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  1. Business Retention and Expansion Program

    https://ohioline.osu.edu/factsheet/cdfs-1562

    Assistant Director, Community Development, Ohio State University Extension James Morris, Educator, Community ... Development and Agriculture and Natural Resources, Ohio State University Extension, Brown County Gwynn ... Stewart, Educator, Community Development, Ohio State University Extension, Noble County Godwin Apaliyah, ...

  2. Periodical and "Dog-Day" Cicadas

    https://ohioline.osu.edu/factsheet/ENT-58

    sound. While often referred to as "locusts" in the United States, they bear no relation to true ... time, they feed relatively little by sucking fluid from tender, young twigs. Male cicadas sing to ... of their range (including Ohio), and once every 13 years in the southern part, with some overlap in ...

  3. Post Corn, Going to Soybean: Use Cereal Rye

    https://ohioline.osu.edu/factsheet/anr-84

    Agricultural and Natural Resources, Ohio State University Extension, Paulding County James J. Hoorman, Hoorman ... from Midwest Cover Crops Council, mccc.msu.edu Sustainable Crop Rotations with Cover Crops (Ohio State ... Ohio State University Extension; Eileen Kladivko, Purdue University; Anna Morrow, Midwest Cover Crops ...

  4. Kiwifruit and Hardy Kiwi (Kiwiberries)

    https://ohioline.osu.edu/factsheet/hyg-1426

    Organics Co. Farm in Danville, PA. Photo by M. Ryan Slaughter, The Ohio State University. Actinidia ... Crop Science, The Ohio State University. M. Ryan Slaughter, Research Assistant II, OSU South Centers, ... The Ohio State University Bradford S. Sherman, Program Assistant, OSU South Centers, The Ohio State ...

  5. Shale Oil and Gas Payments Are Subject to Ohio Commercial Activity Tax

    https://ohioline.osu.edu/factsheet/SOGD-TAX2

    Coshocton County Landowners across Ohio may be surprised to learn that lease bonus and royalty dollars ... received for shale oil and gas leases are subject to the Ohio Commercial Activity Tax (CAT) if the payments ... Ohio, measured by taxable gross receipts from most business activities. The CAT was enacted in House ...

  6. Income Tax Management of Oil and Gas Lease Payments

    https://ohioline.osu.edu/factsheet/SOGD-TAX1

    oil and gas leasing in Ohio has the potential to provide landowners with substantial revenue. ... tax implications. Oil and gas income is subject to both federal and state income tax and must be ... term or as a lump-sum payment that combines all annual payments into one payment (a "paid up" ...

  7. Post Soybean, Going to Corn: Use Oats/Radish  

    https://ohioline.osu.edu/factsheet/anr-85

    Agricultural and Natural Resources, Ohio State University Extension, Paulding County James J. Hoorman, Hoorman ... Timing of planting—Ideally, plant oats/radish immediately after harvest. In most of Ohio, this typically ... Using Cover Crops to Convert to No-till (Ohio State University Extension Fact Sheet SAG-11), ...

  8. Involving Volunteers in a Community-Led Business Retention and Expansion Program

    https://ohioline.osu.edu/factsheet/cdfs-1563

    Educator, Ohio State University Extension, Lucas County and Ohio Sea Grant James Morris, Extension Educator, ... Community Development and Agriculture and Natural Resources, Ohio State University Extension, Brown County ... Gwynn Stewart, Educator, Community Development, Ohio State University Extension, Noble County Existing ...

  9. Effective 4-H Club Meetings

    https://ohioline.osu.edu/factsheet/4h-6

    Ohio State University Extension, Coshocton County  4-H club meetings are the foundation of the ... is a process over time. 5. Engagement in Learning  An engaged youth is one who is mindful of the ... 4h.unl.edu/documents/Planning%20Effective%20Meetings%201.pdf The Ohio State University. Eight Essentials Elements, retrieved from ohio4h.org/about   The Ohio ...

  10. Using the Depletion Deduction to Minimize Oil and Gas Tax Liability

    https://ohioline.osu.edu/factsheet/SOGD-TAX3

    capital assets. In Ohio, it is not common for landowners to allocate part of the basis to the oil and gas ... depletions. • The residual value of land and improvements at the end of operations. • The cost or value of ... improvements, and minus certain deductions such as depletion allowed and casualty losses. The adjusted basis can ...

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