November 22, 1971 Shelton Mason County Journal | ![]() |
©
Shelton Mason County Journal. All rights reserved. Upgrade to access Premium Tools
PAGE 2 (2 of 4 available) PREVIOUS NEXT Jumbo Image Save To Scrapbook Set Notifiers PDF JPG
November 22, 1971 |
|
Website © 2025. All content copyrighted. Copyright Information Terms Of Use | Privacy Policy | Request Content Removal | About / FAQ | Get Acrobat Reader ![]() |
In adopting SB 849, the 1971
Legislature established a new
system of taxing timber which
treats it as a crop. The taxation of
forest land will be separate from
the taxation of timber on the
land.
Starting in October 1972,
timber will be taxed at the time it
is harvested, according to its
market value, torest land will
continue to be taxed as real
property, less the value of the
timber growing on the land.
In the opinion of the
Department of Revenue, the most
important product of the act will
be a system of uniform tax rates
which will result in an increase m
revenue from timberlands.
Criteria and procedures for
implementing the new law are
currently under development by
the Department of Revenue•
While it is not yet possible to
provide specific details of how SB
849 will affect an individual tax
district, or even an entire county,
the tallowing questions and
answer~ will assist in explaining
the new law.
Question: When will the new
system take effect'?
Answer: 'l'hc changeover will
span the next two years, starting
with classiticatlon and valuation
of forest lands, the setting of
slumpage values by the
DeparTment of Revenue, and
establishment of a separate timber
tax roll by the county assessors.
lications For La0d
Val uations Ava la bl e
Forms for use by forest land
owners in applying for
designation of property as forest
land under provisions of the
Forest Tax Act of 1971 have been
distributed to county assessors.
The law applies only to tracts 20
acres and larger in size.
Tom Flemer, supervisor of the
forest tax section of the
Department of Revenue, advises
owners to contact their assessors
to determine whether their land
has been or will be classified as
forest land for 1972.
If not, the owner must apply
before January 1, 1972, in order
to have the property designated as
forest land for 1972 assessments.
Flemer said that owners of
forest land which currently is
being valued on a basis of highest
and best use must apply if they
wish to have it valued and
assessed as forest land.
[ruler the l'orest lax Act,
designated forest land will
c()ntJnue to be assessed as
property while timber will be
taxed only at the time of harvest.
While the county assessors
will classily forest lands primarily
used Ior growing and harvesting
timber in setting up their January
1, 1972, assessment rolls, they
normally would not include forest
lands which may be considered to
have a higher and better use. For
that reason owners of such lands
are urged to inquire at the
assess(~r's office as soon as
possible.
The applicati~m form asks
owners to list property
descriptions, and t~) describe their
t ill] bet management plan and
harvesting activities, lease
arrangements and other
ownership history, including
current usage.
i!
le
The volumes of timber of the
tax roll will be frozen as of
January 1, 1972. Timber values
are frozen as of January 1, 1970.
Ad Valorem (property tax)
Phase-Out:
The existing real property
valuations will provide part of the
income from timber and
timberlands in the next two years.
Property taxes will be levied on
7 5 per cent of the timber
valuations in 1972 for taxes
payable in 1973, and on 45 per
cent of the valuations in 1973 for
taxes due in 1974.
Beginning with the 1974
assessment roll (taxes due in
1975) standing timber no longer
will be subject to ad valorem
taxes.
Timber Excise Tax Phase-In:
Beginning October 1,1972, an
excise tax will be imposed on the
stumpage value of timber at the
time it is harvested. In the first
year, the excise tax funds will
replace 25 per cent of'revenue
from the timber roll, with the
remaining 75 per cent of the
revenue coming from the
property tax assessments; in the
second year, 55 per cent of the
revenue will come from the excise
tax, with 45 per cent of the
revenue coming from property
taxes. The excise tax rate initially
will be 1.2 per cent of the
stumpage value. The rate will be
in effect until September 30,
1973; the rate after that date will
be determined by the Legislature.
Question: A surtax is
established in addition to the
basic timber tax. What is its
function?
• Answer: The surtax of .5 of 1
per cent of stumpage value will be
imposed beginning October 1,
1972, to finance a separate fund
for use in case the regular excise
tax revenues are not sufficient to
cover guaranteed amounts of
A CAR BELONGING TO the Shelton Police Department, which was
damaged when it left the Northcliff Road and rolled over earlier this year has
been put back in shape by the auto body class at the Washington Corrections
Center. The class is taught by Phil Stoppler. The car was recently returned to
the city and is now back in service. On the right is the car as it looked after
the accident, and, on the left, the car as it looks now after being repaired.
distribution to taxing districts.
Additional quarterly assessments
will be made as required to
maintain a minimum of $500,000
in the fund until 1982.
Question: How will forest
land be valued?
Answer: Forest land will be
graded by the county assessor.
Values for these various grades
will be determined by the State
Department of Revenue, and
these values are required to be
used by the county assessors in
valuing forest lands. Land which
the assessor does not believe
meets the criteria for forest land
would be valued on the basis of
its highest and best use. In those
instances, an owner who felt his
land met the criteria set forth in
the bill would be able to apply for
designation of his land as forest
land.
Question: Will a tax district
lose future revenue because of
this act?
Answer: Freezing of the
timber roll and distribution of
excise tax receipts during the
initial distribution system assures
no loss in revenue. The
Department's forest tax section
believes that the overall effect of
up-to-date forest land values and
the excise tax will be to produce
more total revenue from this
source on a statewide basis.
Question: How is this
assured?
Answer: Several aspects of the
law will accomplish this result.
For the first time, a uniform
system of classifying forest lands
will be in effect. The Department
will develop uniform forest land
values to be applied to all forest
lands by the county assessor. In
many counties, this will result in
Question: What happens if an ah'increase, An excise ta~ ~rate
owner of designated forest land will be applied in:a uniform way
changes its use?
Answer: If the owner of
designated forest land decides to
change the use of the land, a
compensating tax will be
collected. The tax is computed on
the difference between the
assessed value of forest land and
the present assessed value as
determined by the assessor and
multiplied by the current millage
rate and the number of years the
land was classified but not in any
case to exceed 10 years.
to all timber which is harvested
on private lands in the state. The
schedule of stumpage values will
recognize quality and species
Question: How will timber
values be determined?
Answer: Timber valuations
will be based on a schedule of
stumpage values computed by the
Department of Revenue.
Stumpage values are what a
standing tree is worth at its
location before severance.
Question: How will the
timber excise tax revenues be
distributed?
Question: What will be the
effect on excess levies?
Answer: For the first 10 years
the timber roll will be included in
the tax base for the computation
of levy rates. Thereafter
computation of levy rates will not
include timber value in the base
but excess levy rates will help
determine amounts of excise tax
revenue distributed to taxing
districts. At that time the amount
of the regular excess levy on other
oroperty will be reduced by the
amount of anticipated excise tax
to be distributed !o the affected
taxing district.
value, and will be set to produce
revenue to meet the mandate set
forth above; i.e., more revenue
from timber and timberlands
taxes. Land and timber harvest
values will change with
economics, and trends would
indicate an increase over time.
Question: What effect will
SSB 849 have on debt limits?
Armwer: The law contains a
provision that will prevent any
reduction in debt capacity for
taxing districts which might result
from the removal of timber from
the district tax base. Section 9
provides that the value of timber
as shown on the timber roll will
be added to the value of all other
taxable property in the taxing
districts for purposes of
computing a debt ceiling.
Question: Whose
responsibility is it to administer
the law?
Answer: The Department of
Revenue will be responsible for
the collection and distribution of
. .excise tax revenues; it also will be
' required to: develop rules and
guidelines on the classification of
forest land, and application
procedures for designating forest
lands; and it will prepare tables of
stumpage values for each species
of timber, and determine the
value of each class of forest land
for use by county assessors.
The county assessors will
prepare separate timber rolls
based on rules established by the
department; they also will
appraise forest land values
according to the values certified
to them by the department, and
process applications for forest
land designation of removal from
designation. The counties will
continue to assess forest lands on
the same basis as other real
property.
The Legislative Forest Tax
Committee of 11 members has
been established to evaluate the
1971 act and to submit tax rates
and other recommendations to
the 1973 Legislature.
State Starts
Program
The state of Washington will
lean heavily on the
Thurston-Mason Counties Council
on Alcoholism as it moves to
develop a new program for early
detection of alcoholism among
state employees.
That was the gist of remarks
delivered to the Council's
monthly board meeting recently
by Leonard Nard, director of the
State Dept. of Personnel.
Nard described the progress
which his department has made
during the last six months to
develop the alcoholism program
which will effect some 30,000
state workers under the
Nard said
private industry has shown
many as 70 per
employees with
could be helped
method of dete¢
motivation to
Nard praised
Alcoholism Council for
in paving the waY
establishment of this
which he said should
savings of hundreds
of dollars to state
the next few years..
acknowledged th~
contribution in
program made by
jurisdiction of his department. Executive Director
Such a program has been the Washington Federation
number one objective of the Employees, AFL-CIO
Thurston-Mason Alcoholism Fuller, counsel
Council for the current year.Washington State
"Almost a third of those
employees live in the area served
by your Council." Nard said,
"and for that reason we will be
looking to you and your staff for
help in its implementation." The
State personnel boss said the
program will be financed through
a contractual agreement between
his department and the Dept. of
Social and Health Services. Cost
of the program for the first year
will run between $30 - $35,000.
Nard said the position for an
alcoholism program coordinator
recently created by the State
Personnel Board will be filled
probably around the first of next
month.
The State's program to help
alcoholics arrest their illness will
be modeled after programs now
widely in operation in private
industry. Essentially such
programs consist of the training
of first-line supervisors to detect
early warning signs of the illness
as they affect job performance.
Employees whose work
apparently has deteriorated
because of some alcohol related
problem will be given the
opportunity to seek counsel and
treatment for their illness. The
normal disciplinary actions
spelled out in the state's Civil
Service regulations will be used to
obtain complaince.
Association. Fuller is'
serving as chairman of
Council on Alcoholism"
Jan Valley
At Uni
Jan K.
and Mrs. George
Shelton, is
Quarter at the
United States In
University, which is
Diego.
Miss Valley,
with a diversified
graduate of Shelton
Before transferring tt
Campus, she was
USIU's M aunaolu
Maul, Hawaii.
The England
located at Ashdown
Row, in the
The campus is an
the early part of
rests on 185 acres
the heart of
less than thirty
London.
CHARITY: a virtue
heart, not of the
o.m. to
See Our Complete
Selection of wine.s,.i
For the Holiday TelJ o'
Werberger, GallO, AI
Christian Bros., inglen
Michell Vineyards, pau
Almadeu', plus manY
and domestic wines,
our Chilled Wine Dept.
Also... Dairy Products * Bakery
Items * Ice Cubes
1931 Olympic Hwy. N.
Operated by Brad Owen
Treot the family to
Dinner at the Capitall
Dining out will make this Thanksgiving a feast for all . . . it frees
morn from the muss and fuss of preparations..lust leave everything to us and
enjoy delicious turkey and all the trimmings. Make your reservations now!
MENU
Appetizer - Turkey 'n Trimmings -- Vegetables
Our Special Dressing -- Home-Made Apple or Mince Meat Pie
Choose your favorite beverage
per person
We Now Have Your Favorite Cocktail!
Other entrees
available
from our
menu.
426-1101
R E STAg RANT
FIRST &
1
/
Mable Long, Owner
[ 1
II II I I I
Answer: Initially, the excise
tax will be apportioned relative to
the current aggregate millage rate
applied to the value of timber
listed on the timber tax rolls of
each county January 1, 1972.
Even if no timber is cut in a
taxing district, the excise tax
receipts will be redistributed by
the state to the taxing district as
of 1972 at the prevailing millage
rates. It doesn't make any
difference whether timber is cut
in the district or not, revenues
will be provided out of the excise
tax funds.
A second distribution system
will commence in 1979. This
system will distribute revenues
based on the current aggregate
millage rate applied to the
five-year rolling average of the
value of timber harvested in each
district. This method is designed
to reduce fluctuations in revenues
caused by annual variances in the
level of cut in individual districts.
Any improvements in the
system will receive attention of
the Legislature in the early years
of the law so that all taxing
districts are treated fairly.
Hey, kids!
Pick up that
Pl
at the
Friday & Saturday
at the
We will be open all day
%
Thanksgiving to
serve you...
and all the Trimmings
plus your choice of many salads
AND PUMPKIN PIE
with a scoop of ice creaml
$.125A CHILDREN 11-x2 vas. CHILDREN xo¢ A
ADULTS
_ Year Under 10! .
Our Regular Smorgasbord is served daily
LUNCH DINNER
11:30 to 2 p.m. 5:00 to 8:00 p.m.
Page 2 - Shelton-Mason County Journal - Monday, November 22, 1971