MARYLAND AGRICULTURAL LAND PRESERVATION FOUNDATION

MINUTES

 

April 24, 2001

 

 

TRUSTEES PRESENT:

 

Lloyd C. Jones, Jr., Acting Chairman

Allen H. Cohey

Mildred H. Darcey

Judith C. Lynch

Joseph K. Scott

Joseph F. Tassone, representing Secretary of Maryland Office of Planning

Douglas H. Wilson, representing Secretary Maryland Department of Agriculture

Robert E. Wolf

 

TRUSTEES ABSENT:

 

Lewis Logan, representing Treasurer Dixon

Gerald Thorpe, representing Comptroller Schaefer

Maurice L. Wiles

 

OTHERS PRESENT:

 

Bob Anderson, Talbot County landowner

Darlene M. Athey, Secretary

Ann Baker, Calvert County landowner

Peter Baker, Calvert County landowner

Deborah Bowers, Editor, Farmland Preservation Report

Buddy Bowling, Maryland Department of Agriculture

Carol S. Council, Administrative Specialist

Richard Counts, Attorney for Linda Prager

Deborah Fialka, Calvert County Planning & Zoning

Iva L. Frantz, Administrative Officer

Virginia Hanahoe, Comptroller=s Office

Robert Jarrell, Attorney for Mattie Mezick

Joy Levy, Queen Anne=s County Program Administrator

Wally Lippincott, Baltimore County Program Administrator

Mary Mezick-McClellan, Caroline County landowner

Richard Mezick, Caroline County landowner

Craig Nielsen, Assistant Attorney General

Bill Powel, Carroll County Program Administrator

Bradley Powers, Deputy Secretary of Agriculture

Linda Prager, Caroline County landowner

Charles Rice, Charles County Program Administrator

Dan Rosen, MD Department of Planning

Donna Sasscer, St. Mary=s County Program Administrator

Paul W. Scheidt, Executive Director

Tammy Scheidt, Caroline County Program Administrator

Susan Wilson, Frederick County landowner

 

 

Lloyd C. Jones, Jr., Acting Chairman, called the meeting to order at 9:00 a.m., at the Maryland Department of Agriculture building, Annapolis, Maryland.

 

 

I.          APPROVAL OF MINUTES/ADDITION OR DELETION OF AGENDA ITEMS:

 

A.         APPROVAL OF MINUTES OF:  MARCH 27, 2001

 

Motion #1:         To approve the minutes of March 27, 2001.

 

Motion:             Allen Cohey                                                 Second:  Mildred Darcey

Status:              Approved

 

 

B.         APPROVAL OF EXECUTIVE SESSION MINUTES OF:  MARCH 27, 2001

 

Motion #2:         To approve the minutes of the Executive Session of: March 27, 2001.

 

Motion:             Mildred Darcey                                            Second:  Robert Wolf

Status:              Approved

 

 

C.                  ADDITION OR DELETION OF AGENDA ITEMS

 

None.

 

 

II.         AGRICULTURAL PRESERVATION DISTRICT PETITIONS

 

A.         CHARLES COUNTY

 

1.         08-03-01-02       KOCH, Richard P. & Joanna E.                 223.0000 acres

 

2.         08-04-01-03       WATHEN, Sr., Francis P., et al                146.4139 acres

 

3.         08-04-01-04       ST. CLAIR, William A.                              203.7000 acres

 

4.         08-05-01-05       ROSS, Robinette                                     127.7300 acres

 

5.         08-10-01-06       BARRETT, Peter I.                                   220.1628 acres

 

6.         08-10-01-07       NIXON, William A. & Lois L.                     196.5000 acres

 

Foundation staff recommended approval based on meeting minimum district size and soils productive capability criteria.

 

Paul Scheidt, Executive Director, stated that on some of the properties listed, the owners have withheld acreage.  1) Richard Koch is withholding 10 acres surrounding a dwelling, 2) Francis Wathen has several lots that were previously excluded, 3) William St. Clair is withholding 8 acres, and 4) Peter Barrett is withholding 12.5 acres for a dwelling and access.

 

Mildred Darcey, Board member, expressed concern that the Wathen property has 106.0 acres of woodland with no forestry management plan and states the general farming operation is forestry management.  Ms. Darcey further stated that forest management is woodland that is managed for harvest.  She asked what type of trees is on the property.

 

Charles Rice, Program Administrator for Charles County, stated that poplar, oak and other hardwoods are on this particular property.

 

Ms. Darcey stated that this landowner should be encouraged to have a forestry management plan.

 

Mr. Scheidt, stated that where 50% or more of the land is forested, the landowner is encouraged to have a forestry management plan.  A forestry management plan is not a requirement.

 

Joseph Tassone, representing the Secretary of the Maryland Office of Planning, questioned how many development rights were on the acres being withheld on the mentioned properties.

 

Mr. Scheidt stated that on property excluded prior to district establishment the Foundation does not determine development rights.  The local zoning would determine the amount of building lots.

 

Motion #3:         To approve the requests of Richard P. & Joanna E. Koch, Francis P. Wathen, Sr., et al, William A. St. Clair, Robinette Ross, Peter I. Barrett, and William A. & Lois L. Nixon to establish an agricultural land preservation district on their properties.  The Board also encourages Mr. Wathen to have a forestry management plan done on his property.

 

Motion:             Joseph Scott                                               Second:  Robert Wolf

Status:              Approved

 

 

7.         08-05-01-08A     KIMMONS John H.                                    38.1000 acres

 

Approval based on COMAR 15.15.01.03D(2)(a)(i) which states, A...a parcel of less than 100 acres may qualify as a district if it adjoins a 100-acre parcel which has been approved by the Foundation as an agricultural land preservation district@ and meeting soil productive capability criteria.

 

Motion #4:         To approve the request of John H. Kimmons, to establish an agricultural land preservation district on his property.

 

Motion:             Joseph Tassone                                           Second:  Joseph Scott

Status:              Approved

 

 

8.         08-08-01-09A     HOGUE, Gaylord G. & Bobby Coe              94.0330 acres

 

9.         08-08-01-10A     HOGUE, Gaylord G. & Bobby Coe              38.8000 acres

 

Approval based on COMAR 15.15.01.03D(2)(a)(ii) which states, A...a parcel of less than 100 acres may qualify as a district if it is added to one or more adjoining parcels which together have been approved by the Foundation as agricultural land preservation districts@ and meeting soil productive capability criteria.

 

Motion #5:         To approve the requests of Gaylord G. & Bobby Coe Hogue, and Gaylord G. & Bobby Coe Hogue to establish an agricultural land preservation district on their properties.

 

Motion:             Robert Wolf                                                 Second:  Joseph Scott

Status:              Approved

 

Mr. Tassone asked why the two properties were submitted separately and could both properties be presented as one district.

 

Mr. Scheidt stated that they are two different parcels.  He further stated that both parcels could be combined into one if the owner preferred.

 

Mr. Tassone asked if coming in separately would allow multiple lot rights on each parcel.

 

Mr. Scheidt stated that on the 94.0-acre parcel they would be entitled to 5 building lots while on the 38.0-acre parcel they would be entitled to 2 building lots.

 

Craig Nielsen, Assistant Attorney General, stated that each parcel would be entitled to an owner=s lot and child=s lots unless the Board placed a condition on the acceptance of the properties.

 

Ms. Darcey asked if the lots were to come in separately, how many lot rights would they gain.

 

Mr. Scheidt stated that, as a 124-acre district, they would be entitled to seven buildable lots.  As two separate parcels they would still be entitled to a total of seven lots.

 

Doug Wilson, representing Secretary of Agriculture, stated that in the case where there is one child they could not have a child=s lot on each parcel.

 

Allen Cohey, Board member, stated that he was not in favor of splitting the two properties, they should be combined as one district.

 

Mr. Tassone asked if these are two separate agricultural operations.

 

Mr. Rice stated that it is one agricultural operation, they are separate parcels treated as one.

 

Mr. Tassone asked if the Board would consider an amendment to accept these parcels as one district instead of two separate ones.

 

Motion #6:         To table the requests of Gaylord G. & Bobby Coe Hogue to establish an agricultural land preservation district on their properties pending their agreement to combine their acerage to form one district consisting of 124.0 acres.

 

Motion:             Doug Wilson                                                Second:  Allen Cohey

Status:              Approved

 

 

B.         QUEEN ANNE=S COUNTY

 

1.         17-01-01-02       BOSTIC, Richard H., et al                         178.7360 acres

 

2.         17-01-01-03       LEAGER, George Roland                         154.5200 acres

 

Foundation staff recommended approval based on meeting minimum district size and soils productive capability criteria.

 

Motion #7:         To approve the requests of Richard H. Bostic, et al and George Roland Leager to establish an agricultural land preservation district on their properties.

 

Motion:             Allen Cohey                                                 Second:  Mildred Darcey

Status:              Approved

 

 

C.         CALVERT COUNTY

 

1.         04-01-01-01       DORSHOW, Alice F., Trustee                   181.8200 acres

 

Foundation staff recommended approval based on meeting minimum district size and soils productive capability criteria.

 

Motion #8:         To approve the request of Alice F. Dorshow, Trustee, to establish an agricultural land preservation district on her property.

 

Motion:            Doug Wilson                                                 Second: Joseph Tassone

Status:            Approved

 

 

2.         04-01-01-02       BAKER, Raymond N., et al                      102.0000 acres

 

Foundation staff recommended approval based on meeting minimum district size and soils productive capability criteria.

 

 

3.         04-01-01-03A     BAKER, Raymond N., et al                        20.0000 acres

 

4.         04-01-01-04A     BAKER, Raymond N., et al                        20.0000 acres

 

5.         04-01-01-05A     BAKER, Raymond N., et al                        20.0000 acres

 

Approval based on COMAR 15.15.01.03D(2)(a)(ii) which states, A...a parcel of less than 100 acres may qualify as a district if it is added to one or more adjoining parcels which together have been approved by the Foundation as agricultural land preservation districts@ and meeting soil productive capability criteria.

 

Mr. Scheidt stated that the Baker properties deal with up front estate planning. The landowner agrees that, by establishing districts in this manner, there would be only one child=s lot located on one of the 20.0-acre parcels.  The districts are a family owned operation with Raymond & Ann Baker along with their six children who have signed an affidavit agreeing that Mr. & Mrs. Baker will receive the owner=s lot, one child=s lot will be provided on each of the 20.0-acre parcels and the remaining children will receive a child=s lot on the larger parcel.

 

Mr. Tassone stated that he was in agreement with the estate planning measures and this appears to be a well thought out plan.   If this plan had not been presented it would be three 20.0-acre subdivisions with children=s lots.  He further stated that the Board should consider the approach taken with regards to dealing with agricultural subdivisions and lot exclusions.

 

Mr. Wilson stated that if the 120.0-acre parcel was approved with the landowner coming in at a later date with the 20.0-acre parcels, the Board would approve all of them as districts.  In Southern Maryland, there are many small farms with legislation introduced this year dealing with this issue.

 

Mr. Tassone asked what is the nature of the farming operation.

 

Peter Baker, landowner, stated that they have an active forestry management plan on the farm.  Some of the acreage is leased to local farmers with the remainder of the land used for hay crop.

 

Mr. Tassone asked what would happen to the farm when all of the children have grown.  Would the land be sold, would there be a stipulation in future deeds that this land would remain within the family.

 

Mr. Baker stated that it was the family=s intent to keep the farming operation and lands intact within the family.  He further stated that there would be no stipulation in the deeds stating that the land was to stay within the family.

 

Mr. Cohey stated that, even though he seconded the motion, he does not like the idea of breaking land down into separate parcels, this leaves the door open to development.

 

Motion #9:         To approve the requests of Raymond N. Baker, et al, to establish an agricultural land preservation district on their properties limiting the owner=s and child=s lots as agreed to by the Baker family.

 

Motion:             Doug Wilson                                                Second:  Allen Cohey

Status:              Approved

 

 

D.         CARROLL COUNTY

 

1.         06-01-01-01       DAVIS, Gordon & Jean   104.7400 acres

 

2.         06-01-01-02       HARNER, Dennis J. & Mary W.  124.6200 acres

 

3.         06-01-01-03       DEVILBISS, Robert L.    113.9400 acres

 

Foundation staff recommended approval based on meeting minimum district size and soils productive capability criteria.

 

Motion #10:       To approve the requests of Gordon & Jean Davis, Dennis J. & Mary W. Harner, and Robert L. Devilbiss to establish an agricultural land preservation district on their properties.

 

Motion:             Joseph Tassone                                           Second:  Judy Lynch

Status:              Approved

 

 

4.         06-01-01-04A     DAVIS, Kenneth L. & Karen S.                   24.1440 acres

 

5.         06-01-01-05A     BARNES, Wilmer L. & Dorothy I.                86.1600 acres

 

6.         06-01-01-06A     HARNER, Louella S., et al                         86.7400 acres

 

7.         06-01-01-07A     RODKEY, Fern A. & Doris                         86.1600 acres

 

Approval based on COMAR 15.15.01.03D(2)(a)(i) which states, A...a parcel of less than 100 acres may qualify as a district if it adjoins a 100-acre parcel which has been approved by the Foundation as an agricultural land preservation district@ and meeting soil productive capability criteria.

 

Mr. Tassone asked what is the relationship between the Gordon & Jean Davis, and Kenneth & Karen Davis, and, also, the two adjacent properties.

 

Bill Powel, Carroll County Program Administrator, stated that Kenneth is Gordon & Jean Davis= son.  Both parcels of land are currently being farmed as one operation.

 

Motion #10:       To approve the requests of Kenneth L. & Karen S. Davis, Wilmer L. & Dorothy I. Barnes, Louella S. Harner, et al, and Fern A. & Doris Rodkey to establish an agricultural land preservation district on their properties.

 

Motion:             Joseph Scott                                               Second:  Mildred Darcey

Status:              Approved

 

 

III.        DISTRICT /EASEMENT AMENDMENTS

 

A.         CHARLES COUNTY

 

1.         08-09-81-01Ce   SERENITY FARMS, INC.                         222.7550 acres

Franklin Robinson

Request for approval of a 50.0-acre agricultural subdivision of easement property.

 

Mr. Franklin Robinson, President of Serenity Farms, Inc., is the original owner of the 222.755-acre property.  His current request is for approval of a 50.0-acre agricultural subdivision on his easement property to be conveyed to his son.

 

Mr. Robinson is requesting that a 50.0-acre parcel be agriculturally subdivided in accordance with the Foundation=s recently approved Policy on Agricultural Subdivisions.  However, he is requesting that a smaller amount be considered as he desires only to convey about 20.0 acres surrounding a greenhouse and the area on which a second greenhouse is being constructed.

 

The Foundation=s new Policy on Agricultural Subdivisions states that an approved agricultural subdivision must be at least 50.0 acres unless the parcel is to be conveyed to an adjoining easement property or is to straighten a boundary line.

 

According to Charles County, the boundaries of the proposed agricultural subdivision will be along existing roads and field boundaries.  Also, according to Charles County, both the proposed agricultural subdivision and the remaining land are nearly 100% U.S.D.A. Soils Classes I, II, and III.

 

There are no pre-existing dwellings on the easement property and there have been no requests for lot exclusions or previous agricultural subdivisions.

 

Foundation staff recommended approval as the proposed agricultural subdivision meets the criteria set forth in the Foundation=s Policy on Agricultural Subdivisions.

 

Mr. Rice stated that Mr. Robinson=s intentions are to subdivide the existing greenhouse and the one under construction out.  They prefer the 20.0-acre subdivision to convey to their son.  However, they will agree to the 50.0-acre subdivision if necessary.

 

Mr. Scheidt stated that there will be no building lots on the subdivision.

 

Motion #11:       To approve the request of Serenity Farms, Inc. (Franklin Robinson) for a 50.0-acre agricultural subdivision of easement property.

 

Motion:             Joseph Tassone                                           Second:  Judy Lynch

Status:              Approved

 

 

2.         08-04-00-25A     BOWLING, Sr., Larry W.            45.0000 acre

Request to amend the District Agreement to increase acreage to 103.96 acres.

 

On June 27, 2000, Mr. Bowling=s request for district establishment on a 45.0-acre property was approved by the Board of Trustees.  Mr. Bowling=s current request is to amend the recorded District Agreement to increase the district size to include the remainder of the acreage contained in his property deed.  This would result in a district of 103.96 acres.

 

According to Charles County, if this request is approved, the land will continue to meet the Foundations minimum requirements for district establishment.

 

Foundation staff recommended approval as the proposed amended district continues to meet minimum district size and soils productive capability criteria.

 

Motion #12:       To approve the request of Larry W. Bowling Sr. to amend the District Agreement to increase acreage to 103.96 acres.

 

Motion:             Mildred Darcey                                            Second: Joseph Tassone

Status:              Approved

 

 

B.         QUEEN ANNE=S COUNTY

 

1.         17-06-88-07e     WILLIS, Linda E.            226.1300 acres

Request for approval to exclude a 2.0-acre child=s lot from easement property for daughter, Julie Meyers, to construct a dwelling intended for her use.

 

Ms. Willis is the original owner of the 226.13-acre easement property.  Her current request is for exclusion of a 2.0-acre child=s lot for her daughter, Julie, to construct a dwelling for her personal use.

 

According to Queen Anne=s County, the proposed child=s lot will be located in what is currently cropland and will have a minimal impact on the overall farm operation.  A 2.0-acre lot is being requested in order to satisfy the County Health Department=s requirement for 1.5 acres in order to accommodate the sewage reserve area as well as 0.5 acre to provide fee simple access to the county road.

 

There is one pre-existing dwelling on the easement property which has not been excluded.  There have been no previous requests for lot exclusions on this property and Ms. Willis does not own other district or easement properties.

 

Foundation staff recommended approval based on Agricultural Article, Section 2-513, Annotated Code of Maryland, which allows a lot size of up to 2.0 acres to be released, if the purpose for excluding the lot is to construct a dwelling house intended for the owner or the owner=s child(ren) and the regulations adopted by the Department of the Environment requires a minimum lot size of not less that 2.0 acres or the regulations adopted by the county require the lot to be larger than 1.0 acre but not to exceed 2.0 acres.

 

Motion #13:       To approve the request of Linda E. Willis to exclude a 2.0-acre child=s lot from easement property for daughter, Julie Meyers, to construct a dwelling intended for her use.

 

Motion:             Joseph Scott                                               Second:  Allen Cohey

Status:              Approved

 

 

C.         ITEM MOVED TO V.B

 

 

D.         CECIL COUNTY

 

1.         07-04-87-02e     MACKIE, Richard D.                                  373.130 acres

Request for approval of an 82.9-acre agricultural subdivision of easement property.

 

Mr. Mackie is the original owner of the 373.13-acre easement property.  His current request is for approval of an 82.9-acre agricultural subdivision which will be conveyed to a third party.

 

According to Cecil County, the current use of the entire farm is hay, small grain, and beef cattle.  This use will continue on the proposed agricultural subdivision parcel until it is sold, at which time the new owner may pursue another agricultural venture.  The landowner states that the 82.9-acre parcel will contain 74.9 acres (90%) U.S.D.A. Soils Classes II and III, while the remaining 290.23 acres will contain 221.6 acres (73%) U.S.D.A. Soils Classes I, II, and III.  The Cecil County Department of Assessments & Taxation confirms that the proposed subdivision will continue to qualify for an agricultural use assessment.  The requested 82.9 acres are already a separately recorded parcel and uses the parcel=s boundaries.

 

There are two pre-existing dwellings on the easement property.  If this request is approved, one pre-existing dwelling will be located on the agricultural subdivision parcel.  There have been no requests for owner=s or children=s lot exclusions or agricultural subdivisions on this property.  Mr. Mackie owns two district properties.

 

Foundation staff recommended approval as the proposed agricultural subdivision meets the criteria set forth in the Foundation=s Policy on Agricultural Subdivisions.

 

Mr. Tassone asked if the intention of the third party would be to subdivide and sell the 82.9-acre subdivision.

 

Carol Council, Foundation staff, stated that at this time, the Foundation does not have knowledge of an interested buyer.

 

Mr. Tassone asked if the agricultural subdivision policy was intended for a parcel to be subdivided with the intent of continuing farming on both parcels of property, as opposed to selling the subdivided parcel.

 

Mr. Scheidt stated that this is one concept that has been discussed.

 

Mr. Tassone stated that if this is going to be the criteria the Board should be prepared to approve all of the agricultural subdivisions presented.

 

Mr. Scheidt stated that approval would be only if the subdivisions met the criteria.

 

Mr. Wilson stated that if a subdivision has met all the criteria it can be considered a farming operation.  The Board has approved subdivisions for easement properties that have met the criteria.

 

Tammy Scheidt, Caroline County Program Administrator, quoted from the Policy on Agricultural Subdivisions, the General Perspective, ANo district or easement property may be subdivided without the written approval of the Foundation.  All requests for agricultural subdividions shall be reviewed on a case-by-case basis.  An approval for an agricultural subdivision should not be portrayed as an absolute right to the landowner.  Each request will be reviewed to determine if the proposed subdivided parcel and remaining parcel will continue to be able to sustain long-term agricultural production.  The boundaries of the proposed agricultural subdivision should follow physical characteristics of the farm such as the end of a field or hedge row, edge of woodland, a stream, road or farm lane, or some other physical feature of the farm.

 

Motion #14:       To approve the request of Richard D. Macke for an 82.9-acre agricultural subdivision of easement property.

 

Motion:             Joseph Scott                                               Second:  Mildred Darcey

Opposed:          Joseph Tassone, Allen Cohey

Status:              Approved

 

 

IV.        PROGRAM POLICY/EASEMENT OFFERS

 

A.         Proposed Policy on Lot Exclusions and Lot Density

 

On February 20, 2001 the Board of Trustees approved the concept of the Proposed Policy on Lot Exclusions and Lot Density .  As a result, on March 7, 2001 the proposed policy was distributed to the Chairmen of the Agricultural Land Preservation Advisory Boards, County Program Administrators, Maryland Agricultural Commission, Maryland Farm Bureau, and the State Grange to review and submit comments or suggestions by March 27, 2001.

 

Foundation staff=s current request is for the Board of Trustees to formally adopt the Proposed Policy on Lot Exclusions and Lot Density so that we may begin the process of preparing legislation for the 2002 Legislative Session.

 

Mr. Scheidt stated that the Foundation staff did a telephone poll of the Program Administrators as to their stance on this matter.  This proposal takes into account more than lot exclusions.  It covers total number of houses on the property, who lives in the houses, and how many houses are allowed.  It removes the title of owner=s or child=s lots, promotes different uses for dwellings, and allows the landowner more flexibility.  There had been discussion about making this retroactive which was tabled.  This proposal reduces the number of lots, allows them to be conveyed to subsequent owners to utilize these rights.  This will determine who receives lots in the case of corporations and partnerships.  It will also eliminate the two stage release process.  The Policy Review Committee recommends that we adopt this proposal so it may be presented for the next legislative session.  There is an alternative measure being proposed by Baltimore County.

 

Joseph Scott, Board member, asked if the first owner does not use the rights will the subsequent owner or owners be able to exercise this right.

 

Mr. Scheidt stated that under the proposed policy this will be allowed.

 

Mr. Wilson asked if the proposal was submitted to other agricultural programs and organizations.

 

Ms. Council stated that the policy was submitted to the Farm Bureau, the State Grange, and Maryland Agricultural Commission, with no response.

 

Mr. Tassone stated that on April 23, 2001 the Legislative Task Force Sub-Committee on Allowed Land Uses, met to discuss this issue.  The sub-committee=s decision was to review the proposals and arrive at a solution to address these issues.

 

Mr. Wilson asked if the proposed policy was submitted to the sub-committee.

 

Mr. Scheidt stated that this has been submitted to the sub-committee showing what the Foundation is considering.

 

Mr. Tassone stated that the sub-committee was under the impression that this was drafted by the Policy Review Committee and that it has not been to a vote by the Board.

 

Mr. Wilson stated that the telephone poll indicates that most counties are in support of it except for Baltimore County.

 

Wally Lippincott, Baltimore County Program Administrator, stated that after various discussions not only was Baltimore County not supportive, but Harford, Carroll, Frederick, Montgomery and Calvert also do not support it.  Washington County may not be in favor of it.

 

Mr. Powel stated that if you could get this through the Legislature to sell lots after easement sale, we would lose all public support.  The program administrators get calls from citizens questioning building on easement properties.

 

Mr. Wilson stated that there are legislators that question the current law when grandchildren and subsequent owners want lot rights.  The Board needs to establish a policy and submit it to the Task Force for support.

 

Mr. Scheidt stated that the sub-committees are studying the policies, procedures and practices of the Foundation.  The Foundation has addressed many of the issues that the Task Force is evaluating.  This issue is being reviewed by two sub-committees that report to the full Task Force which may or may not result in legislation.

 

Mr. Lippincott stated that this is the biggest change in the program in 20 years.  This is a major change in the program that impacts on a variety of areas with profound fiscal implications.