PDFRCW 84.33.089

Estimates of harvestable public forestlandAdjustments.

(1) The department must estimate the number of acres of public forestland that are available for timber harvesting. The department must provide the estimates for each county and for each taxing district within each county by October 1st 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 must 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 must 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 must 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 must adjust its actual estimates of the number of acres of public forestland that are available for timber harvesting. The department must 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 may not reduce its estimates of the number of acres of public forestland that are available for timber harvesting.
[ 2017 c 323 § 901; 2004 c 177 § 6.]

NOTES:

Tax preference performance statement exemptionAutomatic expiration date exemption2017 c 323: See note following RCW 82.04.040.
Effective date2004 c 177: See note following RCW 84.33.035.