OPINION BY
Judge SIMPSON.
In this land use case, we are asked whether the Nutrient Management Act1 (NMA) and its implementing regulations preempt a setback requirement expressed in a local zoning ordinance. Stephen R. and Darleen G. Burkholder (Landowners)2 and Richmond Township (Township) cross-appeal from an order of the Court of Common Pleas of Berks County (trial court) that determined the NMA preempts the local setback requirement as applied to one of two structures Landowners propose to construct in order to expand their existing hog raising operation. Concluding the NMA and its implementing regulations preempt the local setback requirement as applied to both of Landowners’ proposed structures, we affirm in part and reverse in part.
Landowners own a 57-acre, triangular-shaped parcel in Richmond Township, Berks County (Subject Property). The Subject Property is bordered to the north by Fleetwood-Lyons Road, to the southeast by Norfolk Southern Railroad tracks, and to the southwest by Deka Road. The Subject Property, which is zoned R-A Rural Agricultural, shares a boundary with the R-l Low Density Residential, L-I Light Industrial, and I Industrial zoning districts.
Landowners purchased the Subject Property in 1993 from Stephen Burkholder’s parents, who previously subdivided a larger tract of 152 acres into the Subject Property and one other parcel. The entire 152-acre tract, including the Subject Property, lies within the Township’s Agricultural Security Area (ASA) under the Agricultural Area Security Law (AASL),3 and is subject to an agricultural conservation easement.
Beginning in 1957, the elder Burkhold-ers conducted a hog raising operation over the entire 152-acre property. Landowners assumed control of the operation in 1985 and continue to conduct the operation on the Subject Property.
Due to the intensity of the operation, Landowners’ current operation is subject [1008]*1008to the NMA and its implementing regulations.4 The NMA, which is concurrently-administered and enforced by the Department of Environmental Protection (DEP) and the Pennsylvania State Conservation Commission (PSCC), requires operators of “Concentrated Animal Operations” (CAOs), to develop and implement nutrient management plans. See Sections 2, 4 and 6 of the NMA, formerly 3 P.S. §§ 1702, 1704, 1706. CAOs are farms with more than two animal units for each acre of land on which animal manure is applied. Former 3 P.S. § 1706; 25 Pa.Code § 83201.5
The preparation and implementation of nutrient management plans is the centerpiece of the NMA. See Michael M. Meloy, An Overview of Nutrient Management Requirements in Pennsylvania, 10 Penn St. Envtl. L.Rev. 249 (2002). Among other things, a nutrient management plan controls the storage and disposal of manure generated by a CAO, and regulates the amount and frequency of manure application to crops. Id. Notably, Landowners maintain a DEP-, PSCC-approved nutrient management plan.
Currently, Landowners operate a “partial” “all in/all out” hog raising operation. In the “all in/all out” method, a farmer raises hogs from birth to maturity before selling them. The “all in/all out” method consists of three stages. The first stage is the “farrowing” stage, during which a farmer provides oversight and care for the sows and newborn piglets during the birthing process. In the second stage, the newborns are weaned from the sows and moved to a nursery where they remain until they are eight to 10 weeks of age. In the third and final stage, the pigs are moved to a “finishing” area where they are cared for until they reach five to six months of age and are deemed “finished” and made available for sale. Landowners currently house 3,500 to 4,000 young pigs. They do not, however, possess sufficient facilities to “finish” all pigs birthed on the Subject Property. As a result, Landowners’ operation is a “partial,” rather than a “total,” “all in/all out” hog raising operation.
As a “partial” “all in/all out” operation, Landowners sell approximately half of the pigs birthed on the Subject Property as “feeder” pigs at eight to 10 weeks of age at a substantially lower price than could be obtained for “finished” pigs. Landowners seek zoning relief to expand their operation from a “partial” to a “total” “all in/all out” hog raising operation so they can “finish” all pigs birthed on the Subject Property. Expanding to a “total” “all in/ all out” operation would enhance the health of Landowners’ herd and would also result in a financial gain for Landowners. Further, because all pigs would remain on the Subject Property until “finished,” the overall population would increase to approximately 5,300 pigs.
In order to expand their operation, Landowners propose to construct two new facilities. More specifically, Landowners [1009]*1009seek to construct a 68-foot by 202-foot building that would house approximately 1,750 pigs during the “finishing stage” (Finishing Building). Landowners propose to construct the Finishing Building directly above a nine-foot deep manure storage pit.
In addition, Landowners seek to construct a 70-foot by 42-foot addition to the end of an existing farrowing and nursery building (Addition). The Addition would enable Landowners to consolidate their existing, separate nursery and farrowing operations into one building. Temporary manure storage would occur in shallow pits directly below the Addition.
Because of the triangular-shape of the Subject Property, Landowners propose to locate both structures less than 1500 feet from adjoining residential properties and/or zoning district boundaries. This aspect of the proposal is the basis for much of the litigation.
Under the terms of the Richmond Township Zoning Ordinance of 1998 (Ordinance), Landowners proposed expansion is considered “Intensive Agricultural Activity.” See Section 201.4 of the Ordinance. To engage in this type of activity in the RA zoning district, Landowners are required to obtain a special exception. See Section 402.3 a. of the Ordinance. Section 804.7 of the Ordinance sets forth five criteria an applicant must satisfy to obtain a special exception for intensive agricultural activity. That Section states, in its entirety:
804.7 Intensive Agricultural Activity
Intensive agricultural activities include, but are not limited to, mushroom farms, poultry and egg production, and dry lot farms, wherein the character of the activity involves a more intense use of land than found in normal farming operations.
a. Intensive agricultural activities shall not be located within one thousand five hundred (1,500) feet of another zoning district or existing residence located within the Agriculture or any other zoning district.
b. A minimum lot size of five (5) acres is required for intensive agricultural activities; which shall be so located on the lot as to provide front, side, and rear yards of one hundred (100) feet. The maximum height of [a] building used for intensive agricultural use is thirty-five (35) feet or two and one-half (2-1/2) stories, excluding appurtenances.
c. Commercial composting is prohibited. Any on-site composting shall be limited for use on premises on which such composting is made and produced.
d. Solid and liquid wastes shall be disposed of daily in a manner to avoid creating insect or rodent problems, or a public nuisance. No emission of noxious, unpleasant gases shall be permitted in such quantities as to be offensive outside the lot lines of the tract occupied by an intensive agricultural user.
e. Dry lot feeding stations shall be permanently paved.
Section 804.7 of the Ordinance, Reproduced Record (R.R.) at 159a (emphasis added). At issue here is the 1500-foot setback requirement in subsection “a.”
In October 2002, Landowners filed an application with the Richmond Township Zoning Hearing Board (ZHB) seeking special exceptions for the proposed facilities pursuant to Section 804.7 of the Ordi[1010]*1010nance.6 In their amended application, Landowners asserted, among other things, the 1500-foot setback requirement was invalid because it conflicted with the NMA’s less stringent setback requirements.7
After nine days of hearings, the ZHB issued a 2-1 decision rejecting all of Landowners’ requested relief. Landowners appealed.
Without taking additional evidence, the esteemed trial court affirmed in part and reversed in part. The trial court addressed Landowners’ contention that the NMA preempts the 1500-foot setback requirement contained in Section 804.7 a. It pointed out the NMA contains a preemption provision that prohibits local regulation of the “construction, location or operation” of a “manure storage facility” as that term is defined in the NMA’s implementing regulations. Under the NMA’s regulations, the most stringent setback requirement for manure storage facilities is 300 feet. Accordingly, the trial court determined that to the extent Section 804.7 a. of the Ordinance regulates manure storage facilities, it is more restrictive than the NMA, and it is in conflict with the NMA and its regulations.
Therefore, the trial court framed the dispositive issue: whether Landowners’ proposed Finishing Building and Addition are manure storage facilities under the NMA’s regulations. Applying the definition to Landowners’ proposed buildings, the trial court determined Landowners’ proposed Finishing Building fell within the definition of a “manure storage facility,” but Landowners’ proposed Addition did not. Consequently, the trial court determined Landowners could construct their proposed Finishing Building without regard to the 1500-foot setback requirement, but could not construct the proposed Addition within the 1500-foot setback. As such, the trial court reversed the ZHB’s denial of Landowners’ request for a special exception for the Finishing Building, but affirmed the ZHB’s denial of them request for a special exception for the Addition.8 Both parties now appeal to this Court.9
[1011]*1011In their appeal,10 Landowners assert the trial court correctly determined the NMA and its implementing regulations preempt the 1500-foot setback requirement expressed in Section 804.7 a. of the Ordinance. Further, they contend, the trial court properly determined their proposed Finishing Building is a “manure storage facility” as defined by the regulations promulgated pursuant to the NMA. However, Landowners argue that the trial court erred in determining their proposed Addition is not a “manure storage facility,” and, therefore, erred in determining the NMA did not preempt the setback requirement with regard to the Addition.11
The Township counters neither of Landowners’ proposed structures are “manure storage facilities” within the meaning of the NMA’s regulations as Landowners would primarily use these structures for animal confinement purposes, not manure storage. It argues, although the NMA’s regulations contain setback requirements for manure storage facilities, there are no such requirements for other types of facilities. Because Landowners’ proposed structures are not manure storage facilities under the NMA, the Township contends, it is free to regulate setbacks for those structures.
Rejecting Landowners’ contention that the NMA and its attendant regulations preempt the 1500-foot setback requirement expressed in Section 804.7 a. of the Ordinance, the ZHB determined:
25. Section 1717 of the [NMA] preempts local regulation of construction of facilities used for manure storage. 3 P.S. [§ ]1717.
26. Section 804.7.a. of the Ordinance governs the siting of structures, not manure storage.
ZHB Op., 11/26/03, Findings of Fact (F.F.) Nos. 25, 26. Thus, the ZHB concluded the NMA does not preempt Section 804.7 a. As set forth more fully below, we agree with the trial court that the ZHB’s determinations are erroneous as the ZHB ignores [1012]*1012the express language of the NMA’s preemption provision as well as the NMA’s regulations.
“The matter of preemption, is a judicially created principle, based on the proposition that a municipality, as an agent of the state, cannot act contrary to the state.” Duff v. Twp. of Northampton, 110 Pa.Cmwlth. 277, 532 A.2d 500, 503 (1987), aff'd per curiam, 520 Pa. 79, 550 A.2d 1319 (1988). “In other words, a municipality may be foreclosed from exercising police power it would otherwise have if the Commonwealth has sufficiently acted in a particular field.” Hartman v. City of Allentown, 880 A.2d 737, 747 (Pa.Cmwlth.2005).
As a general matter, the state is not presumed to preempt a field merely by legislating in it. Kightlinger v. Bradford Twp. Zoning Hearing Bd., 872 A.2d 234 (Pa.Cmwlth.2005). Rather, the General Assembly must clearly express its intent to preempt a field in which it legislated. Id.
The test for preemption in this Commonwealth is well established. Either the statute must state on its face that local legislation is forbidden or indicate “an intention on the part of the legislature that it should not be supplemented by municipal bodies.” W. Pa. Rest. Ass’n v. City of Pittsburgh, 366 Pa. 374, 381, 77 A.2d 616, 620 (1951). The consequence of a determination of preemption is severe. If the General Assembly preempts a field, the state retains all regulatory and legislative power for itself and no local legislation is permitted. Id. Accord Council of Middletown Twp. v. Benham, 514 Pa. 176, 523 A.2d 311 (1987).12 It is well settled a municipal ordinance cannot be sustained to the extent it is contradictory to or inconsistent with, a state statute. W. Pa. Rest. Ass’n. “Obviously local legislation cannot permit what a state statute or regulation forbids or prohibit what state enactments allow.” Duff, 532 A.2d at 504 (emphasis deleted).
In Mars Emergency Medical Services., Inc. v. Township of Adams, 559 Pa. 309, 740 A.2d 193 (1999), our Supreme Court indicated state statutes can address the issue of preemption in three ways. They can either: (1) expressly specify municipalities may enact ordinances not inconsistent with the state law that promote the state law’s purpose; (2) expressly forbid municipal legislation; or (3) be silent on the issue of preemption while regulating an industry or occupation. See also Synagro-WWT, Inc. v. Rush Twp., 299 F.Supp.2d 410 (M.D.Pa.2003).
Recognizing the clarity with which the General Assembly must express an intent to preempt and the significance of such a determination, our Supreme Court “found an intent to totally preempt local regulation in only three areas: alcoholic beverages, banking and anthracite strip mining.” Benham, 514 Pa. at 182, 523 A.2d at 314. Accordingly, absent a clear statement of legislative intent to preempt, state legislation will not generally preempt local legislation on the same issue. Mars Emergency Med. Servs. Mindful of these [1013]*1013principles, we examine the legislative intent of the NMA.13
The cardinal purpose of the NMA is to “establish criteria, nutrient management planning requirements and an implementation schedule for the application of nutrient management measures on certain agricultural operations which generate or utilize animal manure.” 3 P.S. § 1702(1) (“Declaration of legislative purpose”). In addition, the NMA is intended:
(2) To provide for the development of an educational program by the [PSCC] in conjunction with the Cooperative Extension Service of The Pennsylvania State University, the Department of Agriculture and conservation districts to provide outreach to the agricultural community on the proper utilization and management of nutrients on farms to prevent the pollution of surface water and ground water.
(3) To require the [PSCC], in conjunction with the Cooperative Extension Service of The Pennsylvania State University, [DEP], Department of Agriculture and the Nutrient Management Advisory Board to develop and provide technical and financial assistance for nutrient management and alternative uses of animal manure, including a manure marketing and distribution program.
(4) To require [DEP] to assess the extent of nonpoint source pollution from other nutrient sources, determine the adequacy of existing authority and programs to manage those sources and make recommendations to provide for the abatement of that pollution.
3 P.S. § 1702(2)-(4).
Of the three classes of state statutes outlined by our Supreme Court, the NMA falls within the first class because it expressly permits consistent, no more stringent, municipal regulations. Synagro-WWT. The pertinent section states, in its entirety:
Section 17. Preemption of local ordinances
This act and its provisions are of Statewide concern and occupy the whole field of regulation regarding nutrient management to the exclusion of all local regulations. Upon adoption of the regulations authorized by section f [of the NMA], no ordinance or regidation of any political subdivision or home rule municipality may prohibit or in any way regulate practices related to the storage, handling or land application of animal manure or nutrients or to the construction, location or operation of facilities used for storage of animal manure or nutrients or practices otherwise regulated by this act if the municipal ordinance or regulation is in conflict with this act and the regulations promulgated thereunder. Nothing in this act shall prevent a political subdivision or home rule municipality from, adopting and enforcing ordinances or regulations which are consistent with and no more stringent than the requirements of this act and the regulations promulgated under this act, provided, however, that no penalty shall be assessed under any such local ordinance or regulation for any violation for which a penalty has been assessed under this act.
Section 17 of the NMA, formerly 3 P.S. § 1717 (emphasis added).
Explaining the General Assembly’s recognition of the need for uniform regulation of intensive livestock operations that gen[1014]*1014erate and store animal manure, several scholarly authors observe:
As livestock operations grew in size and located in areas with little previous intensive livestock operations, community residents and environmental groups began to voice objections. Several local townships passed ordinances that sought various ways to prevent [intensive livestock operations] from- locating in the township or to impose significant conditions upon their operations. Producer interests faced regulatory action at the local level that could reflect widely different approaches and restrictions in each community. Responding to this situation, the Pennsylvania legislature passed the [NMA] and declared it to be a legislative measure of statewide concern that occupied the whole field of regulation regarding nutrient management. The [NMA] specifically excluded local regulations deemed to be inconsistent with or more stringent than the requirements of the [NMA] and regulations adopted to implement it.
Charles W. Abdalla, John C. Becker, Ralph Hanke, Celia Cook-Huffman, Barbara Gray & Nancy Welsh, Community Conflicts Over Intensive Livestock Operations: How and Why Do Such Conflicts Escalate?, 7 Drake J. Agric. L. 7, 17 (2002) (footnotes omitted). See also Michael M. Meloy, An Overview of Nutrient Management Requirements in Pennsylvania, 10 Penn St. Envtl. L.Rev. 249, 275 (2002) (noting “in response to local pressure, certain municipalities have attempted to step into the breach and impose local regulatory controls on [CAOs]. Against this backdrop, the Pennsylvania legislature adopted the [NMA]....”).
Further support for the suggestion that the General Assembly intended to exercise statewide control in the field of nutrient management is found in the NMA’s legislative history. During the legislative debate, the following statement was made:
One area that I would also like to stress is that on the preemption language that was part of the original bill, we were also able to strengthen that, and I believe that we now have language that truly does preempt local ordinances and gives the agriculture operations in Pennsylvania the kind of protection that they need.
House Legislative Journal, Feb. 2, 1993, p. 119 (remarks of Rep. Barley).
Although there are no decisions from our appellate courts addressing preemption under the NMA and its attendant regulations, the Courts of Common Pleas of Berks and Bradford Counties rendered decisions that address this issue. See Adam v. Zoning Hearing Bd. of Twp. of Perry, 93 Berks L.J. 89 (C.P.Berks) (No. 99-4176, filed October 24, 2000); McClellan v. Granville Twp. Bd. of Supervisors, 3 Bradford L.J. 272 (C.P.Bradford) (No. 99 EQ000016, filed April 6, 2000). In both Adam and McClellan, the courts determined the NMA and its implementing regulations preempted local ordinances. A review of those cases is helpful.
First, in McClellan, a local governing body enacted an ordinance that imposed restrictions on the siting of CAOs in the township. Among other things, the ordinance required a 1500-foot setback for manure storage facilities. Several landowners who owned and operated a hog finishing operation that utilized manure storage pits filed suit asking the Bradford County Court to declare the local ordinance void on the grounds it was preempted by the NMA. The court first determined the legislative intent of the NMA makes clear that hog finishing operations generating and storing animal manure are subject to the NMA. The court further noted the NMA’s preemption provision [1015]*1015prohibits local regulation of manure storage facilities where such regulation conflicts with and is more stringent than the NMA and its regulations. As to the local setback requirement, the court noted the NMA regulations contain requirements for the design, construction and location of manure storage facilities. The court determined the ordinance’s 1500-foot setback requirement was in conflict with and more stringent than the various 100, 200 and 300 foot setback requirements in the NMA regulations. As such, the court held the NMA preempted the local setback requirement.
Thereafter, in Adam, the Berks County Court considered whether a zoning hearing board erred in granting a special exception to permit a swine breeding operation. Several objectors asserted the zoning board erred in granting relief since the applicant proposed to remove manure from the site every six months rather than daily as required by the local ordinance. Responding to this argument, the court stated that the proposed swine operation was a CAO and was subject to the NMA. Further, because the NMA regulations require removal of manure storage on a seasonal basis, the court held that the local ordinance requiring daily removal conflicted with the NMA regulations and, therefore, was preempted.
In light of the declared legislative intent of the NMA, the express language of its preemption provision, and case law interpreting the NMA, it is clear the General Assembly intended to preempt local regulation of manure storage facilities which conflicts with and is more stringent than the NMA and its regulations. Nevertheless, a municipality may enact regulations that are consistent with and no more stringent than the NMA and its implementing regulations. With this background, we consider the specific issue raised here: whether the 1500-foot setback requirement in Section 804.7 a. of the Ordinance conflicts with or is more stringent than the requirements set forth in the NMA and its attendant regulations.
On its face, the NMA’s preemption provision expressly prohibits local regulation of the “construction, location or operation of facilities used for storage of animal manure ... if the municipal ordinance or regulation is in conflict with [the NMA] and [its] regulations_” Former 3 P.S. § 1717 (emphasis added). The NMA’s regulations define a “manure storage facility” as:
A permanent structure or facility, or portion of a structure or facility, utilized for the primary purpose of containing manure. The storage facility of a waste management system is the tool that gives the manager control over the scheduling and timing of the spreading or export of manure. Examples include: liquid manure structures, manure storage ponds, component reception pits and transfer pipes, containment structures built under a confinement building, permanent stacking and composting facilities and manure treatment facilities. The term does not include the animal confinement areas of poultry houses, horse stalls, freestall barns or bedded pack animal housing systems.
25 Pa.Code § 83.201 (emphasis added).
Significantly, the regulations also specifically address minimum standards for the design, construction, location, operation, maintenance and removal from service of manure storage facilities. 25 Pa.Code § 83.351. Generally, manure storage facilities must be “designed, constructed, located, operated, maintained, and, when no longer used for the storage of manure, removed from service, to prevent the pol[1016]*1016lution of surface water and groundwater, and the offsite migration of pollution....” 25 Pa.Code § 83.351(a)(1).
Section 83.351 contains a variety of siting criteria for manure storage facilities. Of particular import here, the siting criteria include setback requirements for manure storage facilities from surface water bodies, wells, sinkholes, property lines and public water supply sources. Id. More particularly, Section 83.351 imposes setback requirements of 100, 200 and 300 feet. 25 Pa.Code § 83.351(a)(2)(iv)(A)-(F), (v)(A)-(G). Read in its entirety, the most stringent setback requirement for a “manure storage facility” contained in the NMA’s regulations is 300 feet. Id.
Section 804.7 a. of the Ordinance imposes a setback requirement of 1500 feet from “another zoning district or existing residence located within the Agriculture or other any other zoning district.” Clearly, the 1500-foot setback requirement conflicts with and is more stringent than the setbacks imposed by the NMA regulations. Thus, to the extent Section 804.7 a. attempts to regulate manure storage facilities, it is preempted by the NMA.
In order to determine if the NMA and its attendant regulations apply to Landowners’ proposed structures, it is necessary to consider whether the proposed Finishing Building and Addition are “manure storage facilities.” As noted, a “manure storage facility” includes a “portion of a ... facility, utilized for the primary purpose of containing manure.” 25 Pa.Code § 83.201. The regulation also cites several specific examples of manure storage facilities, including “component reception pits” and “containment structures built under a confinement building.” Id.
As to the proposed Finishing Building, Landowners propose to construct this building in order to enable them to finish all pigs birthed on the Subject Property. ZHB Hearing, 4/1/03, Notes of Testimony (N.T.) at 71. The floor of the Finishing Building would be slatted to allow droppings from the pigs to fall into a large storage pit situated directly below the building. F.F. No. 18. The manure storage pit would be nine feet deep as measured from the slats to the floor of the pit, with a total capacity of approximately 500,-000 gallons. F.F. No. 19. It would collect all manure generated from the hogs confined in the Finishing Building. N.T. 4/1/03 at 77. All aspects of the storage and removal of the manure are regulated within the approved nutrient management plan entered into by Landowners in accordance with the NMA. N.T. at 90-92.
Based on these characteristics, Landowners’ proposed Finishing Building qualifies as a “manure storage facility.” Clearly, the building’s manure storage pit is as a “portion of a facility ... utilized ... for the primary purpose of containing manure.” See 25 Pa.Code § 83.201. Indeed, the manure storage pit falls squarely within the specific examples of manure storage facilities cited in Section 83.201, which include “manure reception pits” and “containment structures built under a confinement building.” Id.
The Township concedes the manure pit itself is the type of containment structure contemplated by the NMA. It challenges the proposed Finishing Building above the pit, claiming the building exists for the purpose of housing the pigs and is incidental or unrelated to the manure storage functions. Contrary to this assertion, the Finishing Building is utilized as a confinement structure that holds the pigs in a fixed location, which ultimately facilitates the gathering of the manure in a containment structure underneath the building. Further, as stated by the trial court:
[1017]*1017We also find significant that the definition of “manure storage facility,” specifically excludes confinement areas for certain animals, namely, poultry, horses, cows and bedded pack animals, but not hogs. Hog raising is probably the most controversial form of animal farming, due to the problems associated with hog manure. Certainly, if the intent of the regulations were to exclude hog confinement areas from being considered manure storage facilities, the regulations would have so stated.
Tr. Ct., Slip Op. at 16-17 (footnote omitted). In short, because the containment structure underneath the Finishing Building is used for the primary purpose of containing manure, the NMA applies and preempts application of the Ordinance’s setback requirement to the proposed Finishing Building.
With regard to the proposed Addition, this building would house the operation’s farrowing and nursery area and would also have a slatted floor. ZHB Hearing, 6/10/03, N.T. at 53-54. The base of the structure, below where the pigs are housed, would consist of a concrete pit that is approximately 24 inches deep. N.T. 6/10/03 at 54. The storage pit would function as a concrete vault that contains the manure that falls through the slatted floor. Id. As with the proposed Finishing Building, all aspects of the storage and removal of the manure are regulated in accordance with Landowners’ approved nutrient management plan. N.T. at 90-92.
Like Landowners’ proposed Finishing Building, the proposed Addition falls within the broad language of the “manure storage facility” definition, as it too is a portion of a facility utilized for the primary purpose of containing manure. See 25 Pa. Code § 83.201. Like the containment structure beneath the Finishing Building, the manure storage reception pit beneath the Addition falls squarely within the regulation’s cited examples. Id. Because the containment structure below the Addition is utilized for the primary purpose of containing manure, the NMA applies and preempts application of the Ordinance’s setback to the Addition.14
The ZHB denied Landowners’ requests for special exceptions for the proposed Finishing Building and Addition based solely on its determinations that the proposed structures did not comply with Section 804.7 a. of the Ordinance’s setback requirement. Based on our determination that the NMA and its regulations preempt Section 804.7 a.’s setback requirement as applied to the Finishing Building and the Addition, Landowners are entitled to special exceptions to construct both buildings.15
Accordingly, we affirm the trial court’s determination that the NMA preempts the [1018]*1018local setback requirement as applied to the proposed Finishing Building and reverse the trial court’s determination that the NMA does not preempt the local setback requirement as applied to the proposed Addition.16
ORDER
AND NOW, this 14th day of July, 2006, the order of the Court of Common Pleas of Berks County is AFFIRMED to the extent it held the Nutrient Management Act preempts the setback requirement in Section 804.7 a. of the Ordinance as applied to the proposed Finishing Building. It is REVERSED to the extent it held the Nutrient Management Act does not preempt the setback requirement in Section 804.7 a. of the Ordinance as applied to the proposed Addition.