Chapter 9 Exception for Turkey Disease 1

Exception for Turkey Disease As a result of some previous issues with the turkey disease, Poult Enteritis Mortality Syndrome, the General Assembly made special provisions for this situation. Agricultural land is considered to be in actual production and to meet the minimum gross income requirements if it meets all of the following conditions. 2

Exception for Turkey Disease 1.The land was in actual production for turkey growing within the preceding two years and qualified for present-use value while it was in actual production. 2.The land was taken out of actual production for turkey growing solely for health and safety considerations due to the presence of Poult Enteritis Mortality Syndrome among turkeys in the same county or a neighboring county. 3.The land is otherwise eligible for present-use value. 3

Turkey Disease Examples 4

1-Q Owner is currently receiving agricultural PUV for turkey production. The turkey disease, Poult Enteritis Mortality Syndrome, is discovered among the owner’s turkey population. The owner ceases turkey production immediately and therefore has no income to report. The owner resumes turkey production in two years and again is able to generate sufficient income to meet the income requirement. 5

1-A The property will continue to qualify for PUV during the two years that production has been halted. By statutory direction, the land is considered to be in actual production and to meet the minimum gross income requirement. 6

2-Q Owner is currently receiving agricultural PUV for turkey production. The turkey disease, Poult Enteritis Mortality Syndrome, is discovered among the turkey population in a neighboring county. The owner ceases turkey production immediately and therefore has no income to report. The owner resumes turkey production in two years and again is able to generate sufficient income to meet the income requirement. 7

2-A The property will continue to qualify for PUV during the two years that production has been halted. By statutory direction, the land is considered to be in actual production and to meet the minimum gross income requirement. The statutes allow the owner to halt production and still qualify if the disease if found in a “neighboring” county. This may not necessarily be the same as an “adjacent” county. It seems that, if the disease is located close enough that it is prudent to halt production, then it is not necessary that the disease be located in an “adjacent” county. 8