Sec. 303.01. (A) As used in sections 303.02 to 303.25 of the | 11 |
Revised Code, "agriculture" includes farming; ranching; | 12 |
aquaculture; apiculture; horticulture; viticulture; animal | 13 |
husbandry, including, but not limited to, the care andor raising | 14 |
of livestock, equine, and fur-bearing animals; poultry husbandry | 15 |
and the production of poultry and poultry products; dairy | 16 |
production; the production of field crops, tobacco, fruits, | 17 |
vegetables, nursery stock, ornamental shrubs, ornamental trees, | 18 |
flowers, sod, or mushrooms; timber; pasturage; any combination of | 19 |
the foregoing; the processing, drying, storage, and marketing of | 20 |
agricultural products when those activities are conducted in | 21 |
conjunction with, but are secondary to, such husbandry or | 22 |
production; biodiesel production; biomass energy production; | 23 |
electric or heat energy production; and biologically derived | 24 |
methane gas production. | 25 |
(2) "Biologically derived methane gas" means landfill methane | 37 |
gas or gas from the anaerobic digestion of organic materials, | 38 |
including animal waste, municipal wastewater, and agricultural | 39 |
crops and residues, provided that at least fifty per cent of the | 40 |
starting material that was used to produce the gas was derived | 41 |
from the same tracts, lots, or parcels of land on which the gas | 42 |
was produced. | 43 |
(3) "Biomass energy" means energy that is produced from | 44 |
organic material derived from plants or animals and available on a | 45 |
renewable basis, including, but not limited to, agricultural | 46 |
crops, tree crops, crop by-products, and residues, provided that | 47 |
at least fifty per cent of the starting material that was used to | 48 |
produce the energy was derived from the same tracts, lots, or | 49 |
parcels of land on which the energy was produced. | 50 |
Sec. 519.01. (A) As used in section 519.02 to 519.25 of the | 56 |
Revised Code, "agriculture" includes farming; ranching; | 57 |
aquaculture; apiculture; horticulture; viticulture; animal | 58 |
husbandry, including, but not limited to, the care andor raising | 59 |
of livestock, equine, and fur-bearing animals; poultry husbandry | 60 |
and the production of poultry and poultry products; dairy | 61 |
production; the production of field crops, tobacco, fruits, | 62 |
vegetables, nursery stock, ornamental shrubs, ornamental trees, | 63 |
flowers, sod, or mushrooms; timber; pasturage; any combination of | 64 |
the foregoing; the processing, drying, storage, and marketing of | 65 |
agricultural products when those activities are conducted in | 66 |
conjunction with, but are secondary to, such husbandry or | 67 |
production; biodiesel production; biomass energy production; | 68 |
electric or heat energy production; and biologically derived | 69 |
methane gas production. | 70 |
(2) "Biologically derived methane gas" means landfill methane | 82 |
gas or gas from the anaerobic digestion of organic materials, | 83 |
including animal waste, municipal wastewater, and agricultural | 84 |
crops and residues, provided that at least fifty per cent of the | 85 |
starting material that was used to produce the gas was derived | 86 |
from the same tracts, lots, or parcels of land on which the gas | 87 |
was produced. | 88 |
(3) "Biomass energy" means energy that is produced from | 89 |
organic material derived from plants or animals and available on a | 90 |
renewable basis, including, but not limited to, agricultural | 91 |
crops, tree crops, crop by-products, and residues, provided that | 92 |
at least fifty per cent of the starting material that was used to | 93 |
produce the energy was derived from the same tracts, lots, or | 94 |
parcels of land on which the energy was produced. | 95 |
(1) Tracts, lots, or parcels of land totaling not less than | 104 |
ten acres that, during the three calendar years prior to the year | 105 |
in which application is filed under section 5713.31 of the Revised | 106 |
Code, and through the last day of May of suchthat year, were | 107 |
devoted exclusively to commercial animal or poultry husbandry, | 108 |
aquaculture, apiculture, the production for a commercial purpose | 109 |
of timber, field crops, tobacco, fruits, vegetables, nursery | 110 |
stock, ornamental trees, sod, or flowers, biodiesel production, | 111 |
biomass energy production, electric or heat energy production, | 112 |
biologically derived methane gas production, or the growth of | 113 |
timber for a noncommercial purpose, if the land on which the | 114 |
timber is grown is contiguous to or part of a parcel of land under | 115 |
common ownership that is otherwise devoted exclusively to | 116 |
agricultural use, or were devoted to and qualified for payments or | 117 |
other compensation under a land retirement or conservation program | 118 |
under an agreement with an agency of the federal government; | 119 |
(2) Tracts, lots, or parcels of land totaling less than ten | 120 |
acres that, during the three calendar years prior to the year in | 121 |
which application is filed under section 5713.31 of the Revised | 122 |
Code and through the last day of May of suchthat year, were | 123 |
devoted exclusively to commercial animal or poultry husbandry, | 124 |
aquaculture, apiculture, the production for a commercial purpose | 125 |
of field crops, tobacco, fruits, vegetables, timber, nursery | 126 |
stock, ornamental trees, sod, or flowers, biodiesel production, | 127 |
biomass energy production, electric or heat energy production, or | 128 |
biologically derived methane gas production where such activities | 129 |
produced an average yearly gross income of at least twenty-five | 130 |
hundred dollars during suchthat three-year period or where there | 131 |
is evidence of an anticipated gross income of suchthat amount | 132 |
from such activities during the tax year in which application is | 133 |
made, or were devoted to and qualified for payments or other | 134 |
compensation under a land retirement or conservation program under | 135 |
an agreement with an agency of the federal government; | 136 |
(4) Tracts, lots, or parcels of land, or portions thereof | 140 |
that, during the previous three consecutive calendar years have | 141 |
been designated as land devoted exclusively to agricultural use, | 142 |
but suchthe land has been lying idle or fallow for up to one year | 143 |
and no action has occurred to suchthe land that is either | 144 |
inconsistent with the return of it to agricultural production or | 145 |
converts the land devoted exclusively to agricultural use as | 146 |
defined in this section. Such land shall remain designated as land | 147 |
devoted exclusively to agricultural use, provided that beyond one | 148 |
year, but less than three years, the landowner proves good cause | 149 |
as determined by the board of revision. | 150 |
"Land devoted exclusively to agricultural use" includes | 151 |
tracts, lots, or parcels of land or portions thereof that are used | 152 |
for conservation practices, provided that the tracts, lots, or | 153 |
parcels of land or portions thereof comprise twenty-five per cent | 154 |
or less of the total of the tracts, lots, or parcels of land that | 155 |
satisfy the criteria established in division (A)(1), (2), or (4) | 156 |
of this section together with the tracts, lots, or parcels of land | 157 |
or portions thereof that are used for conservation practices. | 158 |
(E) "Conservation practices" are practices used to abate soil | 186 |
erosion as required in the management of the farming operation, | 187 |
and include, but are not limited to, the installation, | 188 |
construction, development, planting, or use of grass waterways, | 189 |
terraces, diversions, filter strips, field borders, windbreaks, | 190 |
riparian buffers, wetlands, ponds, and cover crops for that | 191 |
purpose. | 192 |