Provides tax credits for not harvesting on parcels exceeding 20 acres with average tree age at least 65. Additionally taxes harvesting trees under 80 years old within 100 feet of streams. Petitioners attack all three parts of the Attorney General's certified ballot title on various grounds. We find their criticisms of the result statements and the summary to be well taken. That statement is erroneous, petitioners assert, because it implies that the tax imposed would be on the revenues received from harvesting trees, rather than on the board feet harvested.
Petitioners are correct.
There are two ways in which that problem could be remedied. As our discussion of the Attorney General's summary, post , makes clear, we believe that the latter approach would provide the voters with more information. We agree that is it more important for the summary to explain that consequence than it is to provide the legislative background that is contained in the first sentence of the Attorney General's summary. We have considered each of petitioners' other arguments concerning the ballot title certified by the Attorney General and have concluded that none is well taken. Measure taxes timber harvest one cent per board foot per year of harvested tree age under 80.