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 gas from the | 37 |
anaerobic digestion of organic materials, including animal waste, | 38 |
municipal wastewater, and agricultural crops and residues, | 39 |
provided that at least fifty per cent of the starting material | 40 |
that was used to produce the gas was derived from the same tracts, | 41 |
lots, or parcels of land on which the gas was produced. | 42 |
(3) "Biomass energy" means energy that is produced from | 43 |
organic material derived from plants or animals and available on a | 44 |
renewable basis, including, but not limited to, agricultural | 45 |
crops, tree crops, crop by-products, and residues, provided that | 46 |
at least fifty per cent of the starting material that was used to | 47 |
produce the energy was derived from the same tracts, lots, or | 48 |
parcels of land on which the energy was produced. | 49 |
Sec. 519.01. (A) As used in section 519.02 to 519.25 of the | 55 |
Revised Code, "agriculture" includes farming; ranching; | 56 |
aquaculture; apiculture; horticulture; viticulture; animal | 57 |
husbandry, including, but not limited to, the care andor raising | 58 |
of livestock, equine, and fur-bearing animals; poultry husbandry | 59 |
and the production of poultry and poultry products; dairy | 60 |
production; the production of field crops, tobacco, fruits, | 61 |
vegetables, nursery stock, ornamental shrubs, ornamental trees, | 62 |
flowers, sod, or mushrooms; timber; pasturage; any combination of | 63 |
the foregoing; the processing, drying, storage, and marketing of | 64 |
agricultural products when those activities are conducted in | 65 |
conjunction with, but are secondary to, such husbandry or | 66 |
production; biodiesel production; biomass energy production; | 67 |
electric or heat energy production; and biologically derived | 68 |
methane gas production. | 69 |
(2) "Biologically derived methane gas" means gas from the | 81 |
anaerobic digestion of organic materials, including animal waste, | 82 |
municipal wastewater, and agricultural crops and residues, | 83 |
provided that at least fifty per cent of the starting material | 84 |
that was used to produce the gas was derived from the same tracts, | 85 |
lots, or parcels of land on which the gas was produced. | 86 |
(3) "Biomass energy" means energy that is produced from | 87 |
organic material derived from plants or animals and available on a | 88 |
renewable basis, including, but not limited to, agricultural | 89 |
crops, tree crops, crop by-products, and residues, provided that | 90 |
at least fifty per cent of the starting material that was used to | 91 |
produce the energy was derived from the same tracts, lots, or | 92 |
parcels of land on which the energy was produced. | 93 |
(1) Tracts, lots, or parcels of land totaling not less than | 102 |
ten acres that, during the three calendar years prior to the year | 103 |
in which application is filed under section 5713.31 of the Revised | 104 |
Code, and through the last day of May of suchthat year, were | 105 |
devoted exclusively to commercial animal or poultry husbandry, | 106 |
aquaculture, apiculture, the production for a commercial purpose | 107 |
of timber, field crops, tobacco, fruits, vegetables, nursery | 108 |
stock, ornamental trees, sod, or flowers, biodiesel production, | 109 |
biomass energy production, electric or heat energy production, | 110 |
biologically derived methane gas production, or the growth of | 111 |
timber for a noncommercial purpose, if the land on which the | 112 |
timber is grown is contiguous to or part of a parcel of land under | 113 |
common ownership that is otherwise devoted exclusively to | 114 |
agricultural use, or were devoted to and qualified for payments or | 115 |
other compensation under a land retirement or conservation program | 116 |
under an agreement with an agency of the federal government; | 117 |
(2) Tracts, lots, or parcels of land totaling less than ten | 118 |
acres that, during the three calendar years prior to the year in | 119 |
which application is filed under section 5713.31 of the Revised | 120 |
Code and through the last day of May of suchthat year, were | 121 |
devoted exclusively to commercial animal or poultry husbandry, | 122 |
aquaculture, apiculture, the production for a commercial purpose | 123 |
of field crops, tobacco, fruits, vegetables, timber, nursery | 124 |
stock, ornamental trees, sod, or flowers, biodiesel production, | 125 |
biomass energy production, electric or heat energy production, or | 126 |
biologically derived methane gas production where such activities | 127 |
produced an average yearly gross income of at least twenty-five | 128 |
hundred dollars during suchthat three-year period or where there | 129 |
is evidence of an anticipated gross income of suchthat amount | 130 |
from such activities during the tax year in which application is | 131 |
made, or were devoted to and qualified for payments or other | 132 |
compensation under a land retirement or conservation program under | 133 |
an agreement with an agency of the federal government; | 134 |
(4) Tracts, lots, or parcels of land, or portions thereof | 138 |
that, during the previous three consecutive calendar years have | 139 |
been designated as land devoted exclusively to agricultural use, | 140 |
but suchthe land has been lying idle or fallow for up to one year | 141 |
and no action has occurred to suchthe land that is either | 142 |
inconsistent with the return of it to agricultural production or | 143 |
converts the land devoted exclusively to agricultural use as | 144 |
defined in this section. Such land shall remain designated as land | 145 |
devoted exclusively to agricultural use, provided that beyond one | 146 |
year, but less than three years, the landowner proves good cause | 147 |
as determined by the board of revision. | 148 |
"Land devoted exclusively to agricultural use" includes | 149 |
tracts, lots, or parcels of land or portions thereof that are used | 150 |
for conservation practices, provided that the tracts, lots, or | 151 |
parcels of land or portions thereof comprise twenty-five per cent | 152 |
or less of the total of the tracts, lots, or parcels of land that | 153 |
satisfy the criteria established in division (A)(1), (2), or (4) | 154 |
of this section together with the tracts, lots, or parcels of land | 155 |
or portions thereof that are used for conservation practices. | 156 |
(E) "Conservation practices" are practices used to abate soil | 184 |
erosion as required in the management of the farming operation, | 185 |
and include, but are not limited to, the installation, | 186 |
construction, development, planting, or use of grass waterways, | 187 |
terraces, diversions, filter strips, field borders, windbreaks, | 188 |
riparian buffers, wetlands, ponds, and cover crops for that | 189 |
purpose. | 190 |