[WSBAPT] Trees as Tangible Personal Property under RCW 11.12.260

[Craig Gourley]

Hope this helps.

In determining personal property tax.

WAC 458.12. 005 2 B  All standing timber held or owned separately from the ownership of the land on which it stands, RCW 84.04.080<http://app.leg.wa.gov/RCW/default.aspx?cite=84.04.080>

Court case dealing with reservation  of timber rights separate from land.  ( I have not verified is it has been overruled but doubt it. )
Leuthold v. Davis, 56 Wn.2d 710 (1960). “Nor did appellants gain title to the timber through their purchase of the land. The law is clear. Land and timber owned together in fee are realty; the timber is not separate, but is a part of the land. Where, as here, title to the timber is conveyed or reserved distinct from the land, the timber then becomes personal property separate from the land.”

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Laura Latta
Sent: Wednesday, July 1, 2020 2:39 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Trees as Tangible Personal Property under RCW 11.12.260

Hello List Mates,
Does anyone have a cite for the proposition that a tree (planted in the ground) is not tangible personal property under RCW 11.12.260.
Warmly,
Laura

--
Laura Latta
Law Office of Laura Latta PLLC
she/her

Phone (206) 841-2344
www.LauraLatta.com<http://www.LauraLatta.com>

PO Box 82356

Kenmore, WA 98028

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