logan county sales tax seminar february 18, 2009 presented by: jenny r. snapp, luc director a...

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Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director AGRICULTURE EXEMPTION 1

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Page 1: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

1

Logan County Sales Tax SeminarFebruary 18, 2009Presented by: Jenny R. Snapp, LUC Director

AGRICULTURE EXEMPTION

Page 2: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

2ZONING POWER RELATED

TO AGRICULTURE

Township zoning only has the power expressly granted by statute. (ORC)

Township zoning authority is outlined in Chapter 519 of the Ohio Revised Code

There is no similar agriculture exemption in the municipal zoning enabling statutes

Page 3: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

3AGRICULTURAL EXEMPTION FROM TOWNSHIP ZONING REGULATIONS

Ohio Revised Code confers no power to townships to:

Prohibit the use of any land for agricultural purposes

Prohibit the construction or use of any building or structures that are incident to the use of Agriculture on the property

Townships may not require a zoning certificate for any such building or structure

Page 4: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

4519.01TOWNSHIP ZONING

– AGRICULTURE DEFINED

As used in section 519.02 to 519.25 of the Revised Code, “agriculture” includes farming; ranching; 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; 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.

Page 5: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

5EXAMPLES OF AGRICULTURE

Farming or Ranching

Horticulture, Viticulture, Aquaculture & Apiculture

Dairy Production

Production of field crops, including, but not limited to: Vegetables, Tobacco, Fruits, Shrubs, Trees, Flowers, Sod, Timber & Mushrooms

Any combination of the uses described ORC 519.01

Page 6: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

6EXCEPTIONS TO THE AG

EXEMPTION

Townships may regulate agriculture in the following circumstances:

In a platted subdivision

In an area of 15 or more lots approved under subdivision law that are contiguous to one another even if divided by a road

Page 7: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

7EXCEPTIONS TO THE AG

EXEMPTION

In those circumstances, a township may:

Regulate agriculture on lots of one acre or less

Regulate building setback lines, height and size of buildings incident to agriculture on the land

On lots of one to five acres, a township may regulate dairying, and poultry husbandry, provided that at least 35% of the lots in the area are developed.

Townships may not regulate agriculture on any lot greater than five acres

Page 8: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

8OTHER AG RELATED

EXCEPTIONS

Farm Markets

No power is granted to townships to prohibit the use of any land for farm market in any district, provided: 50% or more of gross income from the market comes

from produce raised on operations owned or operated by the operator the farm market in a normal crop year. ORC 519.21(C)

Exceptions: Zoning may regulate size of the structure, size or parking

areas, building set back lines, and ingress and egress, IF the regulations are deemed to necessary to protect the health safety and welfare or the public.

Page 9: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

9LARGE LIVESTOCK

FACILITIES

The Ohio Livestock Environmental Permitting Program (LEPP) has additional restrictions on Township Zoning Authority:

Owners or Operators of animal feeding facility that have permits or are operating under an approved plan through LEPP, shall not be required by any political subdivision to obtain, licenses, permits or other approval

Confined Animal Feeding Operations (CAFO) are considered agriculture, as the ORC definition of Agriculture includes “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.”

Page 10: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

10AGRICULTURAL EXEMPTION

IN THE COURTS

Lexington Township v. O’Brien

Township sought the removal of van box that was being used as barn for a horse, deer & goats. Court held that the box was exempt as incident to agriculture.

The court ruled that “animal husbandry” includes keeping of farm animals – breeding and selling of livestock is not necessary.

Mentor Lagoons, Inc. v. Board of Appeals of Mentor Township

The issue at hand in this case was the meaning of “Animal Husbandry” The Ohio Supreme Court ruled “animal husbandry” could

extend to the keeping of horses.

Therefore, a Township Zoning Resolution could not prevent the keeping of horses, even in a residential district.

All references to

court cases are

cited from Ohio

Planning and

Zoning Law, 2008

Edition

Page 11: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

11AGRICULTURAL EXEMPTION

IN THE COURTS

Atwater Township v. Demczyk

Agricultural Exemption used to allow the construction of a lake and track as incident to use to a horse training and breeding farm.

Trumball County appeals court ruled that the harvesting of timber is an agricultural use, and not subject to township zoning

Columbia Township Board of Zoning Appeals v. Otis

Owner began offering “haunted hayrides”

Later, owner incorporated themes, including actors, lights and sounds.

Lorain County appeals court ruled that even if the original ride constituted and agricultural use, “there came a point at which the activity evolved into something which could no longer fall within the definition of “agriculture”.......”

Result, not deemed an ag. exemption.

All references to

court cases are

cited from Ohio

Planning and

Zoning Law, 2008

Edition

Page 12: Logan County Sales Tax Seminar February 18, 2009 Presented by: Jenny R. Snapp, LUC Director A GRICULTURE E XEMPTION 1

12 QUESTIONS?

L-U-C Regional Planning Commission

9676 E. Foundry St.

East Liberty, OH 43319

Jenny Snapp, Director [email protected]

Wes Dodds, Planner [email protected]

Kyle Hanigosky, Planner [email protected]

Heather Martin, Office Manager [email protected]