STATE LAND LAWS 

 HARBOR AREA TIMBER. SECS. 329-331 



SEC. 329. WHEN HARBOR AREA IMPROVEMENTS EXEMPT. 



Where improvements have been made on tide lands or lands 

 under water in front of towns or cities, prior to the location of 

 harbor lines in such towns or cities, by the State Board of Har- 

 bor Line Commissioners, and the reserved harbor area as located 

 includes such improvements, no distraint or sale of such improve- 

 ments for taxes shall be had until six months after said lands 

 shall have been leased or offered for lease from or by such board, 

 as shall be authorized by law to execute leases of tracts embraced 

 within the reserved harbor area of the state: Provided, That 

 this act shall not apply to any tract or tracts that said board 

 shall decide not to lease or otherwise dispose of, and shall not 

 affect or impair the lien for taxes on said improvements. (Laws 

 '97, p. 260, sec. 61 ; sec. 6778 Rem.-Bal. ; 477 sec. 197 Pierce.) 



Former Laws: Laws '89-'90, p. 252, sec. 5; Laws '95, p. 569, sec. 96. 



Harbor Line Commission succeeded by Board of State Land Com- 

 missioners: sec. 13, supra. 



SEC. 330. STANDING TIMBER ASSESSED AS PERSONALTY. 



For the purposes of taxation, the following described prop- 

 erty shall be deemed personal property and shall be assessed 

 and taxed in the county where situated, viz. : standing timber 

 held or owned separately from the ownership of the land upon 

 which it may stand. (Laws '11, p. 90, sec. 1; 3 Rem.-Bal., 

 sec. 9222-1; 501 sec. 27 Pierce.) 



Former Laws: Laws '07, p. 206, sec. 2. 



Sale and removal of timber: sec. 71 et seq., ante. 



SEC. 331. SAME UNLAWFUL TO REMOVE BEFORE TAXES PAID. 



It shall be unlawful for any person, firm or corporation to 

 remove any timber from timbered lands, no portion of which is 

 occupied for farming purposes by the owner thereof, upon which 

 taxes are delinquent until the taxes thereon have been paid. 

 (Laws '13, p. 346, sec. 1 ; 3 Rem.-Bal., sec. 2629-1.) 



Payment of taxes prerequisite to extension of time for removal of 

 timber: sec. 74, ante. 



