Navigation Top
AGO Logo Graphic
AGO Header Image
File a Complaint
Contact the AGO
AGO Opinions with Topic: TIMBER
AGLO 1975 No. 88 >  October 29, 1975
OFFICES AND OFFICERS - STATE - DEPARTMENT OF NATURAL RESOURCES - TIMBER
CONSTITUTIONALITY OF RESTRICTIONS UPON LOG EXPORTS (1) Proposed legislation requiring all timber sold by the state, including that standing on lands covered by §§ 1 and 2, Article XVI of the state constitution, to be primarily processed by a manufacturing establishment employing Washington residents and situated within the United States would probably be unconstitutional under the commerce clause of Article I, § 8 of the United States Constitution and would be at least questionable under §§ 1 and 2, Article XVI of the state constitution.
AGLO 1973 No. 73 >  July 5, 1973
OFFICES AND OFFICERS - STATE - DEPARTMENT OF NATURAL RESOURCES - SHORELINES MANAGEMENT ACT OF 1971 - TIMBER - STATE LANDS
OFFICES AND OFFICERS ‑- STATE ‑- DEPARTMENT OF NATURAL RESOURCES ‑- SHORELINES MANAGEMENT ACT OF 1971 ‑- TIMBER ‑- STATE LANDS(1) (1) In order to engage in the logging of timber within "shorelines of the state" as that term is used in chapter 90.58 RCW, the Shorelines Management Act of 1971, a person will be required to obtain a permit under RCW 90.58.140 (2) under certain factual circumstances.
 
(2) The Shorelines Management Act of 1971 applies to the activities of the state department of natural resources on state‑owned lands under its administrative jurisdiction where such lands are within the "shorelines of the state."
AGLO 1974 No. 51 >  April 18, 1974
TAXATION - LOGGING - TIMBER
EXPORTS It would not be constitutional for the legislature, in imposing an excise tax upon the harvesting of timber, to impose a special surtax applicable only to that timber which is exported.
AGO 2010 No. 5 >  July 7, 2010
TAXATION - TAX LEVIES - TIMBER - TREASURER
Distribution Of Timber Excise Tax Revenues
  1. When county timber excise tax revenues received during the third and fourth quarters of a year are insufficient to fully satisfy the first and second priorities for revenue distribution under RCW 84.33.081(2) and (4), distributions made to lower-priority districts during the first and second quarters of that year may not be taken back and redistributed to first- or second-priority districts.
  2. School district property tax rates may not be adjusted during a tax year when timber excise tax revenues fall short of projections used in calculating the tax rate and levying property taxes for the year.
AGO 2013 No. 5 >  November 14, 2013
TAXATION - TIMBER - COUNTY TREASURER - BONDS
Use Of Timber Excise Tax Revenues

   

  1. A local taxing district other than a school district may use timber tax revenues distributed under RCW 84.33.081(2) only to pay debt services related to capital bonds authorized under RCW 84.52.056. 
  2. RCW 84.33.081(2) does not specify the manner in which a taxing district applies timber tax revenues to the debt service. 
  3. In the year in which a taxing district fully pays off its capital bonds issued pursuant to RCW 84.52.056, its use of timber tax revenue distributed pursuant to RCW 84.33.081(2) is not restricted to any particular purpose.
Content Bottom Graphic
AGO Logo