, or takes timber for sale or for commercial or industrial

14  use:  PROVIDED, That whenever the United States or any

15  instrumentality thereof, the state, including its departments and

16  institutions and political subdivisions, or any municipal

17  corporation therein so fells, cuts, or takes timber for sale or

18  for commercial or industrial use, the harvester is the first

19  person other than the United States or any instrumentality

20  thereof, the state, including its departments and institutions and

21  political subdivisions, or any municipal corporation therein, who

22  acquires title to or a possessory interest in such timber.  The term

23  "harvester" does not include persons performing under contract the

24  necessary labor or mechanical services for a harvester.

25      (6) "Short-rotation hardwoods" means hardwood trees, such as

26  but not limited to hybrid cottonwoods, cultivated by agricultural

27  methods in growing cycles shorter than ((ten)) fifteen years.

28      (7) "Stumpage value of timber" means the appropriate stumpage

29  value shown on tables prepared by the department of revenue under

30  RCW 84.33.091, provided that for timber harvested from public land

31  and sold under a competitive bidding process, stumpage value shall

32  mean that actual amount paid to the seller in cash or other

33  consideration.  Whenever payment for the stumpage includes

34  considerations other than cash, the value shall be the fair market

35  value of the other consideration, provided that if the other

36  consideration is permanent roads, the value of the roads shall be

37  the appraised value as appraised by the seller.

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_1      (8) "Timber" means forest trees, standing or down, on privately

_2  or publicly owned land, and except as provided in RCW 84.33.170

_3  includes Christmas trees and short-rotation hardwoods.

_4      (9) "Timber assessed value" for a county means a value,

_5  calculated by the department of revenue before October 1 of each

_6  year, equal to the total stumpage value of timber harvested from

_7  privately owned land in the county during the most recent four

_8  calendar quarters for which the information is available

_9  multiplied by a ratio.  The numerator of the ratio is the rate of

10  tax imposed by the county under RCW 84.33.051 for the year of the

11  calculation.  The denominator of the ratio is the composite property

12  tax rate for the county for taxes due in the year of the

13  calculation, expressed as a percentage of assessed value.

14      (10) "Timber assessed value" for a taxing district means the

15  timber assessed value for the county multiplied by a ratio.  The

16  numerator of the ratio is the total assessed value of forest land

17  in the taxing district.  The denominator is the total assessed value

18  of forest land in the county.  As used in this section, "assessed

19  value of forest land" means the assessed value of forest land for

20  taxes due in the year the timber assessed value for the county is

21  calculated.

22      NEW SECTION. Sec. 2.  This act is necessary for the immediate

23  preservation of the public peace, health, or safety, or support of

24  the state government and its existing public institutions, and

25  takes effect July 1, 2001.

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