<html>
  <head>
    <meta http-equiv="Content-Type" content="text/html; charset=UTF-8">
  </head>
  <body>
    <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
      wrote:<br>
    </div>
    <blockquote type="cite"
      cite="mid:9d2ae795636aa2404d8c934a7c1db7ce@mail.gmail.com">
      <meta http-equiv="Content-Type" content="text/html; charset=UTF-8">
      <meta name="Generator" content="Microsoft Word 15 (filtered
        medium)">
      <style>@font-face
        {font-family:Wingdings;
        panose-1:5 0 0 0 0 0 0 0 0 0;}@font-face
        {font-family:"Cambria Math";
        panose-1:2 4 5 3 5 4 6 3 2 4;}@font-face
        {font-family:Calibri;
        panose-1:2 15 5 2 2 2 4 3 2 4;}@font-face
        {font-family:Consolas;
        panose-1:2 11 6 9 2 2 4 3 2 4;}p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:blue;
        text-decoration:underline;}pre
        {mso-style-priority:99;
        mso-style-link:"HTML Preformatted Char";
        margin:0in;
        font-size:10.0pt;
        font-family:"Courier New";}span.HTMLPreformattedChar
        {mso-style-name:"HTML Preformatted Char";
        mso-style-priority:99;
        mso-style-link:"HTML Preformatted";
        font-family:Consolas;}span.EmailStyle22
        {mso-style-type:personal-reply;
        font-family:"Arial",sans-serif;
        color:#1F497D;
        font-weight:normal;
        font-style:normal;
        text-decoration:none none;}.MsoChpDefault
        {mso-style-type:export-only;
        font-size:10.0pt;}div.WordSection1
        {page:WordSection1;}</style>
      <div class="WordSection1">
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Hello,</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">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</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">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. </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Thomas
            J. Westbrook</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Attorney
            at Law</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span style="color:#1f497d"><img
              style="width:2.0083in;height:.7in" id="Picture_x0020_1"
              src="cid:part1.D5CBBF1A.F650A956@comcast.net" class=""
              width="193" height="67"></span><span
            style="font-family:"Arial",sans-serif;color:#1f497d"></span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Rodgers
            Kee Card & Strophy, P.S.</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">324
            West Bay Drive NW, Suite 201</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Olympia,
            Washington  98502</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Phone:
            360-352-8311</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Facsimile:
            360-352-8501</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Email:
          </span><span style="color:#1f497d"><a
              href="mailto:tjw@buddbaylaw.com" moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif;color:#0563c1">tjw@buddbaylaw.com</span></a></span><span
style="font-family:"Arial",sans-serif;color:#1f497d"></span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">Skype:
            thomas.westbrook</span></p>
        <p class="MsoNormal"><span style="color:#1f497d"><a
              href="http://www.buddbaylaw.com/" target="_BLANK????"
              moz-do-not-send="true"><span
                style="font-family:"Arial",sans-serif;color:#0563c1">www.buddbaylaw.com</span></a></span><span
style="font-family:"Arial",sans-serif;color:#1f497d"></span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d">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 <a
              href="mailto:reception@buddbaylaw.com"
              moz-do-not-send="true">reception@buddbaylaw.com</a>, and
            destroy the original message from your electronic files.</span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span style="color:red">COVID-19 UPDATE:</span></p>
        <p class="MsoNormal"><span
            style="font-family:Wingdings;color:#1f497d">s</span><span
            style="color:#1f497d"> Rodgers Kee Card & Strophy will
            no longer maintain “open” hours at the physical office.  </span></p>
        <p class="MsoNormal"><span
            style="font-family:Wingdings;color:#1f497d">s</span><span
            style="color:#1f497d"> All the staff is working remotely. 
            We are routinely monitoring our voice mail and email, which
            is</span><span style="color:#00b0f0"> </span><span
            style="color:#1f497d">the best way to communicate during
            this period.   </span></p>
        <p class="MsoNormal"><span
            style="font-family:Wingdings;color:#1f497d">s</span><span
            style="color:#1f497d"> 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.  </span></p>
        <p class="MsoNormal"><span
            style="font-family:Wingdings;color:#1f497d">s</span><span
            style="color:#1f497d"> Please provide necessary documents to
            us by scan and email, where possible, or by mail if not. </span></p>
        <p class="MsoNormal"><span
            style="font-family:Wingdings;color:red">s</span><span
            style="color:red"> 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.</span><span style="color:#1f497d"></span></p>
        <p class="MsoNormal"><span style="color:#1f497d"> </span></p>
        <p class="MsoNormal"><span style="color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <p class="MsoNormal"><span
            style="font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
        <div>
          <div style="border:none;border-top:solid #e1e1e1
            1.0pt;padding:3.0pt 0in 0in 0in">
            <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>
          <div style="border:none;border-top:solid #e1e1e1
            1.0pt;padding:3.0pt 0in 0in 0in">
            <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>
          <pre> </pre>
          <pre>_______________________________________________</pre>
          <pre>WSBARP mailing list</pre>
          <pre><a href="mailto:WSBARP@lists.wsbarppt.com" moz-do-not-send="true">WSBARP@lists.wsbarppt.com</a></pre>
          <pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" moz-do-not-send="true">http://mailman.fsr.com/mailman/listinfo/wsbarp</a></pre>
        </blockquote>
        <div id="DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2">
          <p class="MsoNormal" style="margin-bottom:12.0pt"> </p>
          <div class="MsoNormal" style="text-align:center"
            align="center">
            <hr style="color:#909090" width="99%" size="1"
              noshade="noshade" align="center"></div>
          <table class="MsoNormalTable" style="border-collapse:collapse"
            cellspacing="0" cellpadding="0" border="0">
            <tbody>
              <tr>
                <td style="padding:0in 11.25pt 0in 6.0pt">
                  <p class="MsoNormal"><a
                      href="https://www.avast.com/antivirus"
                      moz-do-not-send="true"><span style="border:solid
                        windowtext
                        1.0pt;padding:0in;text-decoration:none"><img
                          style="width:.9416in;height:.3416in"
                          id="Picture_x0020_2"
                          src="cid:part13.92CD4F70.EA04F115@comcast.net"
                          alt="Image removed by sender. Avast logo"
                          class="" width="90" height="33" border="0"></span></a></p>
                </td>
                <td style="padding:.75pt .75pt .75pt .75pt">
                  <p><span style="font-size:12.0pt;color:#3d4d5a">This
                      email has been checked for viruses by Avast
                      antivirus software. <br>
                      <a href="https://www.avast.com/antivirus"
                        moz-do-not-send="true">www.avast.com</a> </span></p>
                </td>
              </tr>
            </tbody>
          </table>
          <p class="MsoNormal" style="margin-bottom:12.0pt"> </p>
        </div>
      </div>
      <br>
      <fieldset class="mimeAttachmentHeader"></fieldset>
      <pre class="moz-quote-pre" wrap="">***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.***

_______________________________________________
WSBARP mailing list
<a class="moz-txt-link-abbreviated" href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a>
<a class="moz-txt-link-freetext" href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a></pre>
    </blockquote>
  </body>
</html>