Zoning and land use: A case study in urban sprawlBy Paul J. EvansAgricultural Law, November 2002The following is an excerpt from materials presented by the author at the ISBA's Agricultural Law Section's "Law of the Prairie" seminar in the spring of this year.
Current topics—individual income taxBy Thomas F. HartzellAgricultural Law, July 2002The Economic Growth and Tax Relief Reconciliation Act of 2001 was passed by Congress on May 26, 2001, and signed by President Bush shortly after the Memorial Day recess of Congress.
Saline County, Kansas resolution placing builders on notice of agricultural useBy David HoffAgricultural Law, May 2002Illinois and several other states have legislation designed "to protect farming operations from nuisance suits under certain circumstances," 740 ILCS 70/0.01 et seq., with the stated purpose of such legislation being "to conserve and protect and encourage the development and improvements of its agricultural land for the production of food and other agricultural products." 740 ILCS 70/1.
Using defined survey terms in farmland purchase agreementsBy Kenneth R. EathingtonAgricultural Law, May 2002Often times buyers and sellers will negotiate, as a condition of a contract for the purchase of farmland, the delivery of a survey.
Are you liable for overtime pay?By Jeffrey A. MolletAgricultural Law, April 2002Generally, a salaried employee has always been considered just that; an employee who for a set salary works as many hours (or as few hours in some cases) as necessary to accomplish the duties assigned to be completed.
New income tax rates for non-grantor trusts and estatesBy Mike DroneAgricultural Law, April 2002The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) brought major tax relief for individuals both in the income and estate tax areas.
A tribute to Professor Harold (Hank) W. HannahBy Donald L. Uchtmann & Margaret Rosso GrossmanAgricultural Law, April 2002Harold "Hank" Winford Hannah, a respected lawyer, teacher and scholar, died November 20, 2001 in Mt. Vernon, Illinois, just a few miles from his rural Texico home.
Using the Illinois Landlord’s Lien After June 30, 2001By Donald L. Uchtmann & D. K. BannerCommercial Banking, Collections, and Bankruptcy, March 2002Having a financially stable tenant with a solid reputation for being an excellent farmer is among the best ways to assure that a farmland owner will collect rent.
Estate and gift tax changes for 2002By Mike DroneAgricultural Law, January 2002Several changes in the estate and gift tax law go into effect in 2002.
Landlord’s lien issues: a trap for the uninformed and unmotivatedBy James R. GrebeAgricultural Law, January 2002Article 9 of the Illinois Uniform Commercial Code (810 ILCS 5/9-101, et seq.) (hereinafter referred to as "UCC") was revised in the Year 2000. The revisions were effective July 1, 2001.
Securing the right to receive government payments under revised Article 9By Jeffrey A. MolletAgricultural Law, January 2002Whether a security interest in government program payments is perfected has always been at the center of debate, generally in the bankruptcy or "farmer-in-distress" context, and the issue remains largely unresolved by the recent revisions to Article 9 of the Illinois Uniform Commercial Code that took effect on July 1, 2001.
Supreme Court considering plant patent issueBy Thomas A. JenningsAgricultural Law, January 2002On October 3, 2001, the Supreme Court heard oral arguments in Pioneer Hi-Bred International, Inc. v. J.E.M. Ag Supply, Inc. 99-1996 to determine whether patents on Pioneer genetically engineered seed corn were valid under Title 35, section 101 of the United States Code.
Providing credit—risk or reward?By Jeffrey A. MolletAgricultural Law, November 2001In today's economy, and especially for agribusinesses, providing credit to customers may be a double-edged sword. Obviously, on one edge rests the theory that the extension of credit may lead to more customers and increased revenues; the other edge is the dangerously sharp side which may lead to unpaid accounts generating collection fees and losses.
Using the Illinois landlord’s lien after June 30, 2001By Donald L. Uchtmann & D. K. BannerAgricultural Law, November 2001Having a financially stable tenant with a solid reputation for being an excellent farmer is among the best ways to assure that a farmland owner will collect rent.
Agriculture education in Illinois— a call to action for membersBy Michael MassieAgricultural Law, May 2001Illinois has more than 75,000 farms, covering 28.1 million acres of land, and is the number one production state in the nation in soybeans, producing 400 million bushels... enough to fill 113,700 railroad box cars, forming a train that would stretch from Peoria to Boston.
Gift splitting can cost OFOBI deduction on 706By Mike DroneAgricultural Law, May 2001The Qualified Family Owned Business Interests deduction allowed by IRC sec. 2057 is available to qualifying estates with farms or closely held businesses
Miami Tribe lawsuit continues to developBy Barbara StilleAgricultural Law, May 2001On June 2, 2000, the Miami Tribe of Oklahoma filed suit in Federal District Court in the Southern District of Illinois against landowners in 15 separate counties, including tracts in Champaign, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Effingham, Ford, Iroquois, Jasper, Moultrie, Livingston, Shelby and Vermilion counties.
Federal prosecution of farmer for killing birdsAgricultural Law, November 2000An 80-year old retired Mascoutah farmer was Federally prosecuted on criminal charges this summer, and faces more civil charges from the State of Illinois.
Horse show participant fails to prove willful and wanton conduct by horse show sponsorBy Teresa VamosAgricultural Law, November 2000On November 23, 1999, the Illinois Appellate Court, Fourth District, in Lessman v. Rhodes, No. 4-99-0262 (4th District, November 23, 1999), issued the second reported court decision in Illinois interpreting the Illinois Equine Activity Liability Act (745 ILCS 47/1, et. seq.).
The meaning of minerals in IllinoisBy Mike DroneAgricultural Law, November 2000It is quite common in Southern Illinois to sever the mineral estate from the surface estate when conveying land.
Natural drainage: rights and responsibilitiesBy Jeffrey A. MolletAgricultural Law, November 2000In the November 1999 issues of Agricultural Law, James Cottrell provided readers with an excellent analysis of mutual drainage issues involving man-made drains
Offer and acceptance for sale of farmlandBy Paul A. MeintsAgricultural Law, November 2000The sale of residential real estate in Illinois typically starts from a Purchase Agreement or an Offer and Acceptance that has some standardization for that particular county's norms
Practice aid for deed preparationBy Paul A. MeintsAgricultural Law, November 2000Preparing deeds for clients is a common event for nearly every member of the Agricultural Law Section.