I have a small acreage I rent out. It has an easement road running the length on one side taking up about an acre. I include that acre into the total acres I am renting. I had to pay for that acre and pay taxes on it so I figure I need the payment off it just like the rest that is farmed. The renter just adds that one acre into his total payment as a cost of doing business. I know of others that rent out 160 acres as a 1/4 section even though there is a road and right of way in that 160. Same train of thought, they paid for it and pay taxes on it all, not just the farmable acres. All a cost of doing business.
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