Opinion ID: 1255634
Heading Depth: 2
Heading Rank: 1

Heading: the general nature of standlee's business was agricultural.

Text: The definition of agricultural pursuits, contained in I.C. § 72-212(8), clearly states that it includes the raising or harvesting of any agricultural or horticultural commodity ... (Emphasis added.) In 1990, the year of Robbin Riggs' industrial accident and death, Standlee planted, raised and harvested alfalfa on approximately 365 acres that he owned or leased. Further, Standlee derived additional income from contracting with area alfalfa farmers to purchase crops on the stump on approximately 2,540 acres. Standlee provided seed, monitored the growing of the crops, provided the farmers with recommendations, and then harvesting the crops and baled, transported, weighed, stacked, and sold the finished product to his customers. Thus, we hold that even though Standlee performed more harvesting than growing of the alfalfa, the general nature of Standlee's business was the planting, growing, harvesting, transporting and selling of alfalfa. Further, the harvesting of the alfalfa alone is enough to fall within the definition of agricultural pursuit, pursuant to I.C. § 72-212(8), thereby making Standlee's activities exempt under the statute.