Author: kreager.5

Farm Science Review unveils new mobile ticketing option

Sherrie R. Whaley modified by Dean Kreager
AUG. 24, 2022

Combine and drone in farm field Come celebrate 60 years with us at Farm Science Review, one of the nation’s largest outdoor farm shows (Ken Chamberlain photo).

Even after 60 years, there’s always something new at Farm Science Review and, for this year’s show set for Sept. 20-22, it starts with how visitors can purchase tickets.

A new mobile ticketing option will allow visitors to print tickets at home or save to a mobile device for entry. The presale ticket price of $10 will be available online at through the QR code at the bottom and at our normal participating sales locations until midnight Monday, September 19th.

  • County Extension office
  • H.W. Martin and Sons
  • Granville Milling
  • Utica Feed and Hardware
  • Legend Farm and Feed
  • Heritage Cooperative Nashport
  • Farm Credit Utica

Tickets may still be purchased online during Farm Science Review (FSR) for $15. Children 5 & under are free. Visitors may also still purchase paper tickets with cash or credit card at the gates. Parking is free.

As always, the premier agricultural education and industry exposition will provide valuable information to farmers and producers, while focusing on continuing to educate for the future.

Hosted by the Ohio State University College of Food, Agricultural, and Environmental Sciences, FSR is held at the Molly Caren Agricultural Center, 135 State Route 38, near London. The 60th FSR will focus on “Embracing Time and Change.” Review hours are 8 a.m. to 5 p.m. Sept. 20–21 and 8 a.m. to 4 p.m. Sept. 22.

More than 100,000 people are expected to attend the event, which will feature more than 100 educational sessions including “Ask the Expert” talks, the most comprehensive field crop demonstrations in the United States, 600 exhibits, a career exploration fair, and immersive virtual reality videos of agricultural activities.

“For six decades, FSR has offered a gathering place for agriculture to showcase products, services, and education to the public to improve profitability, sustainability, and excitement for future possibilities,” said Nick Zachrich, FSR manager. “As FSR reaches this milestone year for the 60th edition of bringing the industry together, there is a lot of optimism that the next 60 years will be full of new practices and technology that could be displayed at Farm Science Review.”

Across the 100-acre exhibit area, attendees will see new products and exhibitors, which will range from livestock, electric tractors, and other equipment and implement improvements, as well as educational sessions and displays from OSU Extension.

For more information, visit fsr.osu.edu.

WRITER(S):
Sherrie R. Whaley
614-292-2137
FOR MORE INFORMATION, CONTACT:

Nick Zachrich
zachrich.13@osu.edu
614-292-4278

Estate & Transition Planning

Estate and transition planning have moved up in importance for many in Licking County.  Changes in ownership of properties is happening rapidly do to the high demand of land for non- agricultural purposes in western Licking County.  Ohio State Extension has just put out a series of bulletins to help understand  the processes and terminology involved in estate planning.  I have put a few of these in previous newsletters but this will provide access to the complete series.

Like planning for the next year of production, farm transition and estate planning is critical to a farm’s success.  With good planning, a farm family can protect farm assets, implement family and business goals, and ensure a smooth transition of a viable operation to the next generation.  It’s the kind of planning that can pay off big.  Our Planning for the Future of Your Farm law bulletin series can help with this important planning need.  In this series, we explain the legal tools used for transition and estate planning and present strategies that can address a family’s goals.  Reading our bulletin series and attending our popular workshop (posted on our Events page) are two first steps that can help you plan for the future of your farm.

   Planning for the Future of Your Farm Bulletin Series Overview

  1. Farm Transition Planning:  What it is and What to Expect
  2. The Financial Power of Attorney
  3. The Health Care Power of Attorney and Advance Directives
  4. Wills and Will-based Plans
  5. Legal Tools for Avoiding Probate
  6. Gifting Assets Prior to Death
  7. Using Trusts in Farm Transition Planning
  8. Using Business Entities in Farm Transition Planning
  9. Strategies for Treating Heirs Equitably
  10. Strategies for Transferring Equipment and Livestock

 Full Bulletin Series

2022 Small Farm Ruminant Production Field Day

Dr. Brady Campbell, Assistant Professor, OSU State Small Ruminant Extension Specialist
Garth Ruff, Beef Cattle Field Specialist, OSU Extension

Have a small herd of beef cattle, goats, or a flock of sheep? Are you a new or beginning ruminant livestock producer? If yes to either of these questions, this program is for you!

Join OSU Extension educators and state specialists for an all-day workshop covering topics every ruminant livestock producer needs to know from grazing and nutrition, livestock marketing, facilities and housing. This event is slated to be held on Saturday, October 8th from 9:00 am – 3:00 pm at the OSU ATI Beef Center located at 2736 S. Apple Creek Road, Apple Creek, Ohio 44606. After lunch, those who have an interest in sheep or goats will depart to the Small Ruminant Research Unit located on Fredericksburg Road (5651 Fredericksburg Road, Wooster, Ohio 44691), while those focused on beef cattle will remain at the ATI Beef Center.

Afternoon training sessions will be species-specific that include hands-on training in animal care and handling, basic animal health, livestock evaluation, and much more.

Cost: $30 per person lunch Included.
Limited to first 40  Registrations.
Register at https://go.osu.edu/smallfarmruminantfieldday

Click here for flyer:  Small Farms Ruminant Flyer_Final

Agenda

  • 9:00 Registration Opens
  • 9:30 Welcome and Introductions
  • 9:45 Morning Discussions:
    • Nutrition and Forages
    • Housing, ventilation, manure management
    • Livestock marketing
  • 12:00 Lunch
  • 1:15 Hands on
    • Efficiency (tools, equipment, and facilities)
    • Record keeping
    • Birthing supplies and simulators
    • Sheep – demo shearing, drench gun, trimming feet, FAMACHA
    • Beef – calving simulator, calf processing, BCS, cattle evaluation

For more information, please contact Morrow County OSU Extension Educator, Carri Jagger at jagger.6@osu.edu or Garth Ruff at ruff.72@osu.edu

We look forward to seeing you at the event!

Licking and Knox County Farm Service Agency Offices are Hiring Full-time Positions!!

The Licking and Knox County Farm Service Agency (FSA) offices are accepting applications for full time Program Technician positions in each office. The FSA is an exciting and rewarding place to start, build, and/or continue your career.  Be part of our team and help support the well-being of Ohio agriculture and the American public.

FSA is seeking candidates to perform work in support of Ohio agriculture and farmers.  Farming experience and/or knowledge isn’t required but is a plus.  This position offers benefits, including health insurance that can be carried into retirement, 401(k) plan, paid holidays, vacation and sick leave, and flexible work schedules.  Basic requirements include general office clerical work, record keeping, computer skills, organizational skills and good public relations skills.

This position is responsible for:

  • Carrying out office activities and functions pertaining to one or more of the program areas administered in the county.
  • Interpreting and explaining procedures, program regulations and forms to producers and other agency personnel.
  • Utilizing various web-based software applications to maintain producer data and processing automated forms.
  • Using a high degree of initiative and judgment in planning and carrying out assigned tasks and resolving problems encountered.

Individuals who are interested in applying for these job opportunities will apply online through USAJOBS website at https://www.usajobs.gov/ .  Applicants will enter the appropriate job announcement number below into the keyword search or click on the link below to complete and submit your application.  The current Ohio County FSA vacancy is open and ready to accept applications.

Newark or Mt Vernon, Ohio, CO-1101-4/5/6/7 – Announcement Number FSACO-11623840-22-OH-CF

Application deadline: 11:59 p.m. Eastern Time (ET): Tuesday, September 6, 2022

Applicants interested in learning more about these positions should establish a user profile through https://www.usajobs.gov/.  Profiles offer the opportunity for interested individuals to search for positions by location and/or job titles, upload searchable resumes, and receive automated vacancy announcement updates.

Contact Aaron Stockberger at 740-670-5340 if you have specific questions regarding the Licking County position and Katie Hill at 740-392-0891 regarding the Knox County position.

USDA is an equal opportunity provider, employer, and lender.

Landowner crop lease termination deadline is September 1

By:Peggy Kirk Hall, Associate Professor, Agricultural & Resource Law Wednesday, August 24th, 2022
September 1 calendar

September 1 is fast approaching, and this year it’s an especially important date for landowners leasing cropland under an existing lease that doesn’t address when or how the lease terminates.  In those situations, September 1 is the new deadline established in Ohio law for a landowner to notify a tenant that the landowner wants to terminate the lease.  If the landowner does not provide notice by September 1, the lease continues for another lease term.

This September 1 deadline only applies to verbal or written leases that don’t have a termination date or a deadline for giving notice of termination.  If a crop lease already includes a termination date or a deadline for giving notice of termination, those provisions are unchanged by the new law. The new September 1 termination date also only affects leases of land for agricultural crops.  It does not apply to leases for pasture, timber, farm buildings, horticultural buildings, or leases solely for equipment.

To meet the new legal requirements, a landowner must give the notice of termination in writing and deliver it to the tenant operator by hand, mail, fax, or email on or before September 1.  While the law does not specify what the termination must say, we recommend including the date of the notice, the identity of the lease property being terminated, and the date the lease terminates, which the law states will be the earlier of the end of harvest or December 31, unless the parties agree otherwise.

Tenant operators are not subject to the new September 1 termination deadline—the law applies only to the landowner.  Even so, it’s important for tenant operators to understand the new law because it protects a tenant if a landowner attempts to terminate a lease after September 1.  In those instances, the law allows the tenant to continue the lease for another term because the termination notice was late.

A lesson this new law teaches is the importance of having a written farm lease that includes termination provisions. The parties can agree in advance when the lease will terminate or can set a deadline for notifying the other party of the intent to terminate the lease.  Such terms provide certainty and reduce the risk of conflict and litigation over a “late” termination.

Read the new “termination of agricultural leases” law in Section 5301.71 of the Ohio Revised Code.

What’s in Your Farmland Lease? A Checklist of Farmland Lease Provisions

Peggy Kirk Hall, Asst. Professor and Field Specialist
OSU Extension Agricultural & Resource Law Program
A written farmland lease is a valuable business tool that can help ensure an equitable and sustainable leasing arrangement. A well designed lease should reflect careful consideration of terms that address the needs of both the farmland owner and the tenant operator. The following checklist presents important provisions to consider for a written farmland lease. Be sure to review the checklist with an attorney, accountant and other professionals who can help tailor the farm lease to your specific needs.
Identification of parties and property
– Names and addresses of the landowners and the tenant operator.
– Address or other detailed identification of the property, including total acreage.
Duration, renewal and termination of the lease
– Time period for lease, including start and end dates.
– Whether the lease automatically renews for another lease period if not terminated by a certain date, whether renewal requires review and/or a new signed agreement or whether renewal is prohibited.
– How to terminate the lease, including deadline for terminating and how to give notice of termination.
– If and how to reimburse tenant for applied crop nutrients and completed field work upon lease termination.
– Acts that constitute default or automatic termination.
Rental amount and payments
– Rental amount per acre for a cash rent lease or procedures for calculating rent if using a crop-share or flexible lease arrangement.
– When, where and how to make rental payments.
– If and how to assess penalties for late rental payment.
– Clarification of which party receives farm program payments and payments from eminent domain actions or other transfers of property interests.
General terms
– Responsibilities for insuring the property.
– Whether owner has right to enter the property.
– Whether either party may use the property for hunting, recreation or other non-farm uses.
– Whether lease is binding on heirs or on purchasers or other future owners of property.
– Whether landlord must inform potential purchaser of the lease.
– Whether tenant may sublease to another operator and if so, conditions for allowing or rejecting a sublease and procedures for subleasing.
– Whether parties may amend the lease and if so, procedures for amendments.
– Rights for non-farming uses of the land such as recreation, hunting, energy development.
Soil health and water quality
– Procedures for establishing soil health indicators at beginning and end of lease period.
– Procedures for soil testing during lease period.
– Responsibilities for maintaining or improving soil fertility, including acceptable or prohibited nutrients and financial responsibility for water quality impacts.
– Required and prohibited practices such as conservation tillage and use of cover crops, including responsibility for cover crop management.
Operation and maintenance
– Who is responsible for maintaining fences, fence rows, overhanging branches, noxious weeds, field access points, grassed waterways.
– Who is responsible for maintaining, making or paying for necessary capital improvements such as sub-surface drainage, fences and gates.
Resolving issues and disputes
– Procedure for notification and handling of disputes or issues, such as whether to require mediation or arbitration.
FOR MORE INFORMATION FROM OSU EXTENSION’S AGRICULTURAL & RESOURCE LAW PROGRAM:
– Visit our website at http://farmoffice.osu.edu.
– Sign up at http://farmoffice.osu.edu/blog to receive our blog postings by e-mail with timely articles on legal issues of importance to Ohio agriculture.
– Contact us by e-mail at aglaw@osu.edu.

‘A Night in the Forest: Nocturnal wildlife and night skies’ offered by A DAY in the WOODS on Friday, September 9 at the Vinton Furnace State Forest

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Photo courtesy of the ODNR Division of Wildlife

The forest is a wonderful and mysterious place especially at night.  Join us on September 9th for “A Night in the Forest: Nocturnal wildlife and night skies”.  This special evening program by A DAY in the WOODS will take place at the Vinton Furnace State Forest.  Program attendees will have the opportunity to:

  • Experience the forest at night

  • Discover some common and not so common night sounds in the forest

  • Learn about chimney swifts, nightjars and eastern whip-poor-wills

  • Search for moths and caterpillars and other nocturnal insects

  • “Listen” to bats and learn about echolocation

  • And if the weather cooperates – view the magnificent night sky with minimal light pollution

Wildlife biologists and other natural resources personnel from the Ohio Department of Natural Resources and the Ohio State University, School of Environment and Natural Resources will be on hand to lead the wildlife portion of the program.   George Eberts and the Ohio University Astronomy Club will be on site with telescopes to interpret the night sky.

 

This program will take place on September 9th at the Vinton Furnace State from 6:30 to 10 PM.   A registration fee of $12 will cover the cost of a light evening meal and program materials.

 

Please use one of the following methods to register by September 5th: register and pay online at http://go.osu.edu/vintonswcd; call the Vinton Soil and Water Conservation District 740-596-5676; or email Dave Apsley at apsley.1@osu.edu.

 

If you’ve got one handy, please bring a headlight or flashlight.

Directions – Experimental Forest

OSU Income Tax Schools 2022- Two-Day Tax Schools for Tax Practitioners & Agricultural & Natural Resources Income Tax Issues Webinar

By: Barry Ward & Jeff Lewis, OSU Income Tax Schools

Tax provisions related to new legislation as well as continued discussion related to COVID-related legislation for both individuals and businesses are among the topics to be discussed during the upcoming OSU Income Tax Schools offered throughout Ohio in October, November, and December.

The annual series is designed to help tax preparers learn about federal tax law changes and updates for this year as well as learn more about issues they may encounter when filing individual and small business 2022 tax returns.

OSU Income Tax Schools are intermediate-level courses that focus on interpreting tax regulations and changes in tax law to help tax preparers, accountants, financial planners, and attorneys advise their clients. The schools offer continuing education credit for certified public accountants, enrolled agents, attorneys, annual filing season preparers and certified financial planners.

Attendees also receive a class workbook that alone is an extremely valuable reference as it offers over 600 pages of material including helpful tables and examples that will be valuable to practitioners. Summaries of the chapters in this year’s workbook can be viewed at this site:

https://farmoffice.osu.edu/tax/2022-tax-school-chapters

A sample chapter from a past workbook can be found at:

https://taxworkbook.com/about-the-tax-workbook/

This year, OSU Income Tax Schools will offer both in-person schools and an online virtual school presented over the course of four afternoons.

In-person schools:

October 27-28, Ole Zim’s Wagon Shed, Gibsonburg/Fremont

October 31-November 1, Presidential Banquet Center, Kettering/Dayton

November 3-4, Old Barn Restaurant & Grill, Lima

November 8-9, Muskingum County Conference and Welcome Center, Zanesville

November 21-22, Ashland University, John C. Meyers Convocation Center, Ashland

November 29-30, Nationwide & Ohio Farm Bureau 4-H Center, Columbus

December 5-6, Hartville Kitchen, Hartville

Virtual On-Line School presented via Zoom:

November 7, 10, 14 & 18, 12:30 – 4:45 p.m.

Register two weeks prior to the school date for the two-day tax school early-bird registration fee of $400.  This includes all materials, lunches, and refreshments. The deadline to enroll is 10 business days prior to the date of each school. After the early-bird deadline, the fee increases to $450.

Additionally, the 2022 Checkpoint Federal Tax Handbook is available to purchase by participants for a discounted fee of $60 each. Registration information and the online registration portal can be found online at:

http://go.osu.edu/2022tax

In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Thursday, Dec. 8 at 1 p.m. The webinar is $25 for school attendees and $50 for non-attendees and is approved by the IRS and the Ohio Accountancy Board for continuing education credit.

A webinar on Ag Tax Issues will be held Tuesday, Dec. 13 from 8:45 a.m. to 3:20 p.m.

If you are a tax practitioner that represents farmers or rural landowners or are a farmer or farmland owner that prepares your own taxes, this five-hour webinar is for you. It will focus on key topics and new legislation related specifically to those income tax returns.

Registration, which includes the Ag Tax Issues workbook, is $160 if registered at least two weeks prior to the webinar. After November 29, registration is $210. Register by mail or on-line at https://go.osu.edu/agissues2022.

Participants may contact Ward at 614-688-3959, ward.8@osu.edu or Jeff Lewis at 614-247-1720, lewis.1459@osu.edu for more information.

New lease termination law applies to farm lease landlords

By:Peggy Kirk Hall, Associate Professor, Agricultural & Resource Law Tuesday, July 19th, 2022
Person signing a contract

Lawsuits over late terminations of farm crop leases might reduce after a new law in Ohio takes effect on July 21, 2022.  The law will affect situations where the parties in a farm crop leasing arrangement have not addressed a date or method for terminating the lease–typically verbal leases, although a written lease might also fail to address termination.  A landlord in those situations who wants to end the crop lease will have to do so by delivering a written notice of termination to the tenant operator by September 1.  A late attempt by the landlord to terminate the lease after September 1 would not be effective and the lease would continue for another crop year, although a tenant operator can choose to agree to accept a landlord’s late termination.

Why the new law?

It’s been common practice in Ohio for landlords and tenants to enter into a simple farm lease arrangement, usually verbal, that repeats from year-to-year with the only term up for discussion sometimes being the rental amount. Other important leasing details are overlooked, such as when the lease ends and what one party must do to terminate the lease.  The lack of these details is especially problematic when the land changes hands due to a sale or a landlord’s death, or if another operator tries to “bid up” the leasing amount.  Without any termination notice provisions, the landlord might try to terminate the leasing arrangement in late Winter or early Spring, after the tenant operator made investments on the belief that the lease would continue for another crop year.   f the operator stands to lose investments and income, litigation is the likely outcome and a court will decide if the landlord attempted to terminate the lease “too late.”  We’e seen many cases like this in Ohio.

Ohio’s new law aims to reduce farm lease termination conflicts by requiring the landlord to give  advance notice of the intent to terminate the lease.  A termination by the landlord by September 1 should provide the operator with sufficient notice that the lease is not continuing, keeping the operator from making post-harvest and end-of-year investments for the next crop year.  This is a common law in other states, and Ohio is one of the last states in the Midwest to enact this type of “statutory termination date” for farm leases.

New law highlights the importance of a written farm lease

We always encourage parties to put their farm lease agreement in writing.  A written farm lease can detail important terms such as termination, preventing uncertainty in the future.  A written lease also complies with Ohio’s Statute of Frauds. That law requires a farm lease to be in writing, meaning that verbal leases aren’t automatically enforceable in a court of law.  Due to the Statute of Frauds requirement, parties to a verbal farm lease must convince the court that their lease deserves an “exception” from the law and if the exception is granted, would have to prove the terms of their verbal agreement.  Verbal leases are always at risk of non-enforcement and disagreement over the terms of the lease.

Using a written lease, the parties may agree to their own termination procedures and dates and the statutory termination law would not apply to their leasing arrangement.  The law is simply a default for those crop leasing situations that do not address termination.

Details of the new law

We’ve developed several questions and answers that help explain the new law, available here and in our newest Law Bulletin, Ohio’s New Statutory Termination Date for Farm Crop Leases, available on farmoffice.osu.edu.

What farm leases are subject to the new law?
The law applies to both written and verbal “agricultural lease agreements” that address the planting, growing, and harvesting of agricultural crops. The law does not apply to leases for pasture, timber, farm buildings, horticultural buildings, or equipment.

What if a lease already addresses termination?
The new law only applies when a leasing arrangement has not provided for a termination date or a method for giving notice of termination. If the landlord and tenant operator have addressed these provisions in their leasing situation, the provisions are unchanged by the law and continue to be effective.

When is the termination effective?
If a landlord gives notice of termination in writing by September 1, the law states that the lease is terminated either upon the date harvest is complete or December 31, whichever is earlier. However, the law allows the parties to establish a different termination date if agreed to in writing.

How must a landlord give notice of termination?
The landlord must give the notice in writing and deliver it to the tenant operator by hand, mail, facsimile, or email by September 1. The law does not require using specific language for the notice, but we recommend including the date of the notice, an identification of the lease property, and a statement that the lease will terminate at the end of harvest or December 31, 20____ unless the parties agree in writing to a different date.

What if a landlord terminates after September 1?
Unless the leasing arrangement provides otherwise, a termination delivered by the landlord after September is not effective and the lease would continue for another period. However, the tenant operator could agree to accept the late termination. If so, the parties should both sign a termination date agreement.

Can a tenant terminate a lease after September 1?
A tenant operator is not subject to the new law and can terminate a lease after September 1 unless the leasing arrangement provides otherwise.

Help with farm leases

Our farmland leasing library contains several resources about the legal aspects of farm leases.  We also address the economic side of farmland leasing with data on cash rents and farmland values, custom rates and machinery costs, and enterprise budgets.  If you need assistance finding an agricultural attorney who works with farm leases, we can help with that too; contact us by email at aglaw@osu.edu.  We’ll do our best to help you reduce the uncertainty and risk of your farm leasing arrangement.