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Roger A. McEowen is the Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. He also teaches in the Agricultural Economics Department at Kansas St. University where he also provides Extension programming in agricultural law and taxation.
From 1991-1993, McEowen was in the full-time practice of law with Kelley, Scritsmier and Byrne in North Platte, Nebraska. From 1993-2004, he was an associate professor of agricultural law and extension specialist in agricultural law and policy at Kansas State. From mid-2004 through 2015, McEowen was the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he was also the Director of the ISU Center for Agricultural Law and Taxation (CALT), which he founded. He has published scholarly articles in various legal and tax journals, and is the author of Principles of Agricultural Law, an 850-page textbook/casebook that is updated twice annually, and a second 300-page book on agricultural law. His Agricultural Law and Taxation Blog, part of the Law Professor Blogs Network, contains approximately 130 detailed and fully annotated articles annually and is the most widely read agricultural law and taxation blog online. In mid-2017, Prof. McEowen's new book, Agricultural Law in a Nutshell, was published by West Academic Publishing Co. McEowen also authors the monthly publication, "Kansas Farm and Estate Law." In addition, he has co-authored Bureau of National Affairs (BNA) Tax Management Portfolios on the federal estate tax family-owned business deduction and the reporting of farm income, and is the lead author of a BNA portfolio concerning the income taxation of cooperatives. He is also the Editor of the Iowa Bar Tax Manual, and Estate Planning for Farmers and Ranchers and Family Business Organizations, both Thomson/West publications. Prof. McEowen conducts approximately 80-100 seminars annually across the United States for farmers, agricultural business professionals, lawyers, and other tax professionals. He also conducts two radio programs each airing twice monthly heard across the Midwest and on the worldwide web. In addition, his two-minute radio program, "The Agricultural Law and Tax Report," is heard each weekday by over 2 million listeners on farm radio stations from NY to CA as well as SiriusXM 147. He also can be seen as a weekly guest on RFD-TV where he discusses various agricultural law and tax topics with the RFD-TV hosts. He received a B.S. with distinction from Purdue University in Management in 1986, an M.S. in Agricultural Economics from Iowa State University in 1990, and a J.D. from the Drake University School of Law in 1991. He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. |
Water Law
Friday, January 10, 2025, 8:00-9:50 a.m.
Water has had, and continues to have, a significant influence on the agricultural development of the United States. Our focus in this chapter is on the rights that a landowner has to water that is on, under, or adjacent to such person's land, including not only the right to use the water, but also the right to prevent it from coming onto the premises.
Conflicts concerning water rights are not uncommon in agriculture, and the factors which may be relevant in solving such problems are numerous. Some of these factors include the significance of the source of the water involved. For example, if the water source is a navigable stream or lake that is of vital commercial importance to the country, diversion by adjoining landowners for agricultural purposes may damage not only other landowners on the watercourse, but also the economic development of the entire area. Conversely, the water source may be a non-navigable stream or lake, underground percolating water, or surface water that merely follows the natural drainage contours of the land. Other factors for resolution of water rights conflicts include the economic interests of the area and the importance of water in the furtherance of those interests. For example, in the arid parts of the western United States, irrigation is of major importance to agricultural production and local economies.
Water law has changed significantly over time and in different parts of the country it has developed differently. This is because a legal system for water allocation that developed in a period when a particular area was largely rural and thinly populated may be unsatisfactory when that same area has become urban and densely settled. Likewise, a water law system permitting the liberal use of water may be desirable when attempts are being made to induce development of the region's natural resources, but could be detrimental to the welfare of the particular region after conditions have stabilized.
Conflicts concerning water rights are not uncommon in agriculture, and the factors which may be relevant in solving such problems are numerous. Some of these factors include the significance of the source of the water involved. For example, if the water source is a navigable stream or lake that is of vital commercial importance to the country, diversion by adjoining landowners for agricultural purposes may damage not only other landowners on the watercourse, but also the economic development of the entire area. Conversely, the water source may be a non-navigable stream or lake, underground percolating water, or surface water that merely follows the natural drainage contours of the land. Other factors for resolution of water rights conflicts include the economic interests of the area and the importance of water in the furtherance of those interests. For example, in the arid parts of the western United States, irrigation is of major importance to agricultural production and local economies.
Water law has changed significantly over time and in different parts of the country it has developed differently. This is because a legal system for water allocation that developed in a period when a particular area was largely rural and thinly populated may be unsatisfactory when that same area has become urban and densely settled. Likewise, a water law system permitting the liberal use of water may be desirable when attempts are being made to induce development of the region's natural resources, but could be detrimental to the welfare of the particular region after conditions have stabilized.
Real Property
Friday, January 10, 2025, 10:10 a.m.-12:00 p.m.
In this session, we will examine legal issues arising from the ownership, possession and transfer of real property. In many farming and ranching operations, the real estate is the primary asset in terms of value. The ownership, possession and transfer of real property give rise to many legal issues. This chapter addresses those problems. The chapter begins with a discussion of the nature and ownership of real property, from absolute ownership to a possessory interest. The chapter then focuses on the legal issues resulting from the transfer of title to an interest in real property. This, in turn, requires a consideration of the income tax aspects of transferring real estate. Other legal issues arising from the ownership and use of real property are covered elsewhere in this book.
Fence Law
Friday, January 10, 2025, 1:00-2:50 p.m.
For rural landowners, perhaps one of the most common and contentious issues involves disputes concerning partition fences. Partition fences are those that separate adjoining lands. Kansas has numerous laws concerning partition fences. Those laws involve such issues as the construction of fences and what a fence is to built of, what is deemed to be a “legal” fence, liability for damages caused by livestock that escape their enclosure, the maintenance of partition fences, the role of the county commissioners serving as fence viewers in settling fence disputes and rules for handling stray animals.
