[WSBARP] Sale of growing crop.
Tom Westbrook
tjw at w3net.net
Wed Jan 27 11:52:09 PST 2021
So Craig,
We can even do them in a Word document these days 😊
I first started drafting them in 1973 for my family’s timber company just
after I passed the bar exam and still do them for clients as well.
Sincerely,
Tom
Thomas J. Westbrook
Attorney at Law
Rodgers Kee Card & Strophy, P.S.
324 West Bay Drive NW, Suite 201
Olympia, Washington 98502
Phone: 360-352-8311
Facsimile: 360-352-8501
Email: tjw at buddbaylaw.com
Skype: thomas.westbrook
www.buddbaylaw.com
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COVID-19 UPDATE:
s Rodgers Kee Card & Strophy will no longer maintain “open” hours at the
physical office.
s All the staff is working remotely. We are routinely monitoring our voice
mail and email, which is the best way to communicate during this period.
s We are still taking new clients but consultations will be telephonic or
via video conferencing, and any in-person meetings will be by appointment
and only if necessary to execute documents.
s Please provide necessary documents to us by scan and email, where
possible, or by mail if not.
s We anticipate these changes will be effective for the foreseeable
future. We are doing everything we can to maintain the level of service
and professionalism we’ve always provided, even in the face of this public
health crisis. Thank you in advance for your patience and understanding.
We look forward to the soonest possible return to full operations and
continued service to our clients.
*From:* wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com>
*On Behalf Of *Craig Gourley
*Sent:* Tuesday, January 26, 2021 4:37 PM
*To:* WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
*Subject:* Re: [WSBARP] Sale of growing crop.
Obviously, I date myself. As I recall Timber Deeds require drafting with
a quill pen and a wax seal. Ahh the good old days.
Sent from my Verizon, Samsung Galaxy smartphone
Get Outlook for Android <https://aka.ms/ghei36>
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*From:* wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com>
on behalf of Kary Krismer <Krismer at comcast.net>
*Sent:* Tuesday, January 26, 2021 3:08:21 PM
*To:* wsbarp at lists.wsbarppt.com <wsbarp at lists.wsbarppt.com>
*Subject:* Re: [WSBARP] Sale of growing crop.
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.
324 West Bay Drive NW, Suite 201
Olympia, Washington 98502
Phone: 360-352-8311
Facsimile: 360-352-8501
Email: tjw at buddbaylaw.com
Skype: thomas.westbrook
www.buddbaylaw.com
The information contained in this email and attachment(s) are for the
exclusive use of the addressee(s) and may contain private, privileged
and/or confidential information. If you are not the addressee, you are
strictly prohibited from reading, photocopying, distributing or otherwise
using this email or its contents in any way. If you have received this
communication in error, please notify us immediately by telephone at
360-352-8311 or by e-mail to reception at buddbaylaw.com, and destroy the
original message from your electronic files.
COVID-19 UPDATE:
s Rodgers Kee Card & Strophy will no longer maintain “open” hours at the
physical office.
s All the staff is working remotely. We are routinely monitoring our voice
mail and email, which is the best way to communicate during this period.
s We are still taking new clients but consultations will be telephonic or
via video conferencing, and any in-person meetings will be by appointment
and only if necessary to execute documents.
s Please provide necessary documents to us by scan and email, where
possible, or by mail if not.
s We anticipate these changes will be effective for the foreseeable
future. We are doing everything we can to maintain the level of service
and professionalism we’ve always provided, even in the face of this public
health crisis. Thank you in advance for your patience and understanding.
We look forward to the soonest possible return to full operations and
continued service to our clients.
*From:* wsbarp-bounces at lists.wsbarppt.com <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>
*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 <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
*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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