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                                                    HOUSE BILL NO. 201

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State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Sayan and Holm;by request of Department of Revenue

Read first time 1/20/87 and referred to Committee on Ways & Means.

AN ACT Relating to the sale of state timber to taxpayers delinquent in tax payments; amending RCW 84.33.078; and adding a new section to chapter 79.01 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 79.01 RCW to read as follows:

          On the sale of state timber, the department shall not accept the bid of any person who is more than six months delinquent in payment of taxes assessed under RCW 84.33.041.  The department of revenue shall notify the department of persons who are delinquent in the payment of these taxes.

        Sec. 2.  Section 9, chapter 62, Laws of 1983 1st ex. sess. as last amended by section 1, chapter 65, Laws of 1986 and RCW 84.33.078 are each amended to read as follows:

          When any timber standing on public land, other than federally owned land, is sold separate from the land, the department of natural resources or other governmental unit, as appropriate, shall state in its notice of the sale or prospectus that timber sold separate from the land is subject to property tax and that the amount of the tax paid may be used as a credit against any tax imposed with respect to business of harvesting timber from publicly owned land under RCW 84.33.041.  The department of natural resources shall also provide each bidder with a written notice stating that timber sold separate from the land is subject to the excise tax imposed by RCW 84.33.041.