Ag Docket Blog
Last fall, we fielded a number of calls at the Center from Iowa landlords whose tenants failed to make their rental payments on time. In most of these cases, the tenant was offered the right to make the yearly payment in two installments, one at the beginning of the lease term and the other six months later.
A recent decision by the Illinois Court of Appeals involved a small farm that a town tried to zone out of existence. The case involved the town's ability to zone agricultural activities and the state's right-to-farm law. The plaintiff, a small town of 230 people, sued the defendants, a married couple, for violating a town ordinance which declared commercial farming within the town boundaries
In a last-minute announcement, the IRS has declared that farmers waiting for a corrected 1095-A will have until April 15 to file their returns and pay their taxes.
As we near the end of February, several key Farm Program deadlines are looming.
Iowa Governor Branstad signed S.F. 257 into law today, raising the Iowa excise tax on fuel for motor vehicles (including gasoline and diesel fuel) by 10 cents per gallon. Iowans will likely face the increase by Sunday, the first day of the first month following the enactment of the law.
We learned late last week that Healthcare.gov sent out about 800,000 incorrect 1095-A Forms to taxpayers. Apparently, some states with exchanges, including California, did the same thing. These forms incorrectly reported the premium amount for the second-lowest priced Silver plan from 2015, not 2014.
A recent Iowa Court of Appeals decision should alert landlords of all kinds to their potential premises liability to third parties. Although the basic Iowa rule is that a lessor is not liable for injuries occurring after a lessee has taken possession of the property, there are a number of exceptions to the rule.
I'm not trying to sound ungrateful for the much-needed guidance we received from IRS yesterday in Notice 2015-17. Relief from penalties, even if limited, is always welcome.
When I was in journalism school, my professors had a policy that if you spelled a name wrong in a story, you flunked the assignment. The Iowa Court of Appeals recently ruled that if you describe the wrong property in your quiet title petition, you get your case dismissed.
The FAA released proposed rules on February 15, 2015, that would, if implemented, finally open the door for the use of small unmanned aircraift systems (UAS) in agriculture and other industries.