Kansas Farm Bureau
2008 Resolutions Online
Policy Book
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Status
of Previous
Resolutions
GEN-1
All Kansas Farm Bureau
policies are subject to review at any
meeting of the voting delegates. It is
our policy to keep our resolutions as
current as possible without specifically
restating all details of continuing
policies every year.
The resolutions adopted
at the four previous Annual Meetings are
reaffirmed, except as they have been
modified or supplemented by later
resolutions, including those adopted at
the 89th
annual Meeting. All other resolutions
shall be deemed to have lapsed except
the Board of Directors may specifically
find that a prior resolution provides
the only basis for action on a current
issue. In any instance where the Board
finds it necessary to reinstate a lapsed
resolution, it shall bring this fact to
the attention of the Resolutions
Committee and the voting delegates for
appropriate action at the next Annual
Meeting.
AGRICULTURE
A Voice for
Agriculture
AG-1
The resolutions and
policy guidelines of our organization
are determined by farmers and ranchers.
Farm Bureau will speak out for farmers
and ranchers at every appropriate
opportunity, giving voice to the
concerns of agricultural producers. We
will seek to cooperate with other
organizations to tell the agriculture
story of providing safe, plentiful and
economical food and fiber for the nation
and the world.
We will work diligently
to implement our adopted policy
positions in a manner that furthers good
public policy for agriculture and the
state.
Agricultural
Bankruptcy
AG-2
We support
legislation that provides unpaid cash
agricultural product sellers a super
priority claim above all other liens,
except current statutory agricultural
liens, when a handler files for
bankruptcy.
Farmers should
not be required to deliver commodities
under contract to bankrupt purchasers,
unless they have been paid in full at or
before delivery.
Farmers should
not be required to repay money already
received for delivered commodities.
We support the
recognition of scale tickets or
warehouse receipts as valid certificates
of title that prevent such commodities
from being listed as an asset in federal
bankruptcy hearings. We support
legislation ensuring farmers be allowed
to remove commodities in which they have
retained ownership at any time during
bankruptcy proceedings.
The proceeds of
agricultural product sales should be
held in trust, out of bankruptcy and
away from creditors, to assure payment
to the seller of those agricultural
products.
We support holding
proceeds from pre-paid contracts for
agricultural supplies and inputs out of
bankruptcy to help assure delivery of
product or reimbursement to the buyer.
Agricultural Chemicals
and Fertilizer
AG-3
We support complete and
detailed labeling of all agricultural
chemicals. Persons who use agricultural
chemicals in accordance with product
label instructions should not be held
liable for environmental damage. We
oppose the intentional misuse of
agricultural chemicals.
We support the ability of
producers to manage production in a
manner that lends to timely nutrient and
plant protection application.
We encourage regulatory
agencies to recognize modern
agricultural practices and to promulgate
regulations that allow producers and
dealers to be responsive to agronomic,
weather, environmental and production
management needs.
We oppose regulations in
the storage, handling, application and
transportation of agricultural inputs
that create additional expense to
agricultural dealers and producers
without positive cost-benefit analysis.
We support a uniform,
safe, effective and scientifically based
system of regulating agricultural
chemicals, fertilizers and pesticides,
which is consistent with state and
federal law and administered by
appropriate state and federal
authorities.
We strongly support the
continued exemption in Kansas law, which
allows for the bartering or trading of
services applying fertilizer or
restricted use pesticides and other
agricultural practices.
No governmental agency
should have the authority to ban, or
continue the ban on, the manufacture or
use of any agricultural chemical unless
there is conclusive, reliable scientific
proof that such use is detrimental to
society.
We support procedures
that allow chemicals currently
prohibited from regular use to be
utilized by certified applicators in an
emergency to control agricultural pest
infestations.
We support the
availability of state funding to provide
cost-share monies to producers building
facilities for the storage and handling
of fertilizers and farm chemicals.
We encourage educational
efforts to increase the knowledge
applicators and producers have regarding
chemical impacts on sensitive crops.
Agricultural Commodity
Storage
AG-4
We support the
continuation of an effective and
adequately funded state grain warehouse
program requiring licensing and bonding
of all commercial elevators and grain
warehouses in Kansas.
We recommend and support
legislation to require grain dealers and
grain brokerage firms to be bonded or
otherwise provide proof of financial
responsibility.
We recommend licensing
and bonding regulations be strengthened
to protect farmers in the storage of
agricultural commodities in private or
public storage facilities.
Agricultural
Contracting
AG-5
We strongly
support the ability of producers, both
as individuals and collectively, to
enter into production and/or marketing
enterprises, including contractual and
cooperative enterprises.
Producers
must have the ability to seek
professional legal, financial and
agricultural production advice on
contract terms, obligations and
responsibilities. Producers should be
allowed to discuss and compare contracts
with other producers. Disclosure of
contract terms must not require
revelation of trade secrets or require a
producer to divulge personal financial
information or production practices.
Contracts
should include a readable,
understandable summary of material
risks.
Production
contracts must be negotiated and entered
into in an environment free from unfair
trade practices.
We support a
priority lien for a producer for amounts
due under a production or marketing
contract. We encourage private
organizations, governmental agencies and
educational institutions to develop and
promote educational programs and
materials that provide technical and
practical information about contract
production, marketing contracts and
cooperative businesses.
Contractors
should be prohibited from prematurely
terminating a contract with a producer
who has complied with the provisions of
the contract.
Agricultural
Credit
AG-6
Farmers and ranchers need
a variety of credit facilities to
finance operating and ownership
expenses. Special programs should be
designed at federal and state levels to
specifically deal with credit and
financing issues of young farmers and
ranchers who are entering or expanding
agricultural operations.
We support the
low-interest agriculture production loan
program and request adequate allocations
to assist financially stressed
agricultural producers during times of
low commodity prices, weather related
losses or sanctions on export markets.
Any changes to lending
procedures, statutes, rules or
regulations should not disadvantage
agricultural producers. Specific
agricultural liens exist under current
law. We oppose any measures that would
eliminate or pre-empt this statutory
prioritization of lien holders.
Agricultural Product
Utilization
AG-7
We support
increased efforts to develop, promote
and utilize products derived from the
crops and livestock produced by our
nation’s farmers and ranchers.
We support consumer
education, promotion efforts and
incentives, including retailers’
incentives, to expand the production and
use of agricultural-based alternative
and renewable
fuels.
We support elimination of
the mandatory labeling requirement for
ethanol. Suppliers should be encouraged
to identify or voluntarily label pumps
as a promotional tool.
All fuel marketers,
including farmer cooperatives, should
make ethanol blend fuel and bio-diesel
available to consumers. We encourage
agricultural producers to take the lead
in utilizing agricultural-based fuels in
their vehicles and machinery.
We encourage the state to
develop and implement an aggressive plan
for increasing bio-fuel usage in state
vehicles and machinery. We recommend
all
state
fuel purchases be bio-fuels by 2010.
“Bio-diesel blend” fuels
should contain at least 2% methyl
esters.
Using agricultural
products to produce non-food products
provides additional marketing
opportunities and the potential for
increased prices. We support additional
research and development to find
non-traditional farm products that have
the potential to become viable
enterprises for agricultural producers.
We support the
State Agriculture Marketing Program and
urge the State of Kansas, through the
Division of Agriculture Products
Development, Department of Commerce, to
allocate more resources to support the
development of value-added products.
The state
should authorize incentives encouraging
farmers and ranchers to invest in
producer-owned cooperatives and
value-added businesses.
Agritourism
AG-8
We support the provisions
of the Agritourism Promotion Act
including limits on the liability of
landowners who invite the public onto
their land to experience by observation
and participation, rural agricultural
culture and natural attractions.
The Department of
Commerce, wherever possible, should
assist in the promotion of agritourism
activities across the state.
Tax credits currently
provided to agritourism operators should
continue to offset the high cost of
liability insurance premiums and
encourage others who may desire to
augment their farm income through
agritourism activities.
Animal Health and
Welfare
AG-9
We support the Kansas
Animal Health Department as an
independent agency, which is best suited
to protect and preserve the animal
health and safety of the state’s
livestock industry.
We support the current
voluntary herd testing and certification
program for Johne’s disease, and
encourage continued federal assistance
of testing costs.
We
support state and federal
efforts to eradicate feral swine in
Kansas as part of their disease
mitigation efforts.
We support research on
animal stress and livestock production
practices, along with practical ways to
implement proven research findings on
farms and ranches. Research utilizing
animals is necessary to ensure more
effective human and veterinary medical
practices.
We support aggressive
educational programs by Farm Bureau and
other interested organizations, which
will present the facts of animal and
poultry production to legislative
bodies, governmental regulators, the
general public and school children. We
also encourage programs to inform and
assist livestock producers on methods of
dealing with animal rights activists who
may threaten, harass or commit acts of
vandalism.
We oppose legislation or
regulations that limit a producer’s
right to breed livestock or domestic
animals on the farm. We also oppose any
mandatory requirement that producers
establish psychological profiles or
daily psychological monitoring of
individual animals.
We support the United
States Department of Agriculture, Animal
and Plant Health Inspection Service
efforts to implement the National Animal
Identification System. We encourage all
livestock owners to participate by
registering their premises with the
Kansas Animal Health Department.
Aquaculture
AG-10
Aquaculture and
commercial fisheries should be treated
as agricultural enterprises. State
activities affecting aquaculture and
commercial fisheries should be under the
Kansas Department of Agriculture.
Appropriations for
aquaculture and commercial fisheries
should be directed toward research,
market development and consumer
education.
We favor the use of
government-produced fingerlings for
private uses only when privately
produced sources are not available.
Biotechnology
AG-11
Adequate and accurate
information on acceptable markets, and
market and planting restrictions must be
provided in writing to producers prior
to the time they purchase the original
input product.
We oppose the imposition
by foreign countries of any import
restrictions, labeling or segregation
requirements of any agricultural product
enhanced through biotechnology, once
such commodity has been certified by the
scientific community as safe and not
significantly different from other
varieties of that commodity.
We support the
maintenance of U.S. export markets by
securing foreign regulatory acceptance
of biotech products.
Manufacturers of
agricultural products enhanced through
biotechnology should assume major
responsibility for this acceptance, as
well as making farmers aware of markets
where the products are not accepted.
We support
increased efforts to educate the public
worldwide regarding the safety and
benefits of products developed through
biotechnology.
We support the peer
review process for validating
biotechnology research.
Protections should be
afforded to producers who plant non-GMO
(genetically modified organism) crops
from cross-pollination or contamination
from another producer’s GMO crop.
If a producer plants GMO
seed according to the manufacturer’s
contract or label requirements,
specifications or recommendations, that
producer shall not be personally liable
for any cross-pollination or
contamination to another’s crop. In
such case, the manufacturer shall be
liable for any damages upon the other’s
crops.
Manufacturers of GMO seed
shall not be allowed to recover a
technology fee from a producer who
planted non-GMO seed that later, through
no fault or action of the producer,
exhibited GMO traits.
We are opposed
to the insertion of genetic seed
sterilization technology, “terminator
technology,” as a means of protecting
intellectual property.
We
support addressing GMO wheat as a trade
issue. We understand that the untimely
release of GMO wheat varieties could
cause economic problems for farmers.
Commodity Promotion
Programs
AG-12
Kansas
producers of agricultural commodities
and products should have the opportunity
to give financial support for research,
utilization, public education and/or
market development of their commodities
and products.
We support the
commodity commissions that place
producers in charge of the commission
activities and the farmer check-off
dollars. We strongly urge all producers
to actively participate in operating
their commissions and continuing their
support of commodity check-off programs.
Controlled
Burning
AG-13
We recognize the practice
of controlled burning as an important
and necessary agricultural practice.
The practice may include, but is not
limited to, clearing debris from
building sites, and the burning of crop
residue and rangeland.
We recognize that the
practice of controlled burning must be
done in a reasonable and prudent manner
so as to protect property and lives.
Therefore, we support stronger
involvement of local fire and law
enforcement officials in the
administration of the regulations. While
we support reasonable restrictions on
the ability to burn, as those
restrictions may apply to excessive wind
speed, proximity to structures,
airports, and roadways, the opportunity
to use a controlled burn as an
agricultural practice must be retained.
There should be
clarifications made either in the
governing statutes or regulations which
set out specifically which governmental
entity the landowners or tenants must
notify, and under what circumstances
those who wish to use controlled burning
must notify the appropriate governmental
entity.
Corporate Farm
Law
AG-14
We support the
opportunity for agricultural producers
to operate under any business structure
authorized by Kansas law. Economic or
tax incentives should be equally
available to any farming operation,
whether a sole proprietorship,
partnership, family trust, limited
liability company or corporation.
We support the provision
in Kansas law which allows county
residents to determine whether
non-family farm corporations may own
agricultural land to operate pork or
dairy production facilities. We support
the addition of poultry to this law.
Corporate entities should assist rural
development by stimulating grain and
livestock production, creating markets
for feed grains, providing employment
opportunities and expanding the property
tax base for funding local services and
schools.
We support environmental
standards that are based on practical
research and sound science for
agricultural production entities that
are authorized, constructed and operated
in Kansas. Protecting water quality and
controlling odors are high priorities.
Fence
Laws
AG-15
We support legislation
which will prevent any increased
liability for owners of land or
livestock. The responsibility of the
majority of county commissioners in each
county to serve as “fence viewers” for
settling disputes regarding fences must
be maintained. All affected parties
should be notified in any fence viewing
dispute.
We will oppose
any legislation or regulation affecting
normal pasturing operations, which would
require fencing livestock from streams,
rivers or other bodies of water.
We support
Kansas’ partition fence law allocating
the costs of constructing and
maintaining fencing equally between
adjoining landowners. We recommend the
common practice be enacted into law
which divides the responsibility for
installation and maintenance of
partition fences to each landowner's
right of a fixed point or midpoint as
each views the fence from his land,
unless there are other oral agreements
or written contracts. Adjoining
landowners, including governmental
entities and private trusts, which use a
fence to restrain livestock should share
in the construction and/or maintenance
of partition fences.
Food Product
Labeling
AG-16
We oppose the use of
names of natural farm products on
substitutes for such natural foods.
We support legislation to
require full and complete labeling of
food products by clearly
identifying the type and percentage of
oils and other ingredients.
We support consumer
friendly, science-based labeling of
agricultural products that provide
consumers with useful information
concerning the ingredients and
nutritional value.
We support Country of
Origin Labeling (COOL) programs that are
feasible and reasonable to agricultural
producers.
Food Safety and
Security
AG-17
Kansas Farm Bureau
encourages federal, state and local
units of government, research
institutions and the agricultural
industry to make every reasonable effort
to protect livestock and crop production
in Kansas from acts of bioterrorism and
from accidental infestations of animal
and plant pests or diseases.
Crop and livestock
producers are encouraged to develop
voluntary biosecurity protocols to
address unique needs of their
operations. Regulatory agencies must
adhere to biosecurity protocols. We
encourage agencies to develop their own
basic, science-based biosecurity
protocols and to use those when visiting
agricultural operations that have not
developed an individual plan. We
recommend any inspection or on-farm
visit be prearranged.
We support the Kansas
Bioscience Authority (KBA) in examining
Kansas' strengths in the bioscience
industry, establishing priorities and
determining strategic goals.
We strongly support the
greatest penalty provisions provided by
law be applied to those individuals
convicted of bioterrorist or
ecoterrorist activities.
Kansas Brand
Laws
AG-18
We encourage
all cattle owners to obtain and use
registered brands, to keep a regular
count of their livestock and report all
losses to local law enforcement
officials.
For the protection of
individual cattle owners, we favor a
statewide brand inspection
system that makes it mandatory that
cattle be inspected for brands at
licensed public sales, feedlots and
packing plants.
Karnal Bunt
AG-19
We believe Karnal bunt
(Kb) poses a significant economic threat
to the Kansas wheat industry. We
support addressing Karnal bunt as a
trade issue and the multilateral,
worldwide deregulation of Karnal bunt as
a quarantine pest. Funding for the
development of Karnal bunt resistant
varieties should be increased.
We strongly
recommend inspection and certification,
by trained personnel, of custom
harvesting equipment entering the state
of Kansas.
Noxious
Weeds
AG-20
We support the
current shared responsibility for
compliance and implementation of the
noxious weed law between landowners,
counties and the state. Landowners need
added flexibility to use a variety of
chemical and non-chemical control
practices. Counties should be
authorized to adopt control practices
best suited to the local area. The
state should provide technical
assistance and provide increased
oversight authority.
When
considering placement of a weed on the
statewide noxious weed list, sound
science, a risk analysis and timely
action should be included in the
process. This process should be
administered by the Kansas Department of
Agriculture.
The listing
process must provide the opportunity for
input by producers, agronomists and weed
scientists.
A system of
classifying noxious weeds should be
developed to focus the limited resources
on weeds posing the most serious
challenges and on implementing the most
realistic control measures. The process
should allow counties to monitor and
develop control measures for weeds not
yet known to exist in the county, but
moving toward it.
The Kansas
Department of Agriculture, which
administers the noxious weed law, should
prohibit the sale of any seed containing
noxious weed seed and require vigorous
enforcement of noxious weed laws by
County Weed Directors on both privately
and publicly held lands. All private
landowners, including absentee
landowners, governmental entities,
railroads, rail trail sponsors and
utilities holding or managing land
should control and work toward
eradicating noxious weeds.
Control
procedures and cost-share should include
the use of herbicides, cultural
practices and biological methods.
Landowner and tenant cost-share
incentives for herbicides should be
available through County Weed
Departments and private agricultural
chemical dealers.
We
seek increased technical assistance to
improve rangeland management.
We recommend hay and forage
producers implement practices to reduce
the levels of noxious weed seeds in hay
and forages.
When hay is inspected for weed free
certification, no additional fees should
be charged when recertifying following a
killing freeze.
To
assist landowners in controlling all
noxious weeds, including sericea
lespedeza, we support additional state,
federal and industry funding that is
required to increase research needed to
develop more effective products,
procedures and practices.
We
encourage the partnering of governmental
entities, private landowners,
agricultural chemical companies and
others to implement effective control
programs.
Organic Food
Production
AG-21
We support
uniform national standards for organic
food production that are rigid and
strictly enforced. The cost of residue
testing should be borne by the organic
farmer.
Advertisements containing
undocumented claims that organically
grown food is more nutritious or
healthful than traditionally grown food
should be prohibited.
Prompt
Payment
AG-22
We support legislation to
provide prompt payment at all levels of
the agricultural marketing chain.
Rural Revitalization and
Renewal
AG-23
The
revitalization of rural communities must
be a high priority for private citizens,
as well as local, state and national
governments. We support initiatives that
will:
1.
Encourage the development
of a program to link retiring farmers
with persons wanting to enter or expand
agricultural operations, and encourage
participation in such a program.
a.
The Legislature should
consider tax incentives for property
owners who sell land to buyers who will
keep the land in production agriculture.
2.
Build a skilled and
increasingly inclusive leadership group
with capacity to improve and sustain our
rural communities in Kansas.
a.
Strengthen the capacity
of residents to improve and sustain
their communities.
b.
Provide the focus on the
basic knowledge, skills and attitudes
that are necessary for community
leadership.
c.
Assist current and new
leaders in developing their leadership
skills.
d.
Encourage community
members to participate in community
planning and projects.
3.
Retain and attract youth
and young families that are involved in
their rural communities.
a.
Support youth and adults
working together to create greater
opportunities for young people to stay
or return to their rural communities.
b.
Support the application
of youth-oriented strategies within
community, school and organizations.
c.
Help our youth and young
families create their own business and
career opportunities.
4.
Create community
charitable foundations in order to
retain a portion of the wealth that will
transfer between generations.
5.
Provide a key role for
rural revitalization which rests with
energizing rural entrepreneurs and rural
entrepreneurship.
a.
Identify and assess
entrepreneurial talent with the
community and region.
b.
Lead the development of
the community’s strategy for increasing
local entrepreneurial business
development.
6. Improve the
general potential of rural communities
to attract and retain business and
industry; and
7. Include all types
of farming operations in economic
development and incentive programs.
Seed
Law
AG-24
The Kansas Seed Law
protects both the buyer and seller of
seed. The Kansas Seed Law should
continue to allow private treaty sales
between farmers of varieties not covered
by the federal Plant Variety Protection
Act.
The prohibition on the
sale of seed containing any noxious weed
seed or restricted weed seed exceeding
statutory tolerances should be strictly
enforced.
Because of our concern
about the possible spread of Karnal bunt
(Kb), TCK or any other grain fungus or
disease; we support the program
within the Kansas Department of
Agriculture relating to seed cleaners,
custom harvesting and grain
transportation equipment. We
support action by the Secretary of
Agriculture to help protect the state
from Karnal bunt infestation by
regulating wheat, durum wheat, triticale
seed and portable seed conditioning
equipment.
Tannin sorghum seed
should be conspicuously labeled and the
crop identity preserved. We urge
prohibition of undisclosed sales of
tannin sorghum. Blending of tannin
sorghum for sale should be prohibited.
We support the continued availability of
bird resistant seed for use in areas
where significant bird damage occurs.
State Department of
Agriculture
AG-25
The Kansas
Department of Agriculture should be a
strong and vigorous advocate for
production agriculture. Agriculture
must have cabinet-level importance in
any administrative structure. We
recommend the department continue to be
named the Kansas Department of
Agriculture.
We support the existence
of the State Advisory Board of
Agriculture and its role in providing
advice to the Secretary of Agriculture
and the Governor. The duties and
responsibilities of the Board should
include oversight to ensure the agency's
regulations are effective in protecting
public safety, are reasonable,
scientifically-based and promote a
strong agricultural industry.
The responsibilities of
appropriating water and promulgating
rules and regulations should be
functions of the Chief Engineer,
Division of Water Resources at the
Kansas Department of Agriculture. The
Chief Engineer should remain a
classified position within that agency.
We strongly
support the state Meat and Poultry
Inspection Program administered by the
Kansas Department of Agriculture. Meat
is inspected for the protection of all
consumers thus, the program should be
supported primarily by State General
Fund appropriations. State-inspected
meat should be allowed to move in
interstate commerce.
Regulatory functions
provided primarily for the protection of
the general population, including milk
and waste management inspections, should
receive significant funding from State
General Fund monies. Programs that have
a more limited scope or benefit may be
candidates for a funding mix that
includes reasonable user fees. Fee
funds should remain with the program
generating that revenue. State General
Funds for the Department of Agriculture
should be maintained at current levels
or increased. The Department of
Agriculture should be fully funded.
We support legislation
requiring the Kansas Department of
Agriculture to establish rules,
regulations, specifications and
standards for inspection of grain
analyzers used in commerce in the State
of Kansas.
The Kansas Department of
Agriculture should make every effort to
protect the Kansas
agriculture industry
regarding Karnal bunt and Asian Soybean
Rust.
Agricultural marketing
and development programs should receive
a high priority from the state. We
support intra-governmental cooperation
between agencies and divisions to
maximize support for these programs.
The Kansas Department of Agriculture
should have a leading role in
administering the state’s agricultural
programs.
Product integrity is a
priority for food, fiber and fuel
producers. As such, the Kansas
Department of Agriculture should have
regulatory oversight of state food
inspection
programs.
Wildlife Damage and
Predator
Control
AG-26
Agricultural
producers should have the option of
using all reasonable and lawful means of
controlling damaging wildlife and
predatory animals on privately owned
land.
The coyote is a
predatory animal and we oppose efforts
to designate this
predator as a fur-bearing animal.
Hunting, trapping or otherwise taking
coyotes should be allowed at all times.
We strongly
oppose the release of predatory animals
to control overpopulated species.
Death
Taxes
AT-1
We support the
elimination of all forms of “death
taxes.” Changes to an existing
inheritance, succession, or estate tax
system must not increase the overall
impact that the death tax places on
agricultural producers.
Property Classification
and Use Value Appraisal
AT-2
The Kansas
Constitution and proper implementing
legislation provide for appraisal of
agricultural land on the basis of its
income producing capability. We support
equitable procedures for determination
of net income. Kansas law should
continue to provide a mechanism for
calculating the capitalization rate of
net income and the ability for the
Director of Property Valuation to add to
the capitalization rate. We encourage
the application of the cap rate for its
legislatively intended purpose.
We support the
legislature’s clear statutory statement
that appraisal judgment and appraisal
standards be incorporated throughout the
data collection, analysis and
establishment of agriculture land
valuations. Local appraisers shall be
allowed to adjust valuations in cases
where factors have an unusual impact on
net income.
We support adjustments in
real property valuations for dairy
producers, because of their unique
condition. The appraisal standards
should take into consideration the
obsolescence that occurs for smaller
dairy farms. Such standards should
conform to generally accepted appraisal
procedures which are adaptable to mass
appraisal and consistent with the
definition of fair market value.
We support adjustments in
real property valuations for
agricultural producers, because of their
unique condition. The appraisal
standards should take into consideration
the obsolescence that occurs for farms.
Such standards should conform to
generally accepted appraisal procedures
which are adaptable to mass appraisal
and consistent with the definition of
fair market value.
Furthermore, farm program
payments, easement payments, and
conservation payments, such as CRP, EQIP
or CREP should not be considered when
determining use value appraisal.
The Division of Property
Valuation, Kansas Department of Revenue,
must ensure that data, formulas and
resulting calculations for determining
the use value of agricultural land are
valid.
Use value
appraisal, and its core components,
including determination of net income,
the capitalization rate and appraisal
judgment must continue to be an integral
part of the Kansas property tax system.
The Department of Revenue is encouraged
to properly utilize the system in order
to assure equity and stability in
valuation of agricultural land.
We further support
agricultural classification solely on
the basis of use, regardless of
ownership, supplemental uses, or
potential future value.
We oppose the
use of rents and/or stocking rates as
the sole basis for
determining agricultural income from
pasture and rangeland. Soil
classifications are an appropriate
component for determining agricultural
use value of these lands.
We support the
continuation of the Secretary of
Revenue’s Advisory Committee on Use
Value Appraisal, as well as Kansas Farm
Bureau’s active participation on the
Committee.
We support the general
intent of the limited classification
amendment which is part of the Kansas
Constitution.
We
support the continuation
of on-farm grain and hay
facilities
designated as "farm equipment" for tax
purposes.
The type of financing
arrangement should not impact whether
property is exempt from taxation.
State and Local
Governmental
AT-3
Budgeting, Spending and
Taxation
We support a
tax mix that would decrease the
dependency on property tax and focus
more on sales and income taxes for the
support of state/local governmental
units. It is important to the citizens
of Kansas that the state tax mix not
place Kansas at a competitive
disadvantage with neighboring states.
All retirement pay should
be subject to the income tax at a rate
or rates uniformly applicable to all
retirees.
The sales tax should not
be imposed on services. The sales tax
should be applied at the retail level.
We oppose taxing inputs or raw
agricultural products, whether by
removal of sales tax exemptions or by
the imposition of an excise tax, a
value-added tax or a transaction tax.
Kansas should require
out-of-state mail order companies to
collect and remit applicable sales or
use taxes.
We firmly
believe government spending should not
rise faster than the increase in
personal income for Kansas citizens and
taxpayers.
Zero-based budgeting is
essential to fiscal planning and should
be required for all state agencies as
well as all local units of government.
When preparing budgets, projected
expenditures should not exceed
anticipated revenues. We support
balanced budgets.
Kansas should have
appropriate statutory and constitutional
provisions to assure:
1.
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