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<p>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.<br>
</p>
<p><a class="moz-txt-link-freetext" href="https://digitalcommons.law.uw.edu/cgi/viewcontent.cgi?article=3195&context=wlr">https://digitalcommons.law.uw.edu/cgi/viewcontent.cgi?article=3195&context=wlr</a></p>
<p>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.</p>
<p>The article does discuss the personalty/realty issue, but it's
also almost 65 years old.<br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
206 723-2148</pre>
<div class="moz-cite-prefix">On 1/26/2021 11:29 AM, Tom Westbrook
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<p class="MsoNormal"><span
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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.
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<div>
<div style="border:none;border-top:solid #e1e1e1
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<p class="MsoNormal"><b>From:</b> <a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
<<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Craig Gourley<br>
<b>Sent:</b> Tuesday, January 26, 2021 9:53 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Sale of growing crop.</p>
</div>
</div>
<p class="MsoNormal"> </p>
<p class="MsoNormal">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. </p>
<p class="MsoNormal"> </p>
<div>
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<p class="MsoNormal"><b>From:</b> <a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
<<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Kary Krismer<br>
<b>Sent:</b> Tuesday, January 26, 2021 8:03 AM<br>
<b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> Re: [WSBARP] Sale of growing crop.</p>
</div>
</div>
<p class="MsoNormal"> </p>
<p>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.</p>
<p>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?</p>
<p>A deed just doesn't seem like the proper instrument to me.</p>
<pre>Kary L. Krismer</pre>
<pre>206 723-2148</pre>
<div>
<p class="MsoNormal">On 1/26/2021 7:52 AM, Craig Gourley
wrote:</p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal">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 </p>
<p class="MsoNormal" style="margin-bottom:12.0pt"> </p>
<pre>***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</pre>
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