All types of leas­ing have advan­tages and dis­ad­van­tages for each par­ty. The ten­ant and land­lord should con­sid­er this before choos­ing the type of lease and the con­di­tions that must be includ­ed. For a crop lease-share, you keep the expense count up to date. Most input sup­pli­ers charge each part indi­vid­u­al­ly. How­ev­er, it is rec­om­mend­ed to inform the own­er before­hand that he is receiv­ing an invoice and his pur­pose. Ten­ants who rent from mul­ti­ple land­lords can pur­chase pro­vi­sions by vol­ume and pay the bill to each land­lord. In this case, a copy of the orig­i­nal invoice must be added. Explain each item on the invoice, as the names of oper­at­ing entries often change. The own­er may not be famil­iar with the com­mer­cial con­di­tions of the prod­ucts for seeds, her­bi­cides and insec­ti­cides, but must nev­er­the­less clas­si­fy the expens­es asso­ci­at­ed with the return of income tax. Prop­er­ty Tax Assess­ment Many farm prop­er­ties may do the trick with a “spe­cial use assess­ment” when the estate is in progress, which often leads to an assess­ment below the cur­rent mar­ket val­ue. This can be ben­e­fi­cial for rebates large enough to trig­ger basic fed­er­al tax­es. How­ev­er, a pre­req­ui­site for a spe­cial use assess­ment is that the scam­mer or a fam­i­ly mem­ber was phys­i­cal­ly involved in the case five times out of eight before death and that a qual­i­fied heir must par­tic­i­pate mate­ri­al­ly ten years after the scammer‘s death. Main­tain­ing the appear­ance and func­tion­al­i­ty of farm build­ings and fences is often a pri­or­i­ty for landowners.

Although some build­ings do not pro­vide sig­nif­i­cant ben­e­fits to the ten­ant, they can pro­vide work and machin­ery to the land­lord to car­ry out repairs. Own­ers should nor­mal­ly pay for mate­ri­als and sup­plies, espe­cial­ly when the ten­ant pro­vides work. A writ­ten lease encour­ages both par­ties to con­sid­er all aspects of the lease before the lease peri­od begins. Deci­sions are made before prob­lems occur. In sub­se­quent years, it formed the basis for the mod­i­fi­ca­tion of pro­vi­sions in chang­ing con­di­tions. Writ­ten leas­es also con­tain doc­u­ments in the event of tax con­trol or col­o­niza­tion of an estate. Leas­es cov­er­ing more than one year of har­vest must be con­clud­ed in writ­ing and leas­es writ­ten for five years or more must be made nota­rized by the ten­ant and ren­dered nota­rized by the Lan­drat­samt. Remove From Corn Stover Accord­ing to Iowa law, a cam­paign ten­ant has the right to remove stover (stems, leaves, cobs) after har­vest­ing in a field, unless the lease pro­vides for some­thing else. Stover can be used as food or bed linen or sold by the farm.

Ten­ants and landown­ers may, in a writ­ten lease agree­ment, define anoth­er agree­ment or lim­it the amount of remote Stover. See PM 3053A, Issues with Stover Removal on Rent­ed Land for more information.