The Ohio State University Extension

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Tax Characteristics of Business Entities Available to Ohio Farmers

Published by: The Ohio State University Extension; Fact Sheet Series Written by: Robert Moore Attorney, Wright & Moore Co., LPA, Dublin, Ohio David Miller Extension Emeritus, Retired District Farm Management Specialist, Ohio State University Extension Introduction: Ohio farmers have a number of options when determining how to structure their farm businesses. The most common business …

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Ohio Law on Speed Identification Symbols for Farm Machinery

Published by: The Ohio State University Extension Written by: Peggy Kirk Hall Director of Agricultural Law; OSU Agricultural and Resource Law Program Introduction: A new law addressing fast moving farm machinery went into effect in Ohio on October 18, 2007. The law allows farm machinery to be operated on streets and highways in excess of …

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Landowner Liability for Trespassing Children

Published by: The Ohio State University Extension Written by: Robert Moore Extension Associate Peggy Kirk Hall Director, Agricultural & Rural Law Program Swank Program in Rural-Urban Policy Ohio’s New Attractive Nuisance Doctrine Introduction Children often stray onto property without permission, attracted by an enticing condition such as a swimming pool, machinery, or an abandoned building. …

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Business & Employment Laws: A Comparison of Business Entities Available to Ohio Farmers

Published by: The Ohio State University Extension Written by: Robert Moore Attorney, Wright & Moore Co., LPA, Dublin, Ohio Barry Ward Leader, Production Business Management, The Ohio State University Introduction Ohio farmers have many choices when selecting a business entity for their farm operations. The choice of business entity affects liability, taxation, management, and succession …

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