WSR 09-23-097

PROPOSED RULES

DEPARTMENT OF REVENUE


[ Filed November 17, 2009, 9:15 a.m. ]

     Original Notice.

     Preproposal statement of inquiry was filed as WSR 09-19-094.

     Title of Rule and Other Identifying Information: WAC 458-40-540 Forest land values and 458-40-660 Timber excise tax -- Stumpage value tables -- Stumpage value adjustments.

     Hearing Location(s): Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98504, on December 22, 2009, at 10:00 a.m.

     Date of Intended Adoption: December 29, 2009.

     Submit Written Comments to: Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-0127, by December 22, 2009.

     Assistance for Persons with Disabilities: Contact Martha Thomas at (360) 725-7497, no later than ten days before the hearing date. Deaf and hard of hearing individuals may call 1-800-451-7985 (TTY users).

     Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: RCW 84.33.091 requires the department to revise the stumpage value tables every six months. The department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax. The values in the proposed WAC 458-40-660 will apply to the first half of 2010.

     Further, RCW 84.33.140 requires that forest land values be adjusted annually by a statutory formula contained in RCW 84.33.140(3). The department proposes to amend the forest land values rule (WAC 458-40-540) to adjust the table of forest land values in Washington as required by statute. County assessors will use these published land values for property tax purposes in 2010.

     Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx.

     Reasons Supporting Proposal: RCW 84.33.091 requires that the stumpage values provided in WAC 458-40-660 be updated as of January 1 and July 1 of each year. RCW 84.33.140 requires that the values provided in WAC 458-40-540 be adjusted each year.

     Statutory Authority for Adoption: RCW 82.32.300, 82.01.060(2), and 84.33.096.

     Statute Being Implemented: RCW 84.33.091 and 84.33.140.

     Rule is not necessitated by federal law, federal or state court decision.

     Name of Proponent: Washington state department of revenue, governmental.

     Name of Agency Personnel Responsible for Drafting: Mark E. Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6133; Implementation and Enforcement: Stuart Thronson, 1025 Union Avenue S.E., Suite #300, Olympia, WA, (360) 570-3230.

     No small business economic impact statement has been prepared under chapter 19.85 RCW. No small business economic impact statement is required for either rule.

     A cost-benefit analysis is required under RCW 34.05.328. A preliminary cost-benefit analysis may be obtained by contacting Mark Bohe, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, fax (360) 586-0127 (for WAC 458-40-660). The proposed rule is a significant legislative rule as defined by RCW 34.05.328.

November 17, 2009

Alan R. Lynn

Rules Coordinator

OTS-2764.1


AMENDATORY SECTION(Amending WSR 09-02-044, filed 12/31/08, effective 1/1/09)

WAC 458-40-540   Forest land values -- ((2009)) 2010.   The forest land values, per acre, for each grade of forest land for the ((2009)) 2010 assessment year are determined to be as follows:

LAND

GRADE

 OPERABILITY

CLASS

 ((2009)) 2010

VALUES ROUNDED


1

 1

2

3

4

 $((209)) 210

((207)) 208

((194)) 195

140


2

 1

2

3

4

 ((175)) 176

((170)) 171

((163)) 164

117


3

 1

2

3

4

 137

133

132

101


4

 1

2

3

4

 105

102

101

77


5

 1

2

3

4

 76

69

68

47


6

 1

2

3

4

 39

36

36

34


7

 1

2

3

4

 17

17

16

16
8 1 1

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 09-02-044, § 458-40-540, filed 12/31/08, effective 1/1/09; 08-02-063, § 458-40-540, filed 12/28/07, effective 1/1/08; 07-02-038, § 458-40-540, filed 12/26/06, effective 1/1/07. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.140. 06-02-006, § 458-40-540, filed 12/22/05, effective 1/1/06; 05-02-037, § 458-40-540, filed 12/30/04, effective 1/1/05. Statutory Authority: RCW 82.32.300 and 84.33.140. 04-02-018, § 458-40-540, filed 12/30/03, effective 1/1/04. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-540, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-540, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.120. 01-02-018, § 458-40-540, filed 12/21/00, effective 1/1/01; 00-02-018, § 458-40-540, filed 12/27/99, effective 1/1/00; 99-02-030, § 458-40-540, filed 12/30/98, effective 1/1/99; 98-02-014, § 458-40-540, filed 12/30/97, effective 1/1/98; 97-07-041, § 458-40-540, filed 3/14/97, effective 4/14/97; 96-02-055, § 458-40-540, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.300 and 84.33.120. 95-02-039, § 458-40-540, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 82.32.300. 94-02-046, § 458-40-540, filed 12/30/93, effective 1/1/94. Statutory Authority: RCW 84.33.120. 93-02-024, § 458-40-540, filed 12/31/92, effective 1/1/93; 91-24-026, § 458-40-540, filed 11/26/91, effective 1/1/92. Statutory Authority: RCW 84.33.120 and 84.08.010. 90-24-012, § 458-40-540, filed 11/27/90, effective 12/28/90; 89-23-095, § 458-40-540, filed 11/21/89, effective 12/22/89. Statutory Authority: RCW 84.33.120 and 84.33.130. 88-23-055 (Order FT-88-3), § 458-40-540, filed 11/15/88; 87-22-068 (Order FT-87-3), § 458-40-540, filed 11/4/87. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-540, filed 12/31/86.]

OTS-2779.2


AMENDATORY SECTION(Amending WSR 09-14-109, filed 6/30/09, effective 7/1/09)

WAC 458-40-660   Timber excise tax--Stumpage value tables -- Stumpage value adjustments.   (1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

     (2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpage harvested from ((July)) January 1 through ((December 31, 2009)) June 30, 2010:


((TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$254
$247
$240
$233
$226
2 254 247 240 233 226
3 254 247 240 233 226
4 254 247 240 233 226

Western Redcedar(2)
RC
1
642
635
628
621
614

Western Hemlock(3)		 WH 1 161 154 147 140 133
2 161 154 147 140 133
3 161 154 147 140 133
4 161 154 147 140 133

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(4)
CHW
1
9
8
7
6
5
RC Shake & Shingle Blocks(5)
RCS
1
279
272
265
258
251

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 2—Proposed Stumpage Value Table
Stumpage Value Area 2
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$282
$275
$268
$261
$254
2 282 275 268 261 254
3 282 275 268 261 254
4 225 218 211 204 197

Western Redcedar(2)
RC
1
642
635
628
621
614

Western Hemlock(3)
WH
1		 168 161 154 147 140
2 168 161 154 147 140
3 168 161 154 147 140
4 168 161 154 147 140

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(4)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(5)
RCS
1
279
272
265
258
251

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 3—Proposed Stumpage Value Table
Stumpage Value Area 3
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$342
$335
$328
$321
$314
2 342 335 328 321 314
3 342 335 328 321 314
4 316 309 302 295 288

Western Redcedar(3)
RC
1
642
635
628
621
614

Western Hemlock(4)
WH
1		 179 172 165 158 151
2 179 172 165 158 151
3 179 172 165 158 151
4 179 172 165 158 151

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50


(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.


TABLE 4—Proposed Stumpage Value Table
Stumpage Value Area 4
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$305
$298
$291
$284
$277
2 305 298 291 284 277
3 305 298 291 284 277
4 298 291 284 277 270

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
642
635
628
621
614

Western Hemlock(4)
WH
1		 176 169 162 155 148
2 176 169 162 155 148
3 176 169 162 155 148
4 176 169 162 155 148

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

TABLE 5—Proposed Stumpage Value Table
Stumpage Value Area 5
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$292
$285
$278
$271
$264
2 292 285 278 271 264
3 292 285 278 271 264
4 282 275 268 261 254

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
642
635
628
621
614

Western Hemlock(4)
WH
1		 184 177 170 163 156
2 184 177 170 163 156
3 184 177 170 163 156
4 184 177 170 163 156

Red Alder
RA
1
434
427
420
413
406
2 388 381 374 367 360

Black Cottonwood
BC
1
69
62
55
48
41

Other Hardwood
OH
1
149
142
135
128
121

Douglas-Fir Poles & Piles
DFL
1
667
660
653
646
639

Western Redcedar Poles
RCL
1
1468
1461
1454
1447
1440

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50


(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

TABLE 6—Proposed Stumpage Value Table
Stumpage Value Area 6
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$142
$135
$128
$121
$114

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
666
659
652
645
638

True Firs and Spruce(4)
WH
1
123
116
109
102
95

Western White Pine
WP
1
177
170
163
156
149

Hardwoods
OH
1
86
79
72
65
58

Western Redcedar Poles
RCL
1
666
659
652
645
638

Small Logs(5)
SML
1
23
22
21
20
19

Chipwood(5)
CHW
1
10
9
8
7
6

RC Shake & Shingle Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
DFX
1
0.25
0.25
0.25
0.25
0.25


(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 7—Proposed Stumpage Value Table
Stumpage Value Area 7
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$142
$135
$128
$121
$114

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
666
659
652
645
638

True Firs and Spruce(4)
WH
1
123
116
109
102
95

Western White Pine
WP
1
177
170
163
156
149

Hardwoods
OH
1
86
79
72
65
58

Western Redcedar Poles
RCL
1
666
659
652
645
638

Small Logs(5)
SML
1
23
22
21
20
19

Chipwood(5)
CHW
1
10
9
8
7
6

RC Shake & Shingle

Blocks(6)

RCF

1

76

69

62

55

48

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 8—Proposed Stumpage Value Table
Stumpage Value Area 10
July 1 through December 31, 2009

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$291
$284
$277
$270
$263
2 291 284 277 270 263
3 291 284 277 270 263
4 284 277 270 263 256

Lodgepole Pine
LP
1
125
118
111
104
97

Ponderosa Pine
PP
1
109
102
95
88
81
2 64 57 50 43 36

Western Redcedar(3)
RC
1
628
621
614
607
600

Western Hemlock(4)
WH
1		 162 155 148 141 134
2 162 155 148 141 134
3 162 155 148 141 134
4 162 155 148 141 134

Red Alder
RA
1
420
413
406
399
392
2 374 367 360 353 346

Black Cottonwood
BC
1
55
48
41
34
27

Other Hardwood
OH
1
135
128
121
114
107

Douglas-Fir Poles & Piles
DFL
1
653
646
639
632
625

Western Redcedar Poles
RCL
1
1454
1447
1440
1433
1426

Chipwood(5)
CHW
1
9
8
7
6
5

RC Shake & Shingle Blocks(6)
RCS
1
279
272
265
258
251

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.))

TABLE 1—Proposed Stumpage Value Table
Stumpage Value Area 1
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$241
$234
$227
$220
$213
2 241 234 227 220 213
3 241 234 227 220 213
4 241 234 227 220 213

Western Redcedar(2)
RC
1
539
532
525
518
511

Western Hemlock(3)		 WH 1 188 181 174 167 160
2 188 181 174 167 160
3 188 181 174 167 160
4 188 181 174 167 160

Red Alder
RA
1
284
277
270
263
256
2 245 238 231 224 217

Black Cottonwood
BC
1
11
4
1
1
1

Other Hardwood
OH
1
130
123
116
109
102

Douglas-Fir Poles & Piles
DFL
1
517
510
503
496
489

Western Redcedar Poles
RCL
1
1337
1330
1323
1316
1309

Chipwood(4)
CHW
1
3
2
1
1
1
RC Shake & Shingle Blocks(5)
RCS
1
144
137
130
123
116

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.


TABLE 2—Proposed Stumpage Value Table
Stumpage Value Area 2
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir
DF
1
$229
$222
$215
$208
$201
2 229 222 215 208 201
3 229 222 215 208 201
4 229 222 215 208 201

Western Redcedar(2)
RC
1
539
532
525
518
511

Western Hemlock(3)
WH
1		 170 163 156 149 142
2 170 163 156 149 142
3 170 163 156 149 142
4 170 163 156 149 142

Red Alder
RA
1
284
277
270
263
256
2 245 238 231 224 217

Black Cottonwood
BC
1
11
4
1
1
1

Other Hardwood
OH
1
130
123
116
109
102

Douglas-Fir Poles & Piles
DFL
1
517
510
503
496
489

Western Redcedar Poles
RCL
1
1337
1330
1323
1316
1309

Chipwood(4)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(5)
RCS
1
144
137
130
123
116

RC & Other Posts(6)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(7)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(7)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Alaska-Cedar.
(3) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(4) Stumpage value per ton.
(5) Stumpage value per cord.
(6) Stumpage value per 8 lineal feet or portion thereof.
(7) Stumpage value per lineal foot.

TABLE 3—Proposed Stumpage Value Table
Stumpage Value Area 3
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber

Quality

Code

Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$226
$219
$212
$205
$198
2 226 219 212 205 198
3 226 219 212 205 198
4 226 219 212 205 198

Western Redcedar(3)
RC
1
539
532
525
518
511

Western Hemlock(4)
WH
1		 158 151 144 137 130
2 158 151 144 137 130
3 158 151 144 137 130
4 158 151 144 137 130

Red Alder
RA
1
284
277
270
263
256
2 245 238 231 224 217

Black Cottonwood
BC
1
11
4
1
1
1

Other Hardwood
OH
1
130
123
116
109
102

Douglas-Fir Poles & Piles
DFL
1
517
510
503
496
489

Western Redcedar Poles
RCL
1
1337
1330
1323
1316
1309

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50


(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce, true Fir species and Pines, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.


TABLE 4—Proposed Stumpage Value Table
Stumpage Value Area 4
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$271
$264
$257
$250
$243
2 271 264 257 250 243
3 271 264 257 250 243
4 271 264 257 250 243

Lodgepole Pine
LP
1
90
83
76
69
62

Ponderosa Pine
PP
1
77
70
63
56
49
2 54 47 40 33 26

Western Redcedar(3)
RC
1
539
532
525
518
511

Western Hemlock(4)
WH
1		 195 188 181 174 167
2 195 188 181 174 167
3 195 188 181 174 167
4 195 188 181 174 167

Red Alder
RA
1
284
277
270
263
256
2 245 238 231 224 217

Black Cottonwood
BC
1
11
4
1
1
1

Other Hardwood
OH
1
130
123
116
109
102

Douglas-Fir Poles & Piles
DFL
1
517
510
503
496
489

Western Redcedar Poles
RCL
1
1337
1330
1323
1316
1309

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

TABLE 5—Proposed Stumpage Value Table
Stumpage Value Area 5
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$244
$237
$230
$223
$216
2 244 237 230 223 216
3 244 237 230 223 216
4 244 237 230 223 216

Lodgepole Pine
LP
1
90
83
76
69
62

Ponderosa Pine
PP
1
77
70
63
56
49
2 54 47 40 33 26

Western Redcedar(3)
RC
1
539
532
525
518
511

Western Hemlock(4)
WH
1		 189 182 175 168 161
2 189 182 175 168 161
3 189 182 175 168 161
4 189 182 175 168 161

Red Alder
RA
1
284
277
270
263
256
2 245 238 231 224 217

Black Cottonwood
BC
1
11
4
1
1
1

Other Hardwood
OH
1
130
123
116
109
102

Douglas-Fir Poles & Piles
DFL
1
517
510
503
496
489

Western Redcedar Poles
RCL
1
1337
1330
1323
1316
1309

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50


(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

TABLE 6—Proposed Stumpage Value Table
Stumpage Value Area 6
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$99
$92
$85
$78
$71

Lodgepole Pine
LP
1
90
83
76
69
62

Ponderosa Pine
PP
1
77
70
63
56
49
2 54 47 40 33 26

Western Redcedar(3)
RC
1
412
405
398
391
384

True Firs and Spruce(4)
WH
1
87
80
73
66
59

Western White Pine
WP
1
104
97
90
83
76

Hardwoods
OH
1
23
16
9
2
1

Western Redcedar Poles
RCL
1
412
405
398
391
384

Small Logs(5)
SML
1
19
18
17
16
15

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)

RCS

1

144

137

130

123

116

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
DFX
1
0.25
0.25
0.25
0.25
0.25


(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 7—Proposed Stumpage Value Table
Stumpage Value Area 7
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$99
$92
$85
$78
$71

Lodgepole Pine
LP
1
90
83
76
69
62

Ponderosa Pine
PP
1
77
70
63
56
49
2 54 47 40 33 26

Western Redcedar(3)
RC
1
412
405
398
391
384

True Firs and Spruce(4)
WH
1
87
80
73
66
59

Western White Pine
WP
1
104
97
90
83
76

Hardwoods
OH
1
23
16
9
2
1

Western Redcedar Poles
RCL
1
412
405
398
391
384

Small Logs(5)
SML
1
19
18
17
16
15

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle

Blocks(6)

RCS

1

144

137

130

123

116

LP & Other Posts(7)
LPP
1
0.35
0.35
0.35
0.35
0.35

Pine Christmas Trees(8)
PX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(9)
DFX
1
0.25
0.25
0.25
0.25
0.25

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.
(9) Stumpage value per lineal foot.


TABLE 8—Proposed Stumpage Value Table
Stumpage Value Area 10
January 1 through June 30, 2010

Stumpage Values per Thousand Board Feet Net Scribner Log Scale(1)


Species

Name

Species

Code
Timber Quality Code Number
Hauling

Distance Zone Number

1

2

3

4

5

Douglas-Fir(2)
DF
1
$257
$250
$243
$236
$229
2 257 250 243 236 229
3 257 250 243 236 229
4 257 250 243 236 229

Lodgepole Pine
LP
1
90
83
76
69
62

Ponderosa Pine
PP
1
77
70
63
56
49
2 54 47 40 33 26

Western Redcedar(3)
RC
1
525
518
511
504
497

Western Hemlock(4)
WH
1		 181 174 167 160 153
2 181 174 167 160 153
3 181 174 167 160 153
4 181 174 167 160 153

Red Alder
RA
1
270
263
256
249
242
2 231 224 217 210 203

Black Cottonwood
BC
1
1
1
1
1
1

Other Hardwood
OH
1
116
109
102
95
88

Douglas-Fir Poles & Piles
DFL
1
503
496
489
482
475

Western Redcedar Poles
RCL
1
1323
1316
1309
1302
1295

Chipwood(5)
CHW
1
3
2
1
1
1

RC Shake & Shingle Blocks(6)
RCS
1
144
137
130
123
116

RC & Other Posts(7)
RCP
1
0.45
0.45
0.45
0.45
0.45

DF Christmas Trees(8)
DFX
1
0.25
0.25
0.25
0.25
0.25

Other Christmas Trees(8)
TFX
1
0.50
0.50
0.50
0.50
0.50

(1) Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-680.
(2) Includes Western Larch.
(3) Includes Alaska-Cedar.
(4) Includes all Hemlock, Spruce and true Fir species, or any other conifer not listed in this table.
(5) Stumpage value per ton.
(6) Stumpage value per cord.
(7) Stumpage value per 8 lineal feet or portion thereof.
(8) Stumpage value per lineal foot.

     (3) Harvest value adjustments. The stumpage values in subsection (2) of this rule for the designated stumpage value areas are adjusted for various logging and harvest conditions, subject to the following:

     (a) No harvest adjustment is allowed for special forest products, chipwood, or small logs.

     (b) Conifer and hardwood stumpage value rates cannot be adjusted below one dollar per MBF.

     (c) Except for the timber yarded by helicopter, a single logging condition adjustment applies to the entire harvest unit. The taxpayer must use the logging condition adjustment class that applies to a majority (more than 50%) of the acreage in that harvest unit. If the harvest unit is reported over more than one quarter, all quarterly returns for that harvest unit must report the same logging condition adjustment. The helicopter adjustment applies only to the timber volume from the harvest unit that is yarded from stump to landing by helicopter.

     (d) The volume per acre adjustment is a single adjustment class for all quarterly returns reporting a harvest unit. A harvest unit is established by the harvester prior to harvesting. The volume per acre is determined by taking the volume logged from the unit excluding the volume reported as chipwood or small logs and dividing by the total acres logged. Total acres logged does not include leave tree areas (RMZ, UMZ, forested wetlands, etc.,) over 2 acres in size.

     (e) A domestic market adjustment applies to timber which meet the following criteria:

     (i) Public timber -- Harvest of timber not sold by a competitive bidding process that is prohibited under the authority of state or federal law from foreign export may be eligible for the domestic market adjustment. The adjustment may be applied only to those species of timber that must be processed domestically. According to type of sale, the adjustment may be applied to the following species:

     Federal Timber Sales: All species except Alaska-cedar. (Stat. Ref. - 36 C.F.R. 223.10)

     State, and Other Nonfederal, Public Timber Sales: Western Redcedar only. (Stat. Ref. - 50 U.S.C. appendix 2406.1)

     (ii) Private timber -- Harvest of private timber that is legally restricted from foreign export, under the authority of The Forest Resources Conservation and Shortage Relief Act (Public Law 101-382), (16 U.S.C. Sec. 620 et seq.); the Export Administration Act of 1979 (50 U.S.C. App. 2406(i)); a Cooperative Sustained Yield Unit Agreement made pursuant to the act of March 29, 1944 (16 U.S.C. Sec. 583-583i); or Washington Administrative Code (WAC 240-15-015(2)) is also eligible for the Domestic Market Adjustment.

     The following harvest adjustment tables apply from ((July)) January 1 through ((December 31, 2009)) June 30, 2010:


TABLE 9—Harvest Adjustment Table
Stumpage Value Areas 1, 2, 3, 4, 5, and 10
((July)) January 1 through ((December 31, 2009)) June 30, 2010


Type of

Adjustment

Definition

 Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale
I. Volume per acre
Class 1 Harvest of 30 thousand board feet or more per acre. $0.00
Class 2 Harvest of 10 thousand board feet to but not including 30 thousand board feet per acre. -$15.00
Class 3 Harvest of less than 10 thousand board feet per acre. -$35.00
II. Logging conditions
Class 1 Ground based logging a majority of the unit using tracked or wheeled vehicles or draft animals. $0.00
Class 2 Cable logging a majority of the unit using an overhead system of winch driven cables. -$50.00
Class 3 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. -$145.00
III. Remote island adjustment:
For timber harvested from a remote island -$50.00
IV. Thinning
Class 1 A limited removal of timber described in WAC 458-40-610 (28) -$100.00

TABLE 10—Harvest Adjustment Table
Stumpage Value Areas 6 and 7
((July)) January 1 through ((December 31, 2009)) June 30, 2010


Type of

Adjustment

Definition

 Dollar Adjustment Per

Thousand Board Feet

Net Scribner Scale
I. Volume per acre
Class 1 Harvest of more than 8 thousand board feet per acre. $0.00
Class 2 Harvest of 8 thousand board feet per acre and less. -$8.00
II. Logging conditions
Class 1 The majority of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. $0.00
Class 2 The majority of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. -$50.00
Class 3 The majority of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. -$75.00
Class 4 Applies to logs yarded from stump to landing by helicopter. This does not apply to special forest products. -$145.00
     Note: A Class 2 adjustment may be used for slopes less than 40% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department of revenue.
III. Remote island adjustment:
For timber harvested from a remote island -$50.00

TABLE 11—Domestic Market Adjustment


Class Area Adjustment Applies Dollar Adjustment Per Thousand Board Feet Net Scribner Scale
Class 1: SVA's 1 through 6, and 10 $0.00
Class 2: SVA 7 $0.00

Note: The adjustment will not be allowed on special forest products.

     (4) Damaged timber. Timber harvesters planning to remove timber from areas having damaged timber may apply to the department of revenue for an adjustment in stumpage values. The application must contain a map with the legal descriptions of the area, an accurate estimate of the volume of damaged timber to be removed, a description of the damage sustained by the timber with an evaluation of the extent to which the stumpage values have been materially reduced from the values shown in the applicable tables, and a list of estimated additional costs to be incurred resulting from the removal of the damaged timber. The application must be received and approved by the department of revenue before the harvest commences. Upon receipt of an application, the department of revenue will determine the amount of adjustment to be applied against the stumpage values. Timber that has been damaged due to sudden and unforeseen causes may qualify.

     (a) Sudden and unforeseen causes of damage that qualify for consideration of an adjustment include:

     (i) Causes listed in RCW 84.33.091; fire, blow down, ice storm, flood.

     (ii) Others not listed; volcanic activity, earthquake.

     (b) Causes that do not qualify for adjustment include:

     (i) Animal damage, root rot, mistletoe, prior logging, insect damage, normal decay from fungi, and pathogen caused diseases; and

     (ii) Any damage that can be accounted for in the accepted normal scaling rules through volume or grade reductions.

     (c) The department of revenue will not grant adjustments for applications involving timber that has already been harvested but will consider any remaining undisturbed damaged timber scheduled for removal if it is properly identified.

     (d) The department of revenue will notify the harvester in writing of approval or denial. Instructions will be included for taking any adjustment amounts approved.

     (5) Forest-derived biomass, has a $0/ton stumpage value.

[Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, and 84.33.091. 09-14-109, § 458-40-660, filed 6/30/09, effective 7/1/09; 09-02-043, § 458-40-660, filed 12/31/08, effective 1/1/09; 08-14-085, § 458-40-660, filed 6/27/08, effective 7/1/08; 08-02-064, § 458-40-660, filed 12/28/07, effective 1/1/08; 07-14-095, § 458-40-660, filed 6/29/07, effective 7/1/07; 07-02-039, § 458-40-660, filed 12/26/06, effective 1/1/07; 06-14-064, § 458-40-660, filed 6/30/06, effective 7/1/06; 06-02-005, § 458-40-660, filed 12/22/05, effective 1/1/06; 05-14-087, § 458-40-660, filed 6/30/05, effective 7/1/05; 05-02-040, § 458-40-660, filed 12/30/04, effective 1/1/05; 04-14-033, § 458-40-660, filed 6/29/04, effective 7/1/04; 04-01-125, § 458-40-660, filed 12/18/03, effective 1/1/04; 03-14-072, § 458-40-660, filed 6/26/03, effective 7/1/03. Statutory Authority: RCW 82.01.060(2), 82.32.300, 84.33.096, 84.33.091, and 84.33.140. 03-02-004, § 458-40-660, filed 12/19/02, effective 1/1/03. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 02-14-019, § 458-40-660, filed 6/21/02, effective 7/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091 and 84.33.120. 02-02-033, § 458-40-660, filed 12/24/01, effective 1/1/02. Statutory Authority: RCW 82.32.300, 84.33.096, and 84.33.091. 01-13-105, § 458-40-660, filed 6/20/01, effective 7/1/01; 01-02-020, § 458-40-660, filed 12/21/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096, 84.33.091, 82.32.060, and 84.33.077. 00-19-067, § 458-40-660, filed 9/19/00, effective 1/1/01. Statutory Authority: RCW 82.32.300, 84.33.096 and 84.33.091. 00-14-011, § 458-40-660, filed 6/27/00, effective 7/1/00; 00-02-019, § 458-40-660, filed 12/27/99, effective 1/1/00; 99-14-055, § 458-40-660, filed 6/30/99, effective 7/1/99; 99-02-032, § 458-40-660, filed 12/30/98, effective 1/1/99; 98-14-083, § 458-40-660, filed 6/30/98, effective 7/1/98; 98-02-015, § 458-40-660, filed 12/30/97, effective 1/1/98; 97-14-068, § 458-40-660, filed 6/30/97, effective 7/1/97. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 97-02-069, § 458-40-660, filed 12/31/96, effective 1/1/97; 96-14-063, § 458-40-660, filed 6/28/96, effective 7/1/96; 96-02-057, § 458-40-660, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200. 95-18-027, § 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-02-038, § 458-40-660, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096. 94-14-048, § 458-40-660, filed 6/30/94, effective 7/1/94; 94-02-047, § 458-40-660, filed 12/30/93, effective 1/1/94; 93-14-051, § 458-40-660, filed 6/30/93, effective 7/1/93; 93-02-025, § 458-40-660, filed 12/31/92, effective 1/1/93; 92-14-083, § 458-40-660, filed 6/29/92, effective 7/1/92; 92-02-067, § 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. 91-14-077, § 458-40-660, filed 6/28/91, effective 7/1/91; 91-09-030, § 458-40-660, filed 4/12/91, effective 5/13/91; 91-02-088, § 458-40-660, filed 12/31/90, effective 1/31/91; 90-14-033, § 458-40-660, filed 6/29/90, effective 7/30/90; 90-02-049, § 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091. 89-14-051 (Order FT-89-2), § 458-40-660, filed 6/30/89; 89-02-027 (Order FT-88-5), § 458-40-660, filed 12/30/88; 88-14-032 (Order FT-88-2), § 458-40-660, filed 6/30/88; 88-02-026 (Order FT-87-5), § 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order 87-2), § 458-40-660, filed 6/30/87; 87-02-023 (Order 86-4), § 458-40-660, filed 12/31/86.]

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