Bill would treat maple production as agriculture across Ohio laws

The text lists growing trees for maple syrup and maple products as agriculture in several state law definitions. These definitions concern agriculture, local zoning, agricultural products and payment liens, farm cooperatives, and leasing state highway land for farming. The agricultural product lien described in the text applies when products are delivered under contract and the other statutory requirements are met.

The text includes commercial maple tree growing in the definition of land devoted exclusively to agricultural use. This definition applies to land used to grow trees for commercial maple syrup or maple products. Land must meet the other requirements. Parcels of at least ten acres must meet the stated use test; smaller parcels must meet the income or expected income test. This provision applies to tax years beginning on or after its effective date; the text does not give that date.