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This factsheet explains the components of operating agreements for limited liability companies.
This narrative explains the very basics of how property is classified and how title (ownership) to property is held, and the legal rights of disposition associated with that ownership. This discussion primarily concerns real property title passed to heirs as inheritance.
This short article provides a basic overview of wills, their drafting and utility in disposition of property at death.
Sales Taxes are reportable on the sale of many goods and services. Such taxes also become an expense when purchasing inputs for business and personal use. In North Carolina, agricultural products and the purchase of inputs enjoy various exemptions. However, such exemptions have their limit, and it is important to understand when a particular product fails to meet the exemption. Likewise - regarding exemption from sales tax on inputs - North Carolina producers need to be aware of income maintenance requirements for the exemption. For farm operations, most products sold from the farmer direct-to-buyer are exempt from sales taxes, in that the customer neither pays the tax nor the farm operator is required to remit the tax. However, a change in the nature of the farm product sold and where it is sold in combination with other products may trigger a sales tax requirement. Also, if the farmer loses their status as producer of the item sold and is considered a retailer of the item, exemptions are lost. This short paper seeks to clarify the line of when a farmer must remit sales tax for products sold, as well as the responsibilities of farmers and specialty markets.
This publication, chapter 2 of the North Carolina Soybean Production Guide, discusses the soybean market in the United States and managing price risk for North Carolina soybean farmers.
This short article reviews the basics of trusts as used in farm transfer planning.
Participation in conservation practices and restrictions comes in various forms, from revocable-at-will, revocable with penalty, and irrevocable agreements concerning use of land in farming and forestry. Different agreements come with different obligations, and different pathways to termination and modification, when allowed. This fact sheet explores the spectrum of conservation agreements (generally modifiable) to conservation easements (generally revocable). The information herein is the product of the author's research of relevant statutes and regulations, as well as professional experience with such conservation instruments and programs. Note: citations are referenced in numerical superscript and correspond to citations in the endnotes section.
This publication provides farmers or landowners with an overview of rules of liability for any injuries or property damage caused by livestock, whether on the farm or loose outside the property. It covers North Carolina fence law, impoundment of loose livestock, off-farm injury from loose livestock, injury by livestock on the farm, "visitor liability defense” statutes, and animal injury to trespassers.
This Factsheet discusses the steps in forming an LLC in North Carolina for your farm.
This publication is designed to help landowners learn whether their property might be a candidate for a solar lease and what to expect when a solar developer performs due diligence. It also provides a description of legal issues that may arise, such as unclear ownership, zoning restrictions, and other encumbrances such as liens, easements, and existing leases.
This publication provides an overview of the Present-Use Value (PUV) property tax program in North Carolina, with an emphasis on disposition and transfer situations that may imperil continued enrollment.
Though impossible to measure the incidence of neighbor complaints against farmers, North Carolina public policy to protect production agriculture rests on the presumption of a legal pathway by which one landowner can curtail the farming practices of another. These concerns may arise when a neighbor complains to the farm operator about aspects of their land use they find displeasing. Other times when a neighbor discovers that the landowner plans to expand or implement new farming practices on land in their proximity, the neighbor may threaten to “sue” the farmer, or may call local authorities (e.g. zoning office, sheriff’s office, animal control) demanding they use their power to stop the offending farming activity. Such complaints call into force North Carolina’s Right to Farm Law, as well as the Bona Fide Farm exception to county zoning regulations. This short fact sheet provides an overview and contrast between these two policy concepts in farm operation support.
Tips for preventing timber trespass and theft are reviewed in this publication. Special documentation of pertinent laws, avoidance strategies and steps to take once your timber or property has been stolen or trespassed upon.
This brief factsheet covers factors that assign liability for property damage due to tree fall incidents.
This publication covers the basics of leasing land for farming operations, from both a landowner and tenant perspective.
This pre-peer reviewed publication provides a brief overview of the "year-to-year" farm tenancy as protected by the North Carolina General Statutes. Issues examined the nature of farm tenancy, specific termination notice requirements, and removal of personal property by the tenant.
This publication provides a review of research on submerged aquatic vegetation in the Albemarle-Pamlico Estuary System. It documents the benefits of submerged aquatic vegetation, the causes of its decline, and provides options for addressing its loss.
This guide provides an overview of sheep and goat production for small and beginning farmers in North Carolina, emphasizing planning considerations for a successful small ruminant enterprise. This publication is a starting reference for anyone interested in raising sheep and goats on small farms.
This factsheet shares some statistics about the H-2A visa program in North Carolina.
This factsheet provides an overview of a farmer or landowner’s obligations to visitors — invited and otherwise — to the property, including a description of each of the visitor liability defense statutes.
This guide provides an overview of market gardens for small and beginning farmers in North Carolina, with a focus on planning that can result in a profitable market garden enterprise. This publication is a starting reference point for anyone interested in market gardens.
Factsheet summarizing the economic impact of North Carolina's shellfish mariculture industry.
This publication is intended for entrepreneurs interested in exploring agritourism. It offers suggestions for small farms with an emphasis on three areas: fall events, weddings, and educational activities (classes and camps).
This publication provides information to help produce growers understand the variety of insurance coverage or policies available to best cover their farms.
This guide provides an overview of pastured poultry production for small and beginning farmers in North Carolina, with a focus on planning that can result in a profitable poultry enterprise. This publication is a starting reference for anyone interested in pastured poultry production.
This guide summarizes marketing options for grain and soybean growers and explains how to use basis, the difference between cash and futures prices, to evaluate marketing options.
Though there are no hard survey numbers to demonstrate, anecdotally a majority of rented farmland in North Carolina is still done on a “handshake.” Such verbal tenancies — not reduced to writing or a term lease — are protected under North Carolina state law. Without written agreement, details of the tenancy — in the event of dispute — would have to be testified in court by the party seeking to either prove the tenancy (the farmer) or terminate the tenancy (landowner). One key detail is often the allocation of rent and renewal of tenancy in the event land is sold or devised to new owners during the crop year. This paper address how such allocation should be handled at the purchase contract stage, and also following death of prior owner.
On May 28, 2009, new rules for reporting of lump-sum timber sales went into effect. This document outlines these new rules.
This guide provides an overview of pastured pork production for small and beginning farmers in North Carolina, emphasizing planning considerations for a profitable pork enterprise. This publication is a starting reference for anyone interested in pastured pork production.
Factsheet summarizing the economic impact of North Carolina's wild-caught commercial seafood industry.
