WASHINGTON 
Yield Tax!. 
1963. 
Optional. Enacted 1931. Amended 1939, 1951, 1961, and 
Revised Code 1961, Secs. 84.28.005 to .160. 
Classification 
Qualification. All lands lying west of the summit 
of the Cascade Mountains which are unforested 
or upon which the forest crop is not mature in 
merchantable quantities, and which by reason of 
location, topography, and geological formation are 
chiefly valuable for developing and growing 
forests, may be classified as ‘Reforestation 
Lands.” 
All lands lying east of the summit of the 
Cascade Mountains which by reason of location, 
topography and geological formation are chiefly 
valuable for and devoted to the growing of forests, 
may be classified as “Reforestation Lands.”’ Such 
lands may include those upon which a forest crop 
is being grown, and those which have been logged 
off in whole or selectively harvested leaving a 
residual stand and making provision for the con- 
tinuous protection of forest products consistent 
with sound forestry practices. 
No lands valued for forest growth on the 1930 
tax rolls may be classified without approval of the 
county commissioners, or until (in western 
Washington) such lands have been cut over and 
the timber removed, or until (in eastern Washing- 
ton) such lands have been logged off in whole or 
selectively harvested. 
Procedure. The owner of eligible lands applies 
to the Department of Natural Resources providing 
a legal description by tracts of not less than 40 
acres or by Government lots. A copy of the appli- 
cation is filed with the county assessor. Following 
hearing, the Department determines lands suitable 
for reforestation and files a list with the State 
Department of Revenue, the assessor and the 
owner. Following opportunity for objection and 
hearing before the Director, Department of 
Revenue, the latter enters an order approving 
classification of suitable lands. Copies of the order 
are forwarded to the county auditor, the assessor, 
the Department of Natural Resources and the 
owner. 
Conditions governing continued classification. 
Reforestation lands must be protected as required 
by law and must be used primarily for forest crop 
production. 
Declasstfication 
This may be effected by the Department of 
Revenue, upon petition of the Department of 
Natural Resources or county assessor, whenever 
it is believed that conditions for continued classi- 
1 Known as the “Reforestation Act of 1931.” 
47 
fication are not being met, or if the lands become 
more valuable for some other purpose. Declassifi- 
cation may also be initiated by petition of 25 
taxpayers of the county, alleging that reforesta- 
tion lands have become more valuable for some 
other purpose. In either case a hearing must be 
held before the Department of Revenue before 
final action is taken; provision is made for appeal 
to the courts. Lands may be declassified at any 
time upon petition of the owner. 
A declassification tax is imposed equal to the 
difference, if any, between the taxes theretofore 
paid under the Act and the taxes paid by similar 
unclassified lands during the period of classifica- 
tion. A yield tax as specified below is imposed on 
the stumpage value of forest crops remaining on 
the land. 
Tax treatment 
Land. Reforestation lands are taxed on a fixed 
assessment of $2 per acre if located west of the 
summit of the Cascade Mountains, and of $1 per 
acre if located east of the summit. 
Timber. A yield tax is imposed upon the full 
current stumpage value of the timber or other 
forest crops cut. The rate of tax is 1 percent for 
each year that has expired since classification, 
with a maximum rate of 121% percent. 
Exemption. No yield tax need be paid on forest 
material cut for domestic use of the owner of 
reforestation lands or on materials necessarily 
used in harvesting the forest crop. 
Tax administration 
Reports. Before harvesting any forest crop or 
removing any forest growth, the owner must 
obtain a permit from the county assessor and must 
post bond or make a cash deposit sufficient to 
cover the yield tax payable. 
The owner must report annually to the county 
assessor the amount of timber or other forest crop 
cut during the preceding year. If such report is 
believed to be inaccurate, or if no report is filed, 
the assessor may determine the amount cut. The 
assessor determines the stumpage rates for the 
forest products cut and computes the yield tax 
payable. The determination both as to amount of 
timber harvested and as to stumpage rates may be 
appealed to the courts. 
Collection. Taxes are paid to the county treas- 
urer. 
Use of revenue 
Revenues are apportioned in the same manner 
as general property taxes. 
