Tax and Revenue Distribution

75 percent of lease moneys that are returned to the State of Washington to be expended for the benefit of public schools and public roads in the counties in which the property is situated.

The Secure Rural Schools and Community Self-Determination Act of 2000 (PL 106-393) provides Counties in which national forest areas are situated the option of a “full payment amount” based on a share of the state’s highest three years from 1986 to 1999 or an amount based on actual receipts. Washington counties selected the “full payment amount”. The counties receive payments of Title I and Title III from the Office of the State Treasurer. The Title I amount is then divided to be used 50 percent for the schools and 50 percent for schools or roads. The Title III money is to be used for county projects. The entire distribution of Titles I and III is distributed after the end of the federal fiscal year.

By statute, an amount in lieu of real property taxes equal to the amount of tax that would be due if the land were taxable as open space land is distributed to counties. An additional amount equal to the amount of weed control assessment that would be due if such lands were privately owned, is distributed to counties. [RCW 79.70.130 and RCW 79.71.130].

Distribution of interest earned on the Natural Resources Deposit Account Fund 660.

Distribution of state timber sales revenues, bid deposits, and income from other activities on state forest board lands.