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Pile of compost up close
By: Peggy Kirk Hall, Thursday, June 20th, 2024

Applying Ohio’s “agricultural exemption” from zoning is a constant challenge for county and township zoning officials. A township in Logan County faced that challenge when a landowner claimed its composting facility to be an agricultural land use that is exempt from township zoning authority.  After obtaining a composting permit from the Ohio EPA, the landowner established the compost facility, despite the township’s disagreement that the facility qualified for the “agricultural exemption.” 

When there is uncertainty about the meaning or application of a law such as the Logan County zoning situation, Ohio law allows a county prosecutor to request a legal opinion from the Ohio Attorney General (Ohio AG).  That’s exactly what the Logan County Prosecuting Attorney did, directing four questions to the Ohio AG that relate to how township zoning regulations, the agricultural exemption, and state permitting laws apply to the compost facility.  The Ohio AG’s resulting opinion offers helpful guidance for rural zoning officials who face the challenge of understanding whether a land use is an agricultural land use that is exempt from zoning. It also provides an explanation of the relationship between state issued permits and local zoning authority.

Here’s a summary of the Ohio AG’s response to the questions the Logan County prosecutor raised.

1. Is a compost facility considered “agriculture” that is exempt from township zoning under the agricultural exemption, and if not, is it subject to township zoning?  

Logan County didn’t receive a definitive answer to this question.  Instead, the Ohio AG explained that it does not have the authority to answer a question of fact.  It is the township zoning officials who must determine whether land is “agriculture” for purposes of the agricultural exemption, based upon the facts of the specific situation.  In doing so, the township may exercise its discretion and examine any factors necessary and relevant to making its decision, including the nature and character of all activities conducted on the land as well as activities to prepare an agricultural product that are not conducted on the land at issue, and the township’s decision is subject to judicial review.

The Ohio AG did, however, provide a useful summary of the agricultural exemption provisions in Ohio Revised Code sections 519.01 and 519.21, which apply to townships, as follows: 

  • ORC 519.01 provides a definition of “agriculture” as “farming; ranching; algaculture meaning the farming of algae; aquaculture; apiculture; horticulture; viticulture; animal husbandry, including, but not limited to, the care and raising of livestock, equine, and fur-bearing animals; poultry husbandry and the production of poultry and poultry products; dairy production; the production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental shrubs, ornamental trees, flowers, sod, or mushrooms; timber; pasturage; any combination of the foregoing; and the processing, drying, storage, and marketing of agricultural products when those activities are conducted in conjunction with, but are secondary to, such husbandry or production.” 
  • The opinion explained that the terms “in conjunction with” and “secondary to” in the emphasized language above carry common meanings: “in conjunction with” means “occurring together” and “secondary to” means “of second rank, importance or value.” Because “composting” is not specifically listed in the agriculture definition, it must be done “in conjunction with” and “secondary to” the production of the agricultural products used for the composting.  The Ohio AG stated that, “If the composting facility is located on land that does not engage in agri-cultural activity, composts agricultural products that are not produced on its premises, or does not use the compost on its premises, then the composting facility is likely not “agriculture” pursuant to R.C. 519.01.”
  • ORC 519.21(A) contains the limitation on power that is the agricultural exemption:  “the Revised Code confers no power on any township zoning commission, board of township trustees, or board of zoning appeals to prohibit the use of any land for agricultural purposes or the construction or use of buildings or structures incident to the use for agricultural purposes of the land on which such buildings or structures are located . . . and no zoning certificate shall be required for any such building or structure.” 
  • The Ohio AG explained that taken together, ORC 519.01 and ORC 519.21(A) require that land on which the secondary agricultural activities of processing, drying, storage, and marketing of agricultural products occurs or land on which a building or structure is located must “be primarily used for an agricultural purpose to qualify for an exemption from the township zoning resolutions.” Conversely, agricultural activities that are merely an accommodation to a business are not “agriculture” under ORC 519.01 and could be regulated as a commercial use under township zoning regulations.

2. Can township zoning resolutions regulate composting facilities by considering such as a “conditional use” if the zoning resolution does not explicitly address composting as a permitted or conditional use? 

A simple explanation by the Ohio AG answered this question.  According to Ohio law, A township may only regulate a non-agriculture composting facility as a conditional use if the township zoning resolution includes composting or solid waste facilities as permitted conditional uses in the applicable zoning district.

3. What recourse does a township have if a composting facility claims to be exempt from zoning due to the agricultural exemption, even though composting is not included in the agricultural exemption statute? 

For a violation of a zoning resolution or a question regarding the interpretation of a township zoning resolution, the Ohio AG explained that a township may choose to utilize the remedies outlined in ORC 519.23 and ORC 519.24.  Those remedies include a criminal cause of action and fines or an action to enjoin or abate a violation.

4. Does a township have any recourse if the Ohio Environmental Protection Agency (Ohio EPA) issues a permit for a composting facility when a property owner failed to secure a local zoning permit?

In response to this question, the Ohio AG explained that while some laws do preempt local authority over a land use, the state solid waste laws do not “supersede the authority of a township to enact zoning regulations.”  This means that a township is not required to permit a facility simply because the Ohio EPA issues a permit for it. The Ohio AG concluded that if a township determines that a composting facility is not “agriculture” and not exempt from zoning under the agricultural exemption, that facility then would be subject to the township zoning regulations and Ohio EPA composting facility regulations.

Read Ohio Attorney General Opinion No. 2024-004 in the Opinions Database on the Ohio Attorney General’s website.

Header of tax return form.
By: Jeffrey K. Lewis, Esq., Friday, June 14th, 2024

Income Tax Schools at The Ohio State University is excited to announce our dates and locations for our two-day, in-person tax schools, our 4-part webinar, introduction to tax preparation course, ethics webinar, and ag tax issues webinar. 

Our two-day, in-person tax schools and 4-part webinar will cover the following topics: 

  • Trusts and Estates
  • Related Party Issues
  • Limited Liability Company Issues 
  • Business Entity Tax Issues 
  • IRS Issues 
  • Agricultural and Natural Resource Tax Issues
  • Business Tax Issues
  • Rental Activities 
  • Individual Tax Issues 
  • New and Expiring Legislation
  • International Tax Issues 
  • Rulings and Cases

Our Agricultural Tax focused webinar will focus on: 

  • Business Entity Tax Issues: Split Interest Purchases, Partnership Issues
  • Disaster Tax Issues: Casualty Gains, Losses, Deferral, Demolition, Land Clearing, Etc. 
  • Expensing and Depreciation, with a Deep Dive on Section 179
  • Retirement Issues: Self-employment Tax/Social Security Issues,Review of Self-employment Tax Connection to Social Security, and Retirement Plan Options for Farmers. 
  • Lease v. Purchase, Capital Leases on the Farm
  • Tax Planning for Lean Years
  • Conservation Issues
  • Selling and Trading Property

Make sure to mark your calendars! A list of dates and locations can be found below: 

2024 Tax Schools Save the Date Graphic

Registration is not yet open! We hope to launch registration for the fall tax schools in early July. You can keep up to date with all the latest tax school information by visiting: go.osu.edu/taxschools

Registration for our summer course "An Overview of Small Businessses" is OPEN. You can find more information and register for the summer tax school by following: go.osu.edu/summertaxschool

If you have any questions, please do not hesitate to contact Barry Ward (ward.8@osu.edu) or Jeff Lewis (lewis.1459@osu.edu). We look forward to seeing you! 

Legal Groundwork
By: Robert Moore, Tuesday, June 11th, 2024

Those familiar with serving as an executor or navigating probate understand the daunting nature of the task. The process often entails numerous filings and can extend over several months or even years. Consequently, seeking legal counsel is frequently necessary to navigate this complex procedure and ensure the estate is managed appropriately. One common question concerning the engagement of attorneys for probate concerns their fees: what are their charges?

The Ohio Revised Code allows attorneys to receive "reasonable fees" for their services in aiding with estate matters. However, Ohio law doesn't offer a specific definition of what constitutes reasonable fees, nor does it prescribe a straightforward formula for determining them. Ultimately, it falls upon the county probate judge to decide whether an attorney's fees are reasonable for overseeing estate administration. Given the potentially burdensome task of assessing fees for each estate, many county probate courts set standardized rates that estate attorneys can charge, thereby streamlining the process.

The probate rates vary from county to county but generally range from 1% - 5% of the total value of the estate.  As an example, the following are the probate rates for Brown County, Ohio:

            For all personal property:

                        5.5% on the first $50,0000;

                        4.5% for $50,000 - $100,000;

                        3.5% for $100,000 - $400,000;

                        2.0% above $400,000.

            For real estate:

                        1% for all real estate transferred to a spouse;

                        2% on the first $200,000 transferred to a non-spouse;

                        1% over $200,000 transferred to a non-spouse.

Let's examine the potential probate fees for a medium-sized farm located in Brown County. This farm comprises $1,000,000 worth of real estate, $500,000 of machinery, $300,000 in crops/livestock, and $200,000 in savings/investments. Under these circumstances, an attorney could charge up to $37,500 in legal fees, which would be automatically approved by the probate court.

Probate fees work well for smaller/simpler estates. In fact, attorneys are sometimes justified in asking for more than the county rates to cover their fees. However, for farm estates, especially with significant real estate, the county probate rates can cause permissible legal fees to become very high.  For example, a large farm estate in Brown County with $5 million of land and $2 million of equipment/crops/livestock would result in permissible legal fees of $97,500.

To tackle the issue of high legal fees in farm estates, two strategies can be employed. Firstly, opting out of using the county rates to determine legal fees can be beneficial. The county rates represent the maximum fees that the court will approve but are not obligatory for attorneys to charge. For farm estates, billing on an hourly basis often leads to substantially lower legal fees compared to using the county rates. Therefore, when engaging an attorney for estate assistance, inquire about their estimated fees based on both the county rates and an hourly basis. If the hourly rate proves to be less expensive than the county rates, simply proceed with hiring the attorney based on their hourly rate. It's crucial to recognize that you always retain the option to request an attorney to bill on an hourly basis instead of using the county rates.

The second option is to avoid probate.  The same $5 million dollars of land that can cost $50,000 to probate can be transferred for a few hundred dollars using a transfer on death affidavit.  It is relatively easy to transfer any titled asset outside of probate.  Bank accounts, investments, vehicles and business entities can all be transferred using transfer on death or payable on death designations.  Especially for financial accounts, an attorney may not even be needed to transfer the asset to the beneficiaries.  Let’s consider this point using an example:

Farmer owns $5 million of land and $2 million of equipment and crops in Brown County, Ohio.  As already provided above, county probate rates would allow legal fees for probating the estate to be up to $97,500.  Before death, Farmer executes a transfer on death affidavit transferring his land at death to his children.  Farmer also sets up a single-member LLC for his farming operation and transfers his equipment and crops into the LLC.  He then makes his LLC ownership transfer on death to his children.  Now, when Farmer dies, his $7 million of assets can be transferred outside of probate with only a minimal amount of paperwork needed. 

By spending perhaps a few thousand dollars on a transfer on death affidavit, an LLC and minor paperwork at death, Farmer can save his heirs up to $97,500.  Avoiding probate is a great way to minimize legal fees for an estate. For more information on avoiding probate, see the Legal Tools for Avoiding Probate bulletin available at farmoffice.osu.edu.

Farm estates are not obligated to adhere to the county probate rates. In fact, it's possible to title many, if not all, assets in a manner that bypasses probate altogether. For assets that do undergo probate, it's advisable to inquire with the estate attorney about the fees based on both the county rates and an hourly rate. While some extensive and intricate farm estates may still incur substantial legal fees even if probate is avoided and hourly rates are applied, for many farm estates, the legal fees could be significantly lower than those dictated by the county rates.

Tax guide for small businesses.
By: Jeffrey K. Lewis, Esq., Friday, June 07th, 2024

Summer Tax School 2024
Income Tax Schools at The Ohio State University Announces A Summer Tax School "Overview of Small Businesses”
Barry Ward & Jeff Lewis, OSU Income Tax Schools

An Overview of Small Businesses is the focus of the upcoming Summer Tax School Webinar featured by Income Tax Schools at The Ohio State University. Long-time instructor, John Lawrence, will be the primary instructor for this webinar.

This webinar is scheduled for July 31st and registration is now open. The registration page can be accessed at: go.osu.edu/summertaxschool

This Summer Tax School is designed to help tax professionals learn about tax issues related to:

  • Selection and formation of a business entity
  • Operation of the business entity
  • Business entity transition and estate planning issues
  • Relevant updates on federal tax law issues 

By the end of this course, participants will have a thorough understanding of how to navigate the complex tax landscape, make informed decisions that optimize tax outcomes, and ensure the long-term success and sustainability of their businesses.

Webinar Agenda for July 31st:

9:00 Webinar room opens

9:20 Welcome and introductions

9:30 Session 1: Selection and Formation of the Business Entity: Tax Laws, Regulations, and Implications. 

10:50 Break

11:00 Session 2: Business Entity Operation: Tax Planning for the Present. 

Noon Lunch break

12:45 Session 3: Business Entity Transition and Estate Planning: Tax Planning for the Future. 

1:45 Break

1:55 Session 4: Update on State and Federal Tax Law Rules and Regulations for Small Businesses. 

2:50 Webinar concludes

Continuing Educations Credit Hours: 5
Continuing Legal Education Hours: 4

Registration cost is $200 and includes 5 hours of Continuing Education (CPE) and 4 hours of Continuing Legal Education (CLE).  Registration information and the online registration portal can be found online at: go.osu.edu/summertaxschool

Participants may contact Barry Ward at 614-688-3959, ward.8@osu.edu or Jeff Lewis at 614-292-2433, lewis.1459@osu.edu for more information.

2024 Summer Tax School informational flyer.

By: Peggy Kirk Hall, Wednesday, June 05th, 2024

The U.S. Department of Agriculture Agricultural Marketing Service (USDA) is asking the agricultural community to weigh in on a new program aimed at the voluntary carbon market in the U.S.  The agency has published a Request for Information seeking input on what the agency should consider in developing rules for the new “Greenhouse Gas Technical Assistance Provider and Third-Party Verifier Program.”  The purpose of the new program, created by the passage of the Growing Climate Solutions Act last year, is to facilitate farmer, rancher, and private forest landowner participation in voluntary carbon markets by: (1) publishing a list of widely accepted protocols designed to ensure consistency, reliability, effectiveness, efficiency, and transparency of voluntary credit markets; (2) publishing descriptions of widely accepted qualifications possessed by covered entities that provide technical assistance to farmers, ranchers, and private forest landowners; (3) publishing a list of qualified technical assistance providers and third-party verifiers; and (4) providing information to assist farmers, ranchers, and private forest landowners in accessing voluntary credit markets.

Farmers haven’t engaged in the voluntary carbon market to the extent some predicted several years ago, when “carbon agreements” began circulating through the agricultural community.  A carbon agreement is a private  contract that compensates a farmer for adopting practices that sequester carbon, with one ton of sequestered carbon creating a “carbon credit.”  Those who pay farmers for the carbon credits can retain the credits or trade the credits through a carbon market.  The owner of the carbon credits can use the credits to offset their greenhouse gas emissions, with the goal of reducing their “carbon footprint.”

According to USDA Secretary Vilsack, “high-integrity voluntary carbon markets offer a promising tool to create new revenue streams for producers and achieve greenhouse gas reductions from the agriculture and forest sectors.  However, a variety of barriers have hindered agriculture’s participation in voluntary carbon markets and we are seeking to change that by establishing a new Greenhouse Gas Technical Assistance Provider and Third-Party Verifier Program.”  In its Request for Information, the agency seeks responses to eight questions:

Question 1: How should USDA define the terms “consistency,” “reliability,” “effectiveness,” “efficiency,” and “transparency” (see 7 U.S.C. 6712(c)(1)(A)) for use in protocol evaluation?

Question 2: What metrics or standards should USDA use to evaluate a protocol's alignment with each of the five criteria to be defined in Question 1? What should USDA consider as minimum criteria for a protocol to qualify for listing under the Program?

Question 3: In general, after a new protocol is published, how long does it take for a project to use the protocol and be issued credits ( i.e., what is the lag time between protocol publication and first credit generation)?

Question 4: Which protocol(s) for generating voluntary carbon credits from agriculture and forestry projects should USDA evaluate for listing through the Greenhouse Gas Technical Assistance Provider and Third-Party Verifier Program?

Question 5: Additional information for any protocol(s) identified under Question 4.

Question 6: How should USDA evaluate technical assistance providers (TAP)? What should be the minimum qualifications, certifications, and/or expertise for a TAP to qualify for listing under the Program?

Question 7: Should the qualifications and/or registration process be different for entities and individuals that seek to register as a TAP?

Question 8: What should be the minimum qualifications and expertise for a third-party verifier to qualify for registration under the Program?

The agency will accept comments on the questions until June 28, 2024.

Part of a broader policy initiative

USDA announced the Request for Information on the same day that Secretary Vilsack, Energy Secretary Granholm, and Treasury Secretary Yellen, published a Joint Statement of Policy and Principles for Voluntary Carbon Markets, which outlines seven principles for the government’s approach to advancing “high-integrity voluntary credit markets,” summarized in a White House Fact Sheet:

  1. Carbon credits and the activities that generate them should meet credible atmospheric integrity standards and represent real decarbonization.
  2. Credit-generating activities should avoid environmental and social harm and should, where applicable, support co-benefits and transparent and inclusive benefits-sharing.
  3. Corporate buyers that use credits should prioritize measurable emissions reductions within their own value chains.
  4. Credit users should publicly disclose the nature of purchased and retired credits.
  5. Public claims by credit users should accurately reflect the climate impact of retired credits and should only rely on credits that meet high integrity standards.
  6. Market participants should contribute to efforts that improve market integrity.
  7. Policymakers and market participants should facilitate efficient market participation and seek to lower transaction costs.

The recent USDA announcements once again suggest that there are many issues for farmers considering engaging in the carbon market.  Caution is usually warranted when dealing with a new, developing market.  For farmers who do want to enter into the carbon market, be sure to refer to our posts on Carbon as a commodity for agriculture? and Considering carbon farming? Take time to understand carbon agreements.  The Farmers Legal Action Group also has an excellent publication on Farmers Guide to Carbon Market Contracts in Minnesota, also useful for Ohio farmers.

 

Department of Labor Website
By: Jeffrey K. Lewis, Esq., Friday, May 31st, 2024

With Memorial Day behind us, the unofficial start of summer is here, and we are back to bring you another edition of the Ag Law Harvest. In this Harvest we discuss OSHA’s proposed workplace heat hazard standards, DOL’s new H-2A Farmworker rule, an interesting income tax credit in Colorado, and a proposal to limit Ohio property tax increases. 

OSHA Advances Proposed Rule to Mitigate Workplace Heat Hazards.  
The U.S. Department of Labor's Occupational Safety and Health Administration (“OSHA”) announced that it is advancing a proposed rule to mitigate workplace heat hazards, following unanimous approval from an advisory committee. The rule aims to protect workers from heat-related illnesses and fatalities, particularly in agriculture. While OSHA works to finalize the proposed rule, OSHA “continues to direct significant existing outreach and enforcement resources to educate employers and workers and hold businesses accountable for violations of the Occupational Safety and Health Act’s general duty clause, 29 U.S.C. § 654(a)(1) and other applicable regulations.” Assistant Secretary for Occupational Safety and Health Doug Parker explained that as OSHA moves through the regulatory process, “OSHA will use all of its existing tools to hold employers responsible when they fail to protect workers from known hazards such as heat. . .” Since 2022, OSHA's National Emphasis Program has conducted nearly 5,000 inspections to proactively address heat-related hazards in workplaces with high heat exposure. The agency prioritizes inspections in agricultural industries employing temporary H-2A workers, who face unique vulnerabilities. Employers are reminded that they are legally required to protect workers from heat exposure by providing cool water, breaks, shade, and acclimatization periods for new or returning workers. Training for both workers and managers on heat illness prevention is also essential.

Department of Labor Finalizes and Publishes Rule Enhancing Protections for H-2A Farmworkers. 
The U.S. Department of Labor (“DOL”) announced a final rule to strengthen protections for H-2A farmworkers. The new rule titled “Improving Protections for Workers in Temporary Agricultural Employment in the United States” includes the following provisions: 

  • Adding new protections for worker self-advocacy: The final rule enhances worker advocacy by expanding anti-retaliation protections and allowing self-organization and concerted activities. Workers can decline attending employer-led meetings that discourage union participation. The rule permits workers to consult legal and other key service providers and meet them in employer-furnished housing. Additionally, workers can invite guests, including labor organizations, to their employer-provided housing.
  • Clarifying “for cause” termination: The final rule clarifies that a worker is not “terminated for cause” unless the worker is terminated for failure to comply with an employer’s policies or fails to adequately perform job duties in accordance with reasonable expectations based on criteria listed in the job offer. Additionally, the rule identifies five conditions that must be met in order to ensure that disciplinary and/or termination processes are justified and reasonable: These five conditions are: (1) the worker has been informed, in a language understood by the worker, of the policy, rule, or performance expectation; (2) compliance with the policy, rule, or performance expectation is within the worker’s control; (3) the policy, rule, or performance expectation is reasonable and applied consistently to H-2A workers and workers in corresponding employment; (4) the employer undertakes a fair and objective investigation into the job performance or misconduct; and (5) the employer corrects the worker’s performance or behavior using progressive discipline. 
  • Seat Belts: Any employer provided transportation must have seat belts if the vehicle was manufactured with seat belts. All passengers and the driver must be wearing seat belts before the vehicle can be driven. 
  • Ensuring timely wage changes for H-2A workers:  The final rule establishes that the effective date of updated adverse effect wage rates is the date of publication in the Federal Register. 
  • Passport Withholding: The final rule prohibits an employer from holding or confiscating a worker’s passport, visa, or other immigration or government identification documents. An employer may, however, hold a worker’s passport for safekeeping only if: (1) the worker voluntarily requests that the employer keep the documents safe; (2) the employer returns the documents to the worker immediately upon their request; (3) the employer did not direct the worker to submit the request; and (4) the worker states, in writing, that the three conditions listed above have been met. 

The final rule is effective on June 28, 2024. However, the DOL has made it clear that H-2A applications filed before August 28, 2024, will be subject to the current applicable federal regulations. Applications submitted on or after August 29, 2024, will be subject to the new rule. For more information, visit the DOL’s “H-2A Employer’s Guide to the Final Rule ‘Improving Protections for Workers in Temporary Agricultural Employment in the United States.’

Colorado Establishes State Income Tax Credit for Qualified Agricultural Stewardship Practices. 
Beginning in 2026 Colorado farmers and ranchers will be able to qualify for an income tax credit for actively engaging in conversation stewardship practices. The newly enacted legislation creates three different tiers of income tax credits. 

  • Tier 1: A state income tax credit equal to at least $5 and no more than $75 per acre of land covered by one qualified stewardship practice, up to a maximum of $150,000 per tax year. 
  • Tier 2: A state income tax credit equal to at least $10 and no more than $100 per acre of land covered by two qualified stewardship practices, up to a maximum of $200,000 per tax year.
  • Tier 3: A state income tax credit equal to at least $15 and no more than $150 per acre of land covered by at least three qualified stewardship practices, up to a maximum of $300,000 per tax year. 

However, only $3 million worth of tax credits can be issued in one tax year. Any claims for the tax credit beyond the $3 million dollars are placed on a waitlist in the order submitted and a certificate will be issued for use of the agricultural stewardship credit in the next income tax year. No more than $2 million in claims shall be placed on the waitlist in any given calendar year. Additionally, only one tax credit certificate may be issued per qualified taxpayer in a calendar year, and the taxpayer can only claim the credit for up to three income tax years. 

Ohio House of Representatives Proposes Joint Resolution to Limit Property Tax Increases for Ohio Property Owners. 
The Ohio House of Representatives have proposed to enact a new section in Article I of Ohio’s Constitution. Section 23 would limit property tax increases on Ohioans. Under the proposed change, the amount of real property taxes levied on a parcel of property cannot exceed the amount of tax levied on that parcel in the preceding year plus the rate of inflation or four percent, whichever is lower. There are some exceptions that allow a one-time increase in property tax liability in excess of the four percent limit. The exceptions include: (1) when a parcel is divided; (2) the expiration of a tax exemption, abatement, or credit that applied to the parcel in the preceding year; or (3) when a building is completed or significantly improved and is added to the tax list on the parcel. We will continue to closely monitor how the proposed resolution fares in committee and beyond. If the resolution passes both chambers of the Ohio Legislature, the proposed change would be voted on in the November 5, 2024, election.  

Poison hemlock plants growing in field
By: Peggy Kirk Hall, Wednesday, May 29th, 2024

Updated February 2025

The poison hemlock popping up across Ohio and the questions we’re receiving in the Farm Office both signal that the high season for “noxious weeds” has begun. Ohio has several statutes and regulations intended to curtail the spread of the invasive and potentially harmful weeds we refer to as noxious weeds.  The most common question we’re hearing is this:  if there is a weed problem spreading onto or around my property, what can I do about it? 

There are several answers to this question, and the first is to have a civil discussion with the landowner or agency responsible for the property, alerting them to the problem.  Sometimes that party simply doesn’t know about the weeds or doesn’t know how to remedy the problem.  If the neighborly discussion strategy fails, then the legal answer to the question depends upon two factors:  1) whether the weed is one named in the law or on the “noxious weeds” list, and 2) the location of the weed.

  1. Does the law apply to the weed?

There are two ways Ohio noxious weeds law would apply to a weed situation. One way is if the law specifically refers to the weed.  For example, one law specifically names wild parsnip, wild carrot, oxeye daisy, and wild mustard. The second way is if the law refers generally to noxious weeds, which applies to weeds named on Ohio’s noxious weeds list.  The Ohio Department of Agriculture has the responsibility of identifying and maintaining a list of noxious weeds—that list is in Ohio Administrative Code 901:5-37-01 and includes the following:

  • Shatter cane (Sorghum bicolor)
  • Russian thistle (Salsola Kali var. tenuifolia)
  • Johnsongrass (Sorghum halepense L. (Pers.))
  • Wild parsnip (Pastinaca sativa)
  • Grapevines: when growing in groups of one hundred or more and not pruned, sprayed, cultivated, or otherwise maintained for two consecutive years.
  • Canada thistle (Cirsium arvense L. (Scop.))
  • Poison hemlock (Conium maculatum)
  • Cressleaf groundsel (Senecio glabellus)
  • Musk thistle (Carduus nutans)
  • Purple loosestrife (Lythrum salicaria)
  • Mile-a-mnute Weed (Polygonum perfoliatum)
  • Giant Hogweed (Heracleum mantegazzianum)
  • Apple of Peru (Nicandra physalodes)
  • Marestail (Conyza canadensis)
  • Kochia (Bassia scoparia)
  • Palmer amaranth (Amaranthus palmeri)
  • Kudzu (Pueraria montana var. lobata)
  • Japanese knotweed (Polygonum cuspidatum)
  • Yellow Groove Bamboo (Phyllostachys aureasculata), when the plant has spread from its original premise of planting and is not being maintained.
  • Field bindweed (Convolvulus arvensis)
  • Heart-podded hoary cress (Lepidium draba sub. draba)
  • Hairy whitetop or ballcress (Lepidium appelianum)
  • Perennial sowthistle (Sonchus arvensis)
  • Russian knapweed (Acroptilon repens)
  • Cypress spurge (Euphorbia cyparissias)
  • Hedge bindweed (Calystegia sepium)
  • Serrated tussock (Nassella trichotoma)
  • Columbus grass (Sorghum x almum)
  • Forage kochia (Bassia prostrata)
  • Water hemp (Amaranthus tuberculatus)
  • Spotted knapweed (Centaurea stoebe)
  1.  What is the location of the weed?

There are several different noxious weeds laws, and which one applies depends on the location of the weed.  Here are the three most common locations we receive questions about:

  • If a noxious weed is in the fence row on land outside of a municipality, Ohio’s line fence law addresses noxious weeds in ORC 971.33—971.35.  The law states that a landowner or occupant may give notice to an adjacent landowner or tenant to clear “brush, briers, thistles, or other noxious weeds” within four feet of the line fence on the owner or tenant’s side of the fence.  If the adjacent owner or tenant fails to do so within 10 days, the landowner or occupant may provide notice to the board of township trustees and the trustees must view the premises and determine if there is just cause for the clearing.  If there is, the trustees must “cause the weeds to be cut, by letting the work to the lowest bidder, or by entering into a private contract.”  The county auditor must assess the costs on the landowner’s property taxes.
  • If noxious weeds, wild parsnip, wild carrot, oxeye daisy, wild mustard, or other harmful weeds are on private land beyond the fence row, a person may send written information to the township trustees of the weeds and where they exist.  The trustees must then notify the owner or about the existence of the weeds. The owner must either destroy the weeds or show the township trustees why there is no need for doing so.  If the owner does not take one of these actions within five days of the trustee’s notice, the township trustees “shall cause the weeds to be cut or destroyed and may employ the necessary labor, materials, and equipment to perform the task.” The county auditor must assess the costs on the landowner’s property taxes.
  • If noxious weeds are along a public roadway, Ohio law requires counties, townships and municipalities to cut or destroy the noxious weeds every year between June 1 and 20, August 1 and 20, and if necessary, September 1 and 20, or whenever it’s necessary to destroy the vegetation to prevent or eliminate a safety hazard.  ORC 5579.04 and 5579.08. 

There are other laws that help us deal with the noxious weeds high season, and we review each of those in our law bulletin, Ohio’s Noxious Weeds Laws, in the Property Law Library on farmoffice.osu.edu.

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Lake Erie with sunset in background
By: Peggy Kirk Hall, Wednesday, May 22nd, 2024

A new chapter is developing in the legal battle over resolving water quality problems in the Western Lake Erie Basin.  Earlier this month, the Lucas County Board of Commissioners, City of Toledo, and Environmental Law & Policy Center filed a federal lawsuit against the U.S. Environmental Protection Agency (EPA). The lawsuit targets the EPA’s approval of Ohio’s Total Maximum Daily Load (TMDL) plan for the Maumee River Watershed. If it feels like déjà vu, that’s because it is. In the ten years since Toledo experienced a drinking water crisis caused by harmful algal blooms in the Western Basin, there have been four federal lawsuits demanding a plan for improving water quality in the lake and a legal battle to protect the lake with a “Lake Erie Bill of Rights.”

The current litigation arises from a 2023 settlement agreement that led the Ohio EPA to create the TMDL for the Maumee River Watershed.  A TMDL establishes a framework for future decisions that affect water quality by identifying the links between sources of impairment and pollutant load reductions necessary to reduce impairment and attain water quality standards. The EPA reviewed and approved Ohio EPA’s Maumee River WatershedTMDL last year, against opposition from environmental groups and the parties in the current lawsuit. That approval of the TMDL is the source of the new lawsuit.

According to the plaintiffs, the EPA should not have approved the Maumee River Watershed TMDL because it “will not remediate Lake Erie.” The parties claim that the plan “fails to limit pollution caused by dissolved reactive phosphorus and does not meaningfully address the concentrated feeding operations, or CAFOs, that are responsible for polluting the watershed.” In support of their argument, the parties cite the following five “legal defects” in the plan, each an alleged violation of the Clean Water Act: 

  1. Failure to set Dissolved Reactive Phosphorous (DRP) limits.
  2. Failure to set an adequate “margin of safety” that accounts for lack of knowledge about the relationship between effluent limitations and water quality.
  3. Failure to assign waste load allocations to discharging CAFOs.
  4. Failure to apportion load allocations to all nonpoint sources.
  5. Inadequate implementation plan and failure to provide reasonable assurances.

The lawsuit asks the federal court to vacate the current Maumee River Watershed TMDL and order the EPA to prepare a new TMDL that “will actually clean up Lake Erie.”

What does this mean for Ohio agriculture?

If the plaintiffs are successful, the lawsuit could result in the preparation of a new TMDL for the Western Basin.  The current Maumee River Watershed TMDL plan prepared by the Ohio EPA encourages an “adaptive management” approach for agricultural activities, based on voluntary adoption of management practices coupled with monitoring and progress evaluation. A new TMDL could more directly affect agricultural activities, particularly if the EPA agrees with the plaintiffs’ arguments that the TMDL should  assign waste load allocations to discharging CAFOs and apportion load allocations to all nonpoint sources. But remember that the EPA approved the current TMDL plan, suggesting that the agency will not be inclined to make significant alterations if the court orders it to prepare a new plan.

Other than the possibility of a new TMDL, the lawsuit does not directly affect agricultural operations right now.  It does not name any specific farms or bring them into the litigation.  The lawsuit does not affect current voluntary efforts to reduce water quality impacts, such as H2Ohio. 

Nor is the litigation likely to generate additional lawsuits against agricultural operations that currently comply with all applicable laws, a question we've heard from some producers in the Maumee River watershed.  Several Ohio laws provide defenses to such lawsuits and those laws will continue to be in effect throughout the federal litigation, unless the Ohio legislature makes any changes to the laws.  Those legal defenses, explained in our law bulletin on “Laws that Provide Defenses for Agricultural Production Activities,” apply to operations that meet the specific requirements of the laws and include:

  • The Fertilizer Applicator Certification Training (FACT) defense for claims involving the application of nitrogen, phosphorous, potassium and plant nutrients.
  • The Right to Farm Law defense and exemption from Statutory Nuisance for allegations that agricultural activities are creating a nuisance that unreasonably interferes with health, comfort, or property rights.
  • The Ohio Agricultural Pollution Abatement Law for nuisance claims involving “agricultural pollution,” defined as the failure to use practices to abate erosion, or degradation of waters of the State by residual farm products, manure, or soil sediment.
  • The Confined Animal Feeding Facilities (CAFF) defense for nuisance claims against farms operating under a CAFF permit.

What happens next?

The EPA is likely to respond to the complaint with a request that the federal court dismiss the claim, and we probably won’t see a decision on that request before the end of the year. If the court declines to dismiss the case, the plaintiffs must then convince the court that the current TMDL plan does not comply with the Clean Water Act. Arguments will focus on the five legal defects presented by the plaintiffs. As has been true for the previous litigation, a decision would take a year or more. Yet again, we await the outcome of a Lake Erie lawsuit.

Read the complaint in Lucas County Commissioners v. EPA.

Posted In: Environmental
Tags: Lake Erie, tmdl, western basin
Comments: 0
Cattle standing in field with sunset in background
By: Peggy Kirk Hall, Thursday, May 16th, 2024

Producers shipping certain types of cattle and bison across state lines might have to use electronic identification (EID or RFID) tags if a final rule developed by USDA’s Animal and Plant Health Inspection Service (APHIS) becomes effective. Federal funding is available to help producers obtain the EID tags.  But efforts are underway to stop the EID rule from taking effect.  As we’ve seen in the past, disagreements continue over animal traceability and EID mandates. Here’s an update on the current events surrounding the EID issue.

The APHIS final rule.  The final rule announced by APHIS on April 26, 2024 will amend the animal traceability rule enacted in 2013.  That rule requires “official identification” on certain cattle and bison moved in interstate shipment for the purpose of animal disease traceability. Under the rule, “visual” ear tags are a form of official identification, in addition to certain pre-approved brands and tattoos and group lots.

The new final rule, originally proposed in 2022, will expand the requirements for ear tags used as official identification.  For animals tagged after the rule’s effective date, the ear tags “must be readable both visually and electronically (EID).” The EID rule will continue to apply only to these types of cattle and bison when shipped across state lines:

  • Sexually intact cattle and bison 18 months of age or older;
  • Dairy cattle;
  • Cattle and bison of any age used for rodeo or recreation events, shows, or exhibitions.

Effective date of the rule.  The EID requirement is not yet effective. The final rule will take effect 180-days after the rule was published in the Federal Register.  USDA published the final rule on May 9, 2024, making the effective date November 5, 2024.

Funding for EID tagsBefore APHIS finalized the rule, Congress approved funding to help producers voluntarily obtain EID tags, which cost around $3 each.  The Consolidated Appropriations Act passed in March of 2024 allocated $15 million for EID.  Ohio producers should contact the State Veterinarian’s office at the Ohio Department of Agriculture for information about the availability of free EID tags that comply with the official identification requirements.

EID bill in Congress.  A bill introduced on May 8 by Sen. Mike Rounds (R-SD) would counteract the APHIS final rule. The one-paragraph bill simply states:  “The Secretary of Agriculture shall not implement any rule or regulation requiring the mandatory use of electronic identification eartags on cattle or bison.”

Why the debate over EID?  Animal traceability has long been a controversial issue for the livestock industry.  APHIS and Sen. Rounds capture the two sides of the controversy well with their recent statements summarizing their efforts.  APHIS explains that “the most significant benefits will be enhanced ability to limit disease outbreak impact in the U.S., as well as maintaining foreign markets.”  On the other hand, Sen. Rounds states that “USDA’s proposed RFID mandate is federal government overreach, plain and simple. .. If farmers and ranchers want to use electronic tags, they can do so voluntarily.”

What’s next?  Given the slow pace of legislative activity in Congress, it’s unlikely that Sen. Rounds’ proposal will affect the November 5 effective date of the EID final rule.  Several associations have threatened to bring legal action against the rule, however, so it’s likely we’ll see litigation and other legal challenges.  As seems always to be the case with animal traceability, we still don’t yet know what the future holds.

Legal Groundwork
By: Robert Moore, Tuesday, May 14th, 2024

The Cultivating Connections Conference, an annual event dedicated to farm transition planning, is returning for its second year on August 5th and 6th, 2024. This year's conference will be held at the University of Cincinnati College of Law and will convene farm transition planners—attorneys, accountants, educators, and other professionals—from across the country.

Cultivating Connections serves as a forum for learning, discussing, and collaborating on the latest strategies, tools, and legal and tax aspects of farm transition planning. The conference fosters a supportive community dedicated to preserving the legacy and sustainability of family farms for future generations.

Conference Highlights:

  • In-depth sessions and workshops: Featuring a real-life case study, the conference delves into practical farm transition planning techniques, estate planning considerations, and tax implications.
  • Networking opportunities: Attendees can connect with peers, share experiences, and build relationships with a network of farm transition professionals.
  • Expert speakers: The conference brings together a distinguished faculty of attorneys, accountants, professors, and other professionals who share their knowledge and insights.
  • The Association of Farm Transition Planners: This newly formed association offers ongoing support and resources for farm transition professionals beyond the conference.

Registration and More Information

For detailed information about the Cultivating Connections Conference agenda, speakers, and registration, please visit https://go.osu.edu/cultivatingconnections or use the QR code below. For more information or questions, contact Robert Moore (moore.301@osu.edu).

QR Code Cultivating Connections

About the Cultivating Connections Conference

The Cultivating Connections Conference is a partnership between The Ohio State University Agricultural & Resource Law Program, Iowa State University Center for Agricultural Law & Taxation, and the National Agricultural Law Center.

 

 

 

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