PUBLIC LANDS ‑- CLASSIFICATION OF LANDS ‑- REFORESTATION ‑- TAXATION

PUBLIC LANDS ‑- CLASSIFICATION OF LANDS ‑- REFORESTATION ‑- TAXATION.

The words "immature forests" and "not mature in merchantable quantities" are to be interpreted in the technical sense, and you may, therefore, classify as "reforestation lands" any lands upon which the forest growth is not mature, according to the definition of the word "mature," commonly accepted by professional foresters, even though the forest growth may have commercial value.

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                                                                    May 8, 1951

Honorable W. A. Galbraith,Director
Department of Conservationand Development
Olympia, Washington                                                                                                Cite as:  AGO 51-53 No. 36

Attention:  !ttMr. B. L. Orell, Supervisor of Forestry

Dear Sir:

            Your letter of April 25th asks for an interpretation of sections 1 and 2, chapter 40, Laws of 1931 (secs. 11219-1 and 11219-2, Rem. Rev. Stat.).

                                                                     ANALYSIS

            You are advised:

            The words "immature forests" and "not mature in merchantable quantities" are to be interpreted in the technical sense, and you may, therefore, classify as "reforestation lands" any lands upon which the forest growth is not mature, according to the definition of the word "mature," commonly accepted by professional foresters, even though the forest growth may have commercial value.

             [[Orig. Op. Page 2]]

            The legislature has not defined the words "immature," or "not mature," and the words must be construed in a technical sense, no contrary intent being indicated upon the face of the act.  (50 Am.Jur. p. 264, Stats. sec. 277).

Very truly yours,

SMITH TROY
Attorney General

E. P. DONNELLY
Assistant Attorney General