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<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white">Hope this helps.
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<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white">In determining personal property tax.
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<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white">WAC 458.12. 005 2 B
</span></i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white"> All standing timber held or owned
<u>separately</u> from the ownership of the land on which it stands, RCW </span><a href="http://app.leg.wa.gov/RCW/default.aspx?cite=84.04.080"><b><span style="font-size:12.0pt;font-family:"Open Sans";color:#7DAB8A;background:white">84.04.080</span></b></a><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white"><o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white">Court case dealing with reservation of timber rights separate from land. ( I have not verified is it has been overruled but doubt it. )
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<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white">Leuthold v. Davis</span></i><span style="font-size:12.0pt;font-family:"Open Sans";color:black;background:white">, 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.” </span>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Laura Latta<br>
<b>Sent:</b> Wednesday, July 1, 2020 2:39 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Trees as Tangible Personal Property under RCW 11.12.260<o:p></o:p></p>
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<p class="MsoNormal">Hello List Mates,<o:p></o:p></p>
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<p class="MsoNormal">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. <o:p></o:p></p>
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<p class="MsoNormal">Warmly,<o:p></o:p></p>
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<p class="MsoNormal">Laura<br clear="all">
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#45818E">Laura Latta<br>
Law Office of Laura Latta PLLC</span></b><o:p></o:p></p>
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<span style="color:#666666">she/her</span><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt;line-height:13.15pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="color:#666666">Phone (206) 841-2344</span><o:p></o:p></p>
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<span style="color:#666666"><a href="http://www.LauraLatta.com" target="_blank">www.LauraLatta.com</a></span><o:p></o:p></p>
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<span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;color:#666666">PO Box 82356</span><span style="color:#666666"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;line-height:13.15pt"><span style="font-size:10.5pt;font-family:"Helvetica",sans-serif;color:#666666">Kenmore, WA 98028</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#444444">NOTICE: This communication may contain privileged or other confidential information. If you have received it in error, please advise the sender by
reply email and immediately delete the message and any attachments without copying it or disclosing its contents to others.</span></b><o:p></o:p></p>
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