AGO Opinion Topics: TIMBER

(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."

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.

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.

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.

(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."

(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.