[WSBARP] Sale of growing crop.

Tue Jan 26 13:08:21 PST 2021

Interesting.  Quite frankly I've never heard of a "Timber Deed" before, 
as opposed to a Timber Sales Contract, but they apparently have existed 
for some time.  Washington Timber Deeds and Contracts, Prof. Johnson 1957.

https://digitalcommons.law.uw.edu/cgi/viewcontent.cgi?article=3195&context=wlr

That 1957 Washington Law Review Article discusses the issues at the 
time, but one of the old cases involved a timber deed that allowed the 
grantee to harvest timber forever.  Not sure what was left for the 
grantor because anything they would do on the property could interfere 
with timber growing, but it didn't matter because it went at a tax sale, 
presumably wiping out both interests.

The article does discuss the personalty/realty issue, but it's also 
almost 65 years old.

Kary L. Krismer
206 723-2148

On 1/26/2021 11:29 AM, Tom Westbrook wrote:
>
> Hello,
>
> Following up on this line, trees are not personal property until 
> severed from the stump. Timber Deeds with a license to use the 
> property for timber management and harvesting is how timber is 
> handled. Excise tax on timber is due at harvest. RCW 84.33
>
> I have never done a Christmas tree transaction, but the ones I have 
> seen are Land leases with the right to grow, manage, harvest and 
> regrow the trees for a state period of time.
>
> Sincerely,
>
> Tom
>
> Thomas J. Westbrook
>
> Attorney at Law
>
> Rodgers Kee Card & Strophy, P.S.
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> *From:* wsbarp-bounces at lists.wsbarppt.com 
> <mailto:wsbarp-bounces at lists.wsbarppt.com> 
> <wsbarp-bounces at lists.wsbarppt.com 
> <mailto:wsbarp-bounces at lists.wsbarppt.com>> *On Behalf Of *Craig Gourley
> *Sent:* Tuesday, January 26, 2021 9:53 AM
> *To:* WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com 
> <mailto:wsbarp at lists.wsbarppt.com>>
> *Subject:* Re: [WSBARP] Sale of growing crop.
>
> Interesting. Thanks.  I recall back years ago we used Timber Deeds to 
> transfer title to the trees without including the land.  I will need 
> to look at this closer.  So if we treated it as a contract for 
> personal property there would be no excise.  But if it is personal 
> property then there is Sales or Use tax unless they get a resale 
> certificate and treat it as inventory.  It will be interesting to see 
> what excise does when we try to record a “ contract” for timber.  
> Snohomish County already rejects perfectly normal recordings for no 
> legitimate reason. This should be fun.
>
> *From:* wsbarp-bounces at lists.wsbarppt.com 
> <mailto:wsbarp-bounces at lists.wsbarppt.com> 
> <wsbarp-bounces at lists.wsbarppt.com 
> <mailto:wsbarp-bounces at lists.wsbarppt.com>> *On Behalf Of *Kary Krismer
> *Sent:* Tuesday, January 26, 2021 8:03 AM
> *To:* wsbarp at lists.wsbarppt.com <mailto:wsbarp at lists.wsbarppt.com>
> *Subject:* Re: [WSBARP] Sale of growing crop.
>
> Are you even dealing with realty?  The last time I thought about this 
> was law school, but check out RCW 62A.2-107.  RCW 62A.9A-334 might 
> also come into play prior to harvest--or maybe not.
>
> And this is just off the top of my head, but what about a lease of X 
> years that defined what could be harvested during those years?
>
> A deed just doesn't seem like the proper instrument to me.
>
> Kary L. Krismer
> 206 723-2148
>
> On 1/26/2021 7:52 AM, Craig Gourley wrote:
>
>     Listmates,  A new wrinkle in property transfers for me.  While I
>     think the answer is straight forward and simple I thought it best
>     to float it to the hive just in case.    Client wants to transfer
>     ownership of a growing crop ( Christmas trees) to a buyer but
>     retain title to the land.  I presume this would transfer by deed
>     but limit the transfer to strictly the existing crop on a defined
>     legal description.  Excise paid on the value of the crop.  Am I
>     missing anything?  Thanks, Craig
>
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