Mapping & Agricultural Manual

Transcription

1 State of Wyoming Department of Revenue 122 West 25th Street Cheyenne, Wyoming

2 Foreword The increasing need for land information, at all levels of government and in the private sector, has resulted in a concentrated effort to create a uniform, Statewide, mapping program. Several Federal, State and Local factions of government have been working toward creating sharable layers of mapping information that may be applied to a wide variety of uses. However, these efforts are difficult to successfully implement. Each agency, whether Federal, State or Local, have their own needs, requirements and funding. Unavoidably, this problem directly impacts the Department of Revenue and each County Assessor s office. Consequently, this manual is being revised and republished for use. The primary mission of the Mapping & Agricultural manual is to establish a one-stop reference source for mapping information, as it applies to taxation. Unlike the previous version of the manual, this document has not been copyrighted. We encourage both the beginning mapping student and the seasoned professional to use this manual as a working document. New sections regarding tax district mapping and the agricultural land valuation study have also been added for convenience. In recognition, we would like to thank the many federal, state and local agencies that provided data for the compilation of the manual. Also, to all the previous authors and, more specifically, to Scott Zimmerman and David Chapman for their efforts preparing this material. Suggestions and comments are welcome as we strive to make this manual an excellent source both as a learning aid and as a source of reference.

3 Mapping Equipment & Supplies Introduction By definition, the concept of the multipurpose mapping system is a framework that supports continuous, readily available, and comprehensive land related information at the parcel level. This "framework" is supported and organized by the major equipment needed to operate the multi purpose mapping system. There are eight major pieces of Equipment needed to organize and maintain a manual mapping system. They are: Drafting light table Drafting machine Automatic lettering machine and/or a 26" carriage typewriter Planimeter Plat book cabinet Map file case (graphic land data files) Plat books and sheet protectors Hanging Map Rack Organization, assembly, and maintenance of a multi-purpose mapping system is accomplished by using mapping equipment. Please note, map equipment and components of the multipurpose mapping system are not the same thing. Chapter II is designed to explain the equipment needs for a manual multipurpose cadastral mapping system. Equipment Description Proper mapping procedures require map files, map cases and drafting equipment. Drafting equipment is sensitive and easily damaged if not properly cared for. This section deals with the equipment that should be organized and assembled in each county office. Since no two county offices are similar in the nature of their construction, each mapping set-up will be different. The major equipment should be organized to make maps accessible so they can be maintained. Preferably, the mapping area should have ample space and accessibility. It must be recognized that organization of the map equipment is essential for proper assessment procedures.

4 Mapping Equipment & Supplies Drafting Light Table. Provides a clean, comfortable working surface. Its light source helps in the display 1" = 200' aerial photography. Most importantly, it provides support for the drafting machine. Figure 2.1. Automatic Lettering Machine Drafting Machine Provides a method to plat bearings and distances of parcels. It provides a mechanism to hold the automatic lettering machine and is designed to work in conjunction with the drafting light table. Automatic Lettering Machine/26" Carriage Typewriter Provides a variety of lettering and symbols making maps neat and readable. Both methods may be used to place type on ownership plats. A 26" carriage typewriter is designed to accept large maps. Its design is very similar to a manual typewriter. An example of an Automatic Lettering Machine is also depicted in Figure 2.1. It is attached to the drafting machine described earlier. Planimeter Provides an accurate method to measure acreage and square footage. An example of a Planimeter is shown in Figure 2.2. October 22,

5 Mapping Equipment & Supplies 5286 Acres 5286 Acres Planimeter Figure 2.2. Planimeter Plat Book Cabinet Provides an easy method to organize and store plat books. An example of a Plat Book Cabinet is depicted in Figure 2.3. Map File Case Provides a map case to hold U.S.G.S. topographic maps, U.S.G.S. orthophotos, color infrared photography, soil surveys, Bureau of Land Management master title plats and mineral and/or surface ownership status maps (other maps) scale 1" = 2000'. Indexes maps quickly for easy access. Organizes maps for easy reference. Organizes 1" = 200' quarter section town lot plats. Organizes 1" = 400' section maps. Please note, by organizing the Map File Case as described above, three (3) different scales of maps will fit into the map file case. Variations of this system using the map file case, section format, can also be incorporated into the system. An example of a map file case can be seen in Figure 2.4. Figure 2.3. Plat Book Cabinet October 22,

6 Mapping Equipment & Supplies Figure 2.4. Map File Case Plat Books & Sheet Protectors Contains ownership overlays for display and convenient storage. Provides easy access and organization for display of land data files beneath ownership overlays. Please note, using this procedure, three different scales of maps will all fit into the plat books and special sheet protectors. Ownership overlays for agricultural lands are on an 18" x 24" format at a scale of 1" = 2000'. One township per map. Ownership overlays for rural subdivisions are on an 18" x 24" format at a scale of 1" = 400'. One section per map. Ownership overlays for town lots are on an 18" x 24" format at a scale of 1" = 200'. One quarter section per map. Hanging Map Rack Contains larger Mylar overlays and maps. This particular rack is very convenient for hanging style maps and is oftentimes equipped with rollers, which makes it mobile and convenient. An example of a hanging map rack can be seen in Figure 2.5. The following lists the various types of maps that are usually housed in this type of map storage: Holds 1" = 200' section format town lot photography. October 22,

7 Mapping Equipment & Supplies Holds 1" = 1200' U.S.G.S. township maps. (Adequate for some mapping problems and will fit the map file case when divided into the quarter township format). Holds 1" = 400' 30" x 30" U.S.G.S. 2,560 acre maps. This mapping format holds four (4) sections per map. Holds 1" = 200' 30" x 30" town lot plat maps. Figure 2.5. Hanging Map Rack October 22,

8 Components of a Mapping Program Introduction By definition, the concept of the multipurpose mapping system is a framework that supports continuous, readily available, and comprehensive land related information at the parcel level. Components of the Wyoming mapping system are: A series of base maps An overlay delineating all parcels A permanent identifying number for each parcel Many government agencies produce maps for various purposes. The amount of money spent to develop these maps is in excess of half a billion dollars. All of these maps and photos can be purchased at a very reasonable cost. Utilizing these maps provides a basis for creating a data base that provides a comprehensive land related mapping program which creates a standard system which can be built in any Wyoming county. A vast majority of counties presently utilize the multipurpose mapping system. Land information systems have undergone very few changes within the last 100 years. Presently, duplication of mapping efforts is widespread and unnecessary. It is also expensive and time consuming. Since all cadastre efforts utilize public land survey data, any duplication of this data not in its original format would be a waste of time and money. Resolution of this problem through use of the multipurpose mapping system reduces office recording costs and promotes the need for better land conveyance procedures. Base Maps "Base Maps" are a difficult concept to comprehend. A Base Map can be obtained in a number of different mediums and can cover a wide range of thematic data. For example, color infrared, high altitude orthophotos, topographic maps, public land survey system and master title plats can all be used as a "Base Map". In some ways, this information is reciprocal in nature. For example, some agencies find that orthophotos make an excellent base map (or back-drop) for various mylar (or clear) overlays. However, where one agency uses orthophotos for a base map, another might just as well use the public land survey system for the base map. This scenario can be continually repeated with several different types of mapping mediums. The only differences being, some base maps (or overlays) are better suited for different tasks. This interchangeable series of base maps and overlays adds greater flexibility in the mapping process. Base Maps are normally stored in a map file case and can be considered the first component in the mapping process. Standardization of the base map format, for easy access and indexing, can

9 Components of a Mapping Program be accomplished by splicing each series of maps into township format and placing them on an 18" x 24".005 mill poster board. Acquisition Methods } Meets & Bounds Surveys Official Cadastral Surveys - (BLM) Parcels Other Legal Surveys Boundaries Recorded Plats Easements -Subdivisions Wetlands -Easements -Registration Utilities Utility Records Mines Photogrammetry Field Surveys BLM Records USGS SCS Types of Overlays } Geodetic Control Township Corners Range Corners Section Corners Public Lands Well Sites - (oil & gas) Ag Lands Items in a Base Map Roads Railroads Waterways Wetlands Airports Figure 3.1 Data acquisition methods Again, there are many series of base maps, not all of which are necessary for implementation of the system. Figure 3.2 shows the approved method of organization for the 1" = 2000' base map. The topographic maps, orthophotos, master title plats, color infrared photos and soil surveys can all be spliced and mounted into township format. Afterwards can be placed in a map file case for easy access and reference. The base map series can be used as a guideline for the last component of the mapping process, a unique number identifying each individual parcel. Base Map - Definitions Each map series is briefly described, an example is shown and a legend for interpretation is given on the following page when necessary. Common uses for assessment practices are given in the map descriptions. United States Geological Survey Topographic Maps United States Geological Survey Orthophoto Maps Bureau of Land Management Master Title Plats United States Department of Agriculture Soil Surveys Color Infrared Aerial Photography July 30,

10 Components of a Mapping Program Maps are arranged in a logical, sequencial order and are kept indexed and very accessable Figure 3.2 Organization of base map media Title Block Survey Control Soils Color Infrared Master Title Plat Town Lots & Rural Subdivisions 1" = 200' Agricultural Lands 1" = 2000' Figure 3.3 Concept of the multipurpose mapping system Please remember that each series of base maps can be spliced, mounted and displayed beneath the ownership overlay since they are all at the same scale. Utilizing this method creates a tremendous land data resource base and adds greater flexibility to the entire mapping program. July 30,

11 Components of a Mapping Program USGS Topographic Maps Map Scale: 1" = 2000' or 1 =24,000 Description: A topographic map accurately represents the natural and man-made features of the land. U.S.G.S. topographic maps are compiled to National Map Accuracy Standards using modern mapping techniques. The shape and elevation of the terrain are portrayed by contour lines and specific features such as roads, towns, water areas, and vegetation are portrayed by map symbols and colors. Common Uses For Assessment Practices: When spliced into township format and mounted on an 18" x 24" poster board card, these maps provide a basis to locate and describe man-made features. Provide a drawing guide to plat ownership parcels on agricultural lands. Provide survey control which complies with National Map Accuracy Standards. Provide a basis to splice the color infrared photography into township format. Example: Reduced USGS map with corresponding legend shown on following page. July 30,

12 Components of a Mapping Program Figure 3.4 Cut and mounted topographic map July 30,

13 Components of a Mapping Program Figure 3.5 Topographic map legend July 30,

14 Components of a Mapping Program U.S.G.S. Orthophotoquads Map Scale: 1" = 2000' Description: An orthophotoquad is a black-and-white photo image prepared from aerial photographs that have been rectified to eliminate image displacement due to terrain relief. Orthophotoquads are generally prepared in 7.5-minute quadrangle format and contain a reference grid and a few geographic names for orientation. They are useful as companions to standard topographic maps. Common Uses For Assessment Practices: 1. When spliced into the township format and mounted on an 18" x 24" poster board card, these photo images can be used in conjunction with the topographic maps to value areas of productivity on agricultural lands where soil surveys do not exist. Please note: No legend exists for this map. Interpretation is done by visual inspection of the photo image. July 30,

15 Components of a Mapping Program BLM Master Title Plats Map Scale: 30 chains to the inch or approximately 1" = 2000'. Description: The ownership plat, or master title plat as it is commonly called, shows the land which has been patented, the patent number, the reservations to the United States as stated in the patent, and the land which is still vacant, Federal land often times referred to as vacant public domain. Withdrawals, right-of-way, national forests, Indian reservations, wildlife refuges, and other such similar reservations and actions are also shown. Lands which have been patented and then re-acquired by the United States are shown on the new records and are referred to as acquired lands. Common Uses For Assessment Practices: Mounted on an 18" x 24" poster board card. Maps can be used to plat ownership parcels according to the original surveys or re-surveys. Show all Known Geological Structures (KGS) on Federal land, which indicate the presence of oil field equipment. Are the basis for the.5" = 1 mile land status and mineral ownership maps. Approximately 20% of the townships in the State of Wyoming have been resurveyed. To correctly plat ownership parcels in accordance to the original survey which shows that land which has been patented, the overlay system must be used. Each master title plat has a tract index which converts the legal description of the original survey to the new legal description of the re-survey. Both descriptions are legally correct and many land title descriptions generally use the original survey. By using this technique, data from the two surveys can be combined onto the overlay and the overlay can then be placed onto the other series of base maps. This is the only known method of correctly interpreting original surveys back to what actually exists on the surface of the earth. In order to value the productivity of the agricultural lands, this correlation between the two surveys must be understood and the importance of the master title plats must not be overlooked. Example: The following illustrations show a copy of a spliced and mounted master title plat and a corresponding legend. Please note, a master title plat is an excellent means in which to show metes and bounds legal descriptions by tracing the information onto a clear mylar overlay. July 30,

16 Components of a Mapping Program Township 46 North Range 104 West MT PLAT Index To Segregated Tracts Resurvey Original Survey Tract No. T R Sec. Subdivision Figure 3.6 BLM Master Title Plat July 30,

17 Components of a Mapping Program Figure 3.7 Master Title Plat legend July 30,

18 Components of a Mapping Program USDA Soil Surveys Map Scale: 1" = 2000' (1:24,000) Note: Some areas have been published at a larger scale, 1" = 1600' (1:20,000), and are reduced to fit the 1" = 2000' multipurpose cadastre overlay system. (The Department of Transportation s xerox 2080 does this easily.) Description: Soil surveys are produced by the Natural Resources Conservation Service (formerly the Soil Conservation Service). These publications specifically delineate soil types for engineering, physical and chemical properties, and soil productivity classifications. Common Uses For Assessment Practices: When spliced into township format and placed on an 18" x 24" poster board card these maps provide soil productivity classifications for irrigated, dry crop land and range land. Figure 3.8 Cut & mounted soil survey map July 30,

19 Components of a Mapping Program Color Infrared Aerial Photos Map Scale: 1" = 2000' Description: High altitude photography collected for general use in map making. Common Uses For Assessment Practices: When spliced into the township format and placed on an 18" x 24" poster board card, these aerial photographs specifically delineate irrigated lands, dry crop lands, and range lands. July 30,

20 Components of a Mapping Program Overlays The second component of the cadastre program, the overlay, is an important ingredient in the mapping process. As mentioned earlier, overlays (as well as base maps) can be obtained in a number of different mediums and can cover a wide range of thematic data. As with the base maps, overlays can consist of topographic maps, public land surveys, master title plats, etc. Master Township Overlay Township plats and other data relating to the public land survey system are kept on file at the Department of the Interior, Bureau of Land Management office. From these original surveys and re-surveys, township grids are developed. These grids are then placed (duplicated) on a clear polyester film (black line mylar) with a matte surface on one side. The dimensions of the overlays are normally 18" x 24". These overlays are then placed into the special sheet protectors and in turn the sheet protectors are placed in plat books. The black line mylar can then be used to overlay on the base map series, displaying the graphic land data files contained in the map file case(s). Topographic maps, orthophotos, color infrared photography, master title plats, and soil surveys can all be displayed beneath the clear ownership overlay very simply. All scales used are at 1" = 2000' SIXTH PRINCIPAL MERIDIAN T.45N., R61W. WESTON COUNTY code ownership 001 BLM State of Wyoming 003 John Doe 004 Jim Smith Figure 3.9 Master township overlay July 30,

21 Components of a Mapping Program Specialty Maps When a quarter section map reflects too much detail and becomes congested or illegible (as with some subdivision platting), a specialty map may be created. The specialty map (figure 3.10) uses the same provisions as a quarter section map, except that it uses a larger scale to help identify smaller details. Accordingly, the assigned parcel identification number should be clearly reflected on the specialty map and all format and size restraints, as detailed throughout this chapter, should be adhered to. Please remember, the specialty map should also be marked reciprocally, clearly identifying the quarter section map from which the specialty map is derived. 28 SEE MAP TWP.-RGE For 1" = 400' 18" x 24", section format SEE MAP TWP.-RGE.-28 For 1" = 200' 18" x 24", ¼ section format 28 Figure 3.10 An overall view of the area in question and consideration of the ability to represent each parcel accurately are the primary factors in determining the appropriate scale to be used. As a general rule, most tracts greater than 1 acre can be processed on the 1" = 400' format. Each parcel is mapped according to an owner's legal description and assigned a three digit P.I.D.N. The parcel identification number representing the parcel contains the county number, township, range, section, and quarter-section according to its geographic location; "00" is used in place of an arbitrary block number; and the corresponding P.I.D.N. as assigned to the property. Please note, when utilizing the Quarter Section Designation, without an Arbitrary Block Designation, there are nine hundred and ninety nine (999) different numeric options available for each quarter section number. Subsequently, for four (4) quarter sections there are 3,996 different numeric combinations available. Moreover, when the Arbitrary Block Designation is utilized, the numeric combinations increase exponentially. July 30,

22 Components of a Mapping Program Rural Subdivision Plat Maps Map Scale: 1" = 400' Media Size: 30" x 30" 1" = 200' 18" x 24" Description: A rural subdivision plat map represents subdivisions platted outside of all established city limit boundaries. The original plats for these subdivisions are filed in the county clerk s office, and are used as a base for compiling the assessment maps. These maps, when compiled, contain the township, range, and sections as applicable. They also contain road names, subdivision names, block designations, and lot numbers as required. Common Uses For Assessment Practices: When compiled to a 1" = 400' format on 30" x 30" mylar film, in 4-section format, an assessor can locate, describe, and assess subdivisions outside the city limits with greater ease and accuracy. Determining whether to use a scale of 1" = 400' or 1" = 200' is based on individual assessment of lot sizes and population for a specific area. 1" = 400' - 30" x 30" mylar best serves most rural subdivisions. Note: The 1" = 400' 30" x 30" 4 section maps can be spliced into 1" = 400' 1 section maps and filed in the 18" x 24" base mapping system. If a 1" = 200' scale is used, a 30" x 30" mylar will accommodate a full 640 acre section. When the section format is used, these maps can be filed with the 18" x 24" base maps. The proper method of assigning a parcel identification number is discussed fully later in this Chapter. July 30,

23 Components of a Mapping Program City Lot/Block Assessment Plat Maps Map Scale: 1" = 200' Media Size: 18" x 24" 1" = 100' 30" x 30" Description: A city lot/block assessment plat map represents lots and blocks platted to a subdivision within a city limits boundary. The original plats filed in the county clerk s office are used as a base for compiling the assessment maps into a section or quarter-section format. These maps, when compiled, contain road names, subdivision names, block designations, and lot numbers. They also contain the township, range, section, and quarter-section designation as pertains to each plat. Common Uses For Assessment Practices: When compiled to a 1" = 200' format on an 18" x 24" mylar film, in a quarter-section format, these plats provide the assessor with a means to accurately locate, describe, and assess property for ad valorem taxes. Determining whether to use a scale of 1" = 200' or 1" = 100' is based on individual assessment of the lot sizes and population for a specific area. 1" = 200' - 18" x 24" mylar best serves most city areas. If a 1" = 100' scale is used, an 18" x 24" mylar will accommodate up to 40 acres, or a quarter-quarter-section. If the 30" x 30" format is used \ section will be accommodated. The proper method of assigning a parcel identification number is discussed fully later in this Chapter. July 30,

24 Components of a Mapping Program Condominium Assessment Plat Maps Map Scale: 1" = 200' Media Size: 18" x 24" 1" = 100' 30" x 30" Description: Condominium units require special treatment for assigning Parcel Identification Numbers and mapping. In order for property to be considered under condominium ownership, written notice of condominium ownership must have been given to the county assessor as provided for in state statute. Condominium ownership as recognized in the State of Wyoming consists of a separate fee simple estate in an individual air space unit of a multi-unit property together with an undivided fee simple interest in common elements. The percent of common elements value to be assigned to each individual air space unit is defined in the recorded condominium declaration. Common Uses For Assessment Practices: When compiled to a 1" = 200' format on an 18" x 24" mylar film, in a quarter-section format, these plats provide the assessor with a means to accurately locate, describe, and assess property for ad valorem taxes. Determining whether to use a scale of 1" = 200' or 1" = 100' is based on individual assessment of the lot sizes and population for a specific area. 1" = 200' - 18" x 24" mylar best serves most city areas. If a 1" = 100' scale is used, an 18" x 24" mylar will accommodate up to 40 acres, or a quarter-quarter-section. If the 30" x 30" format is used \ section will be accommodated. The proper method of assigning a parcel identification number is discussed fully later in this Chapter. July 30,

25 Components of a Mapping Program Parcel Identification Numbers Introduction The need for a uniform parcel identification numbering system in any mapping program is essential. To maximize the potential that Wyoming has in its' cadastral mapping system, the following numbering system has been developed. It is not only is easily adapted to existing maps now in circulation, but leaves a vast array of possibilities for future expansion of the mapping program. The parcel identification is an essential step in the cadastral mapping program. This number must geographically locate a parcel and identify that parcel with a number that can not be duplicated. Rectangular Survey System History The United States rectangular survey system, also known as the public land survey system, was established by ordinance of the Continental Congress in 1785, and has been updated by a series of amended laws since that time. The ordinance directed that the public lands be surveyed and subdivided by a system that incorporated spherical primary lines and rectangular secondary lines for the purpose of description and disposal of the public domain. The original thirteen states, as well as Kentucky, Tennessee, West Virginia, Texas and Hawaii are not covered by the rectangular survey system but all other states, including Wyoming, are included in the system. Prior to 1910, by which time most of Wyoming's original survey had been completed, it was the practice of government officials to award contracts for the survey based on political favoritism and not professional merit or competence. This resulted in poor quality work being done on a considerable portion of the survey. Often what should have been laid out as a standard subdivision of land is of irregular acreage due to surveying errors of this time period. Conversely, some of the early surveys were extremely accurate even without consideration of the crude instruments used, rough terrain covered, harsh weather conditions and hostile Indian encounters. General Description The United States rectangular survey was designed for orderly subdivision of land tracts. A general description of the subdividing procedure follows. An area covered by a government rectangular survey was first divided into tracts approximately 24 miles square by means of true meridians and parallels of latitude. A meridian is a line that follows the spherical surface of the earth and if extended would pass through both the north and south poles. Any two meridian lines, therefore, converge as they progress toward the poles. A July 30,

26 Components of a Mapping Program parallel of latitude is a line that follows the spherical surface of the earth parallel to the equator. These 24 mile square (576 square mile) tracts were then divided into 16 townships, which are approximately 6 miles on a side. The townships were then further subdivided into 36 approximately one square mile tracts, called sections. Initial Point The point of origin of the rectangular survey of a region is referred to as the initial point. Through each initial point runs a true parallel of latitude called a baseline and a true meridian called the principal meridian. There are several initial points with corresponding baseline and principal meridians located throughout the United States; each controls a different region of the rectangular survey. The majority of all lands in Wyoming are surveyed in reference to the Sixth Principal Meridian. The initial point of this survey is located on the Nebraska-Kansas state line (approximately 70 miles southwest of Lincoln, Nebraska). All land tracts within the Wind River Indian Reservation are referenced to the Wind River Meridian. The initial point of this survey is just east of Fort Washakie, Wyoming. Standard Lines Standard parallels are true parallels of latitude laid out at twenty-four mile intervals north and south from the baseline. The parallels run east and west and are continuous through the region covered by the survey. Guide meridians complete the division of the 24-mile-square tracts. Guide meridians begin at points on the baseline or standard parallels at intervals of 24 miles east and west of the principal meridian and run north along a true meridian to the intersection of the next standard parallel. Due to the convergence of meridians, guide meridians are 24 miles apart only at the starting point and are less than 24 miles apart at all other points. The monuments set at the starting points of the guide meridians are called standard corners and the monuments set where the guide meridians intersect with the standard parallels to the north are referred to as closing corners. The order of numbering of standard lines is displayed in Figure Township Exteriors Range lines and township lines define the exterior boundaries of the six mile-square townships. Range lines run north and south along a true meridian, whereas township lines run east and west parallel to the standard parallels. Range lines begin at points on the baseline and standard parallels and extend north six miles to the next standard parallel. Township lines are laid out on six mile intervals and extend through the guide meridian, principal meridians and range lines. July 30,

27 Components of a Mapping Program T3N, R3W FIRST STANDARD PARALLEL NORTH T.4N MERIDIAN EAST MERIDIAN WEST R.4W R.3W R.2W R.1W T.3N T.2N R.2E INITIAL POINT R.3E R.4E FIRST GUIDE STANDARD CORNER CLOSING CORNER FIRST STANDARD T.1S T.2S T.3S T.4S PARALLELSOUTH FIRST GUIDE T3S, R4E Figure 3.11 Township exteriors Numbering Townships Each township is assigned a number that is unique to only that township. This number consists of a range and tier number with reference to the principal meridian and baseline of the survey district. The word township may and is often substituted for tier. For example, townships which are in the third row of townships north of the baseline are in tier 3 north. Townships which are in the second range of townships west of the principal meridian are in range 2 west. By this system, any township is specifically located when its tier, range and the principal meridian is given as in Township 3 North, Range 3 West, of the Sixth Principal Meridian illustrated in Figure This can be abbreviated as T3S, R3W, 6th P.M. All townships in Wyoming that are referenced to the Sixth Principal Meridian are north and west of the initial point of the survey district. As mentioned in Section 2 of this manual, Wyoming's tier or township designations begin on the south boundary of the state with township 12 north and end on the north boundary of the state with township 58 north. Wyoming's range designations begin with range 60 west and end on the west boundary of the state with range 121 west. Lands within the Wind River Meridian Survey in Wyoming may fall into any of the four quadrants of the survey. Tier or township numbers extend from 2 south to 9 north, and range numbers extend from 6 east to 6 west. July 30,

28 Components of a Mapping Program Subdivision of Townships Each township is subdivided into 36 sections. The aim in subdividing the townships was to secure as many equal one square mile sections as possible. This was accomplished by throwing all the error due to convergence of meridians as far west as possible by running lines parallel to the east boundary of the township, rather than running them as true meridians. In establishment of the east/west section lines any errors in linear measurement of the township were pushed as far north as possible. Therefore, with the exclusion of errors in the layout of section lines, all sections except for those that border the north and west boundaries of the township should be one mile square and of equal acreage (640 acres). Sections are numbered consecutively beginning with 1 in the northeast corner and ending with 36 in the southeast corner as illustrated in Figure Meandering All important lakes and rivers that fall within a government survey are defined by meandering. Meander corners are set at every point where standard, township or section lines intersect the banks of a navigable body of water, defined as any river 3 chains (198 feet) or more in width, and any lake with a surface area greater than or equal to 25 acres. Meander corners are connected by a traverse of straight lines (meander lines) which roughly follow the high water line of the body of water. Subdivision of Sections The section is further divided into regular subdivisions. These regular subdivisions include: The quarter section, which is 1/2 mile square (40 chains square) and covers 160 acres of area; the half-quarter section which is 1/2 mile by 1/4 mile (40 chains by 20 chains) and covers 80 acres; and the quarter-quarter section which is 1/4 mile square (20 chains square) and covers 40 acres. In addition, the ten sections along the north and west boundaries of the township (Sections 1-6, 7, 18, 19, 30, 31) contain irregular parcels. When these sections are subdivided as many regular subdivisions as possible are secured and any irregularities due to convergence or field work are placed in the northern and/or western-most parcels. These irregular parcels are referred to as fractional lots or government lots. The four fractional lots along the northern boundaries of sections 1-5 are numbered 1 through 4 progressively from east to west in each section. The fractional lots in sections 7, 18, 19, 30 and 31 are numbered 1 through 4 north to south in each section. Fractional lots in section 6 are numbered as illustrated in Figure 3.12; both regular and irregular subdivisions of sections are illustrated in the figure. Legal Description The United States rectangular survey system results in an orderly method for description of land for the purposes of location and conveyance. The correct order of reference for a 40 acre tract would be quarter-quarter section, followed by quarter section, then section number followed by township, range and meridian. For example, if the land parcel south July 30,

29 Components of a Mapping Program of lot 3 and east of lot 5 in Figure E.2 was in township 45 north, range 61 west, Weston County Wyoming, the description would be written as SE 1/4, NW 1/4, sec. 6, T45N, R61W, 6th P.M. Similarly, fractional lot 1 in the figure would be described as NE1/4, NE1/4, sec. 6, T45N, R61W, 6th P.M. Fractional 20.0 chains 20.0 chains 20.0 chains 20.0 chains 20.0 chains 20.0 chains 20.0 chains ' SE¼, NW¼ S½, NE¼ 40 ac. 80 ac. SEC. 6 W½, SW¼ SE¼ 80 ac. 160 ac. 2640' 1 Fractional 20.0 chains Fractional Figure 3.12 Metes and Bounds Introduction There are three principal types of legal descriptions of land used in the United States; the rectangular survey description, the lot block description and the metes and bounds description. The lot block description is used when the boundaries of the property coincide exactly with a lot within a subdivision for which there is an official recorded plat. The lot may be legally described by a statement giving the lot and block numbers and the name, date, and place of filing of the map. Metes and bounds is a survey system that defines land parcels by describing the courses and lengths of all boundaries of the parcel. The metes and bounds system of land description is often used instead of, or in conjunction with, the rectangular survey system, especially when describing irregularshaped parcels of land that cannot be thoroughly described by the rectangular system. Often the point of beginning of a metes and bounds description is referenced to a monument of the United States Rectangular Survey System. An example of a simple metes and bounds description follows: "That part of the NE 1/4, section 9, T25N, R61W, 6th P.M., Goshen County, Wyoming, and being a part of the lands of M. Rosalee Black (Book 12, page 116, office of the County Clerk) and more particularly described as follows: July 30,

30 Components of a Mapping Program Commencing at the southeast corner of said NE 1/4' thence northerly along the east boundary of said NE 1/4 a distance of feet to the point of beginning: thence west a distance of feet; thence northerly parallel to the east boundary of said NE 1/4 a distance of 600 feet; thence east a distance of feet to the east boundary of said NE 1/4; thence southerly along the east boundary of said NE 1/4 a distance of feet to the point of beginning, containing 5.51 acres, more or less." Contents Metes and bounds descriptions are arranged into three principal parts; a caption, the body, and any qualifying or augmenting clauses. The caption provides information concerning the vicinity, often referenced to the public land survey, within which the parcel lies. The body of the description presents the information that makes possible the physical location of the parcel on the ground. The qualifying clause and augmenting clause respectively remove the add rights to the area previously described in the body of the description. An example of a qualifying clause that would follow the body of the description is: "Excepting therefrom the southerly feet." An example of an augmenting clause would be: "and granting an easement for a feet of the above excepted feet." The following elements may be contained within the body of a complete metes and bounds description: Reference point: Permanent, well marked and easily identified. This point is not a corner of the property. Point of beginning: (POB), a property corner which is the starting and ending point of the property description. This point should be easily identifiable and permanent. Definite corners at each corner of the property. Preferably these would be clearly defined by some sort of survey monument. Lengths and directions of all property sides. Distances may be in chains or feet. Bearings may be referenced to magnetic, grid, or true north and should be so stated in the description. Names adjoining property owners. For further description and clarity. However calls for monuments in place controls title over calls for adjacent property owners. Area. For further description of the property and the land to be conveyed. July 30,

31 Components of a Mapping Program All of these elements will not appear in all descriptions. Metes and bounds descriptions may be written by surveyors, lawyers or private land owners and consequently vary considerably in content. Descriptions may vary from the simple and incomplete to the concise and accurate. Below is the metes and bounds description for the parcel depicted in Figure Part of the SW 1/4, section 32, T15N, R732, 6th P.M., Albany County, Wyoming and also being a part of the land of Mary D. Lackey (Book 13, page 216, Office of the County Clerk) containing acres and more particularly described as follows: Commencing at the southwest corner of said section, said corner being marked by a two-inch (inner diameter) pipe with brass cap and also being the southwest corner of Gerald S. Rayon; thence NO`01'00.0"W (all bearings given in this description are astronomic) along the west boundary of said SW 1/4, a distance of feet to the northwest corner of the land of Rayon, said corner being marked by a one-inch (inner-diameter) pipe, and being the point of beginning: thence continuing NO`01'00.0"W along the west boundary of said SW 1/4, said line also being a portion of the east boundary of Charles E. Thim, a distance of feet to a three-quarter inch rebar; thence on the following four courses through the land of Lackey (1) N89`59'00.1"E a distance of feet to a three-quarter inch rebar, (2) S44`59'59.9"E a distance of feet to a three-quarter inch rebar, (3) N89`59'00.1"E a distance of feet to a three-quarter inch rebar and (4) S0`01'00.0"E a distance of feet to the northwest corner of Rayon, said corner being marked by a one-inch (inner diameter) pipe; thence S89`58'59"W along the north boundary of Rayon a distance of meters to the point of beginning. The description contains a general statement which indicates the approximate location of the land. The body of the deed includes a specific description of the parcel by the method of successive metes and bounds. The description has a point of beginning which is referenced to the rectangular survey monument. The reference is needed to fix the position of the land being conveyed. Then each course is described in turn and the description ends with a return to the point of beginning. Included in the description is the basis for the bearing (true north). The expression "more or less" which follows the computed area allows for only minor errors. It avoids "nuisance suits" for insignificant variations. July 30,

32 Components of a Mapping Program Distances & Directions Distances used in metes and bounds descriptions may be given in feet and decimals of feet, chains, or more rarely meters. A chain is sixty-six feet, or four rods in length. The Gunter's chain, which is now obsolete but at one time was commonly used for surveying in this country, was divided into one-hundred links; each link being 7.92 inches. Distances given in chains may be written as chains and decimals of chains, or as chains and links. Figure 3.14 Figure 3.13 Example of a metes & bounds plat Directions in metes and bounds descriptions may be in the form of azimuths, bearings, or angles referenced to the previous line of the survey. Azimuths are angles measured clockwise from a given meridian (Figure 3.14). Azimuths range from 0` to 360`. Please note that a circle is comprised of 360 degrees within its full arc. Each degree may be further divided into 60 minutes, and each minute into sixty seconds. Azimuths are most often referenced to true north, magnetic north, or less commonly grid north. True north is a line (meridian) running directly to the geographic north pole. True north is also referred to as astronomic north. Magnetic north is a line directly to the magnetic north pole. The magnetic north pole is located in northern Canada approximately 1,000 miles from the geographic north pole. Because of irregularities in the earths magnetic field the magnetic declination (the difference between magnetic and true north) shifts over time. It is therefore important to know the date of the survey in order to July 30,

33 Components of a Mapping Program know the exact direction of the magnetic meridian. Grid north is referenced to the meridians of an established plane survey, such as the state plane coordinate system. Directions in metes and bounds descriptions are most commonly given in bearings. The bearing of a line is the angle between the reference meridian and the line measured either from the north or south toward the east or west. As with azimuths the reference meridian may be true or magnetic. The bearing angle is never greater than 90`. The bearing is written to state whether the angle is measured from the north or south and also whether the angle is measured to the east or west. For example, if a line has a bearing of S45`30'E, the line is easterly of the south meridian by an angle of 45 degrees 30 minutes (see Figure 3.13). Although not as common, directions may also be given by the angle from a previous line in the survey. The angle may be in the form of an interior, exterior or deflection angle. These three types of angles are illustrated in Figure A deflection angle is usually indicated in a metes and bounds description by the words "... from the prolongation of the preceding course." Figure 3.15 Plotting & Closure A land parcel can be accurately plotted on a map from the metes and bounds description. Once the reference point is located on the map, the angle to the point of beginning is turned from the reference meridian that coincides with the orientation of the map. This can be done with use of a protractor or preferably the drafting machine. The distance to the POB is then scaled off along this angle, using the scale that corresponds to that of the map, and the POB is marked on the map. The angle of the first course is then turned at the marked POB, the distance to the first corner is scaled off, and the corner is marked. At the first corner of the property marked on the map the direction and distance of the second call (course) is scaled off to plot the second corner. All succeeding calls are plotted in a like manner until the last call returns to the POB. When carefully plotted, and if there are no surveying or clerical errors, the last call should "close" exactly on the POB. Any difference that results from the plotted location of the last call and the point of beginning is referred to as "error of closure". The interested individual may mathematically compute what the true error of closure is. Furthermore, there are various mathematical procedures that can be used to distribute the error evenly to all sides of the parcel and cause the traverse to close. These mathematical procedures are outlined in any good surveying textbook and can be can easily applied with a programmable calculator or personal computer. July 30,

34 Components of a Mapping Program Parcel Identification Number Configuration The parcel identification number is comprised of digits that represent the parcel as its locator. Example: [xx] [xx] [xx] [xx] [x] [xx] [xxx] [xx] (1) (2) (3) (4) (5) (6) (7) (8) 1). Assigned County Number 2 digits 2). Township 2 digits 3). Range 2 digits 4). Section 2 digits 5). Quarter-section 1 digit 6). Block 2 digits 7). P.I.D.N. 3 digits 8). Undefined 2 digits County Number Description: The first 2 digits of the parcel number are the county number. Wyoming is divided into twenty-three (23) counties as shown in the following diagram. Example: [21] [xx] [xx] [xx] [x] [xx] [xxx] [xx] 11 - Park 9 - Big Horn 3 - Sheridan 18 - Crook 17 - Campbell 22 - Teton 20 - Washakie 16 - Johnson 21 - Weston 15 - Hot Springs 14 - Niobrara 23 - Sublette 10 - Fremont 1 - Natrona 13 - Converse 7 - Goshen 8 - Platte 12 - Lincoln 4 - Sweetwater 6 - Carbon 5 - Albany 19 - Uinta 2 - Laramie July 30, Figure 3.16

35 Components of a Mapping Program Township Designation Description: The next two digits of the parcel number are the township number. Wyoming's townships begin on the south boundary of the state with Township 12 North and end on the north boundary of the state with Township 58 North. Example: [21] [45] [xx] [xx] [x] [xx] [xxx] [xx] T48N UPTON T47N T46N OSAGE T45N T44N NEWCASTLE T43N T42N T41N R68W R67W R66W R65W R64W R63W R62W R61W R60W [21] [45] [xx] [xx] [x] [xxx] [xx] Figure 3.17 Township designation map Note: There are township designations in Wyoming that are "1/2" townships. Only two digits are available in the parcel number for this entry. An arbitrary two digit number has been assigned to adapt to this system. This arbitrary number will be used in the two digit "township" area of the parcel number when appropriate. Existing Arbitrary Assignment T 25 ½ N "0l" T 48 ½ N "02" T 56 ½ N "03" T 55 ½ N "04" July 30,

36 Components of a Mapping Program Range Designation Description: The next two digits in the parcel number are the range number. Wyoming's range designations are indexed from the east to west. The east boundary of the state begins with Range 60 West and ends on the west boundary of the state with Range 121 West. Example: [21] [45] [61] [xx] [x] [xx] [xxx] [xx] There is an added consideration to be viewed when addressing this area of the parcel identification number. If the range designation for the area in question, exceeds the allotted two digits, drop the first digit to the left and insert the remaining two digits in the proper space. Example: If one were to attempt to use Range 121 West, the "1" on the left would be dropped. The remaining "21" would designate the two digit value. T48N UPTON T47N T46N OSAGE T45N NEWCASTLE T44N T43N T42N T41N R68W R67W R66W R65W R64W R63W R62W R61W R60W [21] [45] [61] [xx] [x] [xx] [xxx] [xx] Figure 3.18 Note: There are range designations in Wyoming that are "½" ranges. Only two digits are available in the parcel number for this entry. These ½ ranges have been arbitrarily assigned a two digit number to adapt to this system. Existing Arbitrary Assignment R 67 ½ W "25" R 72 ½ W "40" July 30,

37 Components of a Mapping Program R 92 ½ W "50" R ll7 ½ W "55" This arbitrary number will be used in the two digit "range" area of the parcel number when appropriate. Figure 3.19 lists all of the ½ townships/ranges in Wyoming. 1/2 Townships/Ranges County Township Range Campbell 56.5 N 69 W Converse 29 N 72.5 W 30 N 72.5 W 31 N 72.5 W 32 N 72.5 W Crook 55 N 67.5 W 56.5 N 67 W 56.5 N 68 W Lincoln 25.5 N 114 W 25.5 N 115 W 25.5 N 116 W 25.5 N 117 W 25.5 N 118 W 26 N W 27 N W 28 N W Park 48.5 N 103 W Sweetwater 15 N W 16 N W Washakie 47 N 92.5 W 48 N 92.5 W Figure 3.19 July 30,

38 Components of a Mapping Program Section Number Description: The next two digits represent the actual section number. A section is one mile square, containing 640 acres (+, -). Townships are divided into thirty six sections. Figure 3.20 shows a sectionalized township Example: [21] [45] [61] [28] [x] [xx] [xxx] [xx] Figure 3.20 July 30,

39 Components of a Mapping Program Quarter-Section Designation Description: The next digit in the parcel number is an assigned quarter-section number. For ease of locating a parcel in a specific section, the section is divided into four quadrants. Quadrant 1 is the northeast quarter, quadrant 2 is the north -west quarter, quadrant 3 is the southwest quarter, and quadrant 4 is the southeast quarter of the section. In Figure 3.21, [3] refers to a parcel located in the southwest quarter of section 28. "2" "1" NW 1/4 NE 1/4 28 "3" "4" SW 1/4 SE 1/4 Example: [21] [45] [61] [28] [3] [xx] [xxx] [xx] Figure 3.21 Quarter section July 30,

40 Components of a Mapping Program Arbitrary Block Designation Description: The next two digits in the parcel number are the arbitrary block numbers. This number will be "assigned" to all platted blocks without consideration of legal subdivision boundaries. Each platted block will carry two symbols to denote a "platted" block number, and the "assigned" block number. The "platted" block number will be carried inside a circle in its proper location. The "assigned" block number will be carried inside a hexagon as close as possible to the platted block number. Where no platted block occurs, "00" is inserted in this two digit area. Figure 3.22, shows the correct method of arbitrarily renumbering blocks. This method may seem confusing at first but it should be remembered that the power of modern computers can cross reference between legal descriptions and assigned parcel numbers. Example: [21] [24] [61] [28] [3] [20] [xxx] [xx] In Figure 3.22, [20] refers to the arbitrary block assignment. P.I.D.N. - (Parcel Identification Number) Description: The next three digits of the parcel number are for the assigned P.I.D.N. These are tied to the legal description of contiguous land under a common ownership. Only when the legal description or boundary to this parcel changes does the P.I.D.N. change. These numbers begin with "001" for each contiguous tract and are assigned consecutively in ascending order up to "999". One three digit P.I.D.N. is to be assigned for each contiguous tract of land under a common ownership mapped on Rural Subdivision Plat and City Lot/Block Assessment Plat Maps. However, because of the "checkerboard" ownership pattern common to many Wyoming agricultural lands, at this time, it is acceptable for non-contiguous parcels of land mapped on Master Township Overlays to be assigned the same P.I.D.N. Parcels must be mapped on the same Master Township Overlay, have the same owner and similar land use if one P.I.D.N. is to be assigned to two or more non-contiguous land tracts. Assessors should be advised, however, in the future as Wyoming's population increases and land use patterns change, this exception for assigning one P.I.D.N. to non-contiguous land parcels may be done away with and more P.I.D.N.'s will need to be assigned. Figure 3.22 depicts a particular contiguous tract of land after a parcel number has been initiated. The legal description for this tract is Washington Park Addition, Lots 1, 2 and 3; Block 10. July 30,

41 Components of a Mapping Program Actual Block Assigned Block P.I.D.N. Example: [21] [45] [61] [28] [3] [20] [001] [xx] Figure P.I.D.N designation Specialty Map Numbering Each parcel is mapped according to an owner's legal description and assigned a three digit P.I.D.N. The parcel identification number representing the parcel contains the county number, township, range, section, and quarter-section according to its geographic location; "00" is used in place of an arbitrary block number; and the corresponding P.I.D.N. as assigned to the property. Please note, when utilizing the Quarter Section Designation, without an Arbitrary Block Designation, there are nine hundred and ninety nine (999) different numeric options available for each quarter section number. Subsequently, for four (4) quarter sections there are 3,996 different numeric combinations available. Moreover, when the Arbitrary Block Designation is also utilized, that increases the number of combinations to 395,604 different numeric designations. Rural Subdivision Plat Map Numbering July 30,

42 Components of a Mapping Program The first step in assigning a parcel identification number to rural subdivision ownerships is to assign an arbitrary block number to lots or tracts within a specific block area. Common boundaries that separate blocks from one another are: roads, highways, railroad right-of-ways, or specific geographic boundaries such as rivers, ditches, and canals. Arbitrary block numbers are identified by a number within a hexagon. Numbering of blocks on a rural subdivision plat begins with the most northeasterly block on the map and proceeds westerly to the most northwesterly block on the map. Then, proceeding south to the next row of blocks, the numbering moves to the east, subsequently proceeds southerly to the next row of blocks, then west. This type of numbering is very similar to the standard section numbering found on townships. The contiguous ownership boundaries are then outlined in red pencil according to legal description. A three digit P.I.D.N. is assigned beginning with "001". When block 1 is completed, ownership boundaries in block 2 are plotted in a similar manner in red pencil as was in block 1 and three digit P.I.D.N.'s are assigned, again beginning with "001", until all property is accounted for. Example: Owner 1: John Doe Legal Description: Lots 1, 2, 3, 4; Block 7; Alpha Subdivision P.I.D.N.: Owner 2: Jill Doe Legal Description: Lots 5, 6, 7, 8; Block 7; Alpha Subdivision P.I.D.N.: Owner 3: Bill Doe Legal Description: Lots 1 through 8; Block 8; Alpha Subdivision P.I.D.N.: July 30,

43 Components of a Mapping Program ALPHA SUBDIVISION Figure 3.23 City Lot/Block Assessment Plat Map Numbering Parcel identification numbering for city lots and blocks begins with the arbitrary assignment of block numbers to specific block areas. These blocks of land are recognized as platted blocks from original subdivision plats that flow continuously from lot to lot within the block. When a road, highway or other feature separates a block from another, a new block number is assigned. Alley ways are not considered as a break in the continuity of lots. Arbitrary block numbers are assigned to each plat beginning with the upper most northeasterly block on the plats being denoted as "block 1". The arbitrary block number is carried within a hexagon and placed as near to the "actual" platted block number as possible. Figure 3.24 depicts the flow of arbitrary block numbering as it pertains to city and town plats. This numbering series is consistent with the section numbering concept found on township plats. Figure 3.24 July 30,

44 Components of a Mapping Program On City Lot/Block Assessment Plat Maps that are constructed with a format that covers more than a quarter section of area (map scale: 1" = 200', media size = 30" x 30"), it is possible that there could be more than 99 blocks on a map. However, it is quite unlikely that there would be more than 99 blocks in a quarter section. The numbering of arbitrary blocks on maps that cover more than a quarter section of area should be arranged so that arbitrary block numbers are not duplicated within the same quarter section. The legal description of property for each owner is then platted on each block and ownership boundaries are mapped with a red pencil. Adjacent streets, alleys, or right-of ways that have been vacated and title has reverted back to adjacent land owners, should be included within the ownership boundary. The three digit P.I.D.N. is then assigned to the parcel beginning with "001", consecutively in ascending order, until all land within the block has been accounted for. The process is then repeated for arbitrary block No. 2, 3... until all lands on each plat have been assigned a permanent parcel identification number. Assigning a parcel identification number to property located within a city or town that is not contained within a designated block is given special consideration. These properties should be mapped according to their legal description and a three digit P.I.D.N. assigned, beginning with "001. The parcel identification number for this type of tract would contain the appropriate county number, township designation, range designation, section number, quarter-section designation, "00" in place of an arbitrary block number, and the three digit P.I.D.N. as assigned. Condominium Numbering It is important to tie the condominium records to the parcel identification numbering system. To accomplish this, each condominium filing (condominium development) is to receive a separate arbitrary block number using the last available block number in the numbering sequence on the map. The parcel identification number inclusive to the assigned arbitrary block number will then be unique to the individual condominium filing and all condominium records can be referenced to this number. A three digit P.I.D.N. is then to be assigned to each condominium air space unit. When condominium developments of over 999 units are encountered, an arbitrary block number should be assigned for each 999 units in a filing. It is emphasized that condominium ownership is the only situation where arbitrary block numbers are assigned on the basis of type of ownership and not geographic boundaries. Again, it is up to the discretion of the county assessor and drafts person as to whether or not to construct a large scale specialty map to depict each July 30,

45 Components of a Mapping Program condominium unit in the condominium development. Generally, when feasible, it is desirable to construct such a specialty map with the three digit P.I.D.N. labeled on each condominium unit. Since each condominium owner has an undivided interest in the common areas, the condominium common areas should not be assigned a P.I.D.N., but rather the area should be labeled C.C.A. on the map in place of the P.I.D.N. Often, however, because of complex designs of condominiums, particularly in the case of apartments converted to condominiums and multiple level condominiums, it is not practical to draft the condominium complex for tax assessment purposes. In this case, the condominium development is indicated on the Rural Subdivision or City Lot/Block Assessment Plat Map with the arbitrary block number and the range of P.I.D.N.'s assigned for the units in the condominium development. The description of the location of each unit by P.I.D.N. can then be filed with the condominium records. Townhouses, Planned Unit Developments and lands and developments belonging to homeowner associations which are not true condominiums, can be mapped and assigned parcel identification numbers in the same way as residential lots described previously in this manual. Undefined Suffix Description: Example: The last two digits of the parcel number are undefined at this time. [21] [24] [61] [28] [3] [20] [001] [xx] Note: County Assessors are free at this time to use the two digit suffix at their discretion. However, these digits may be re-assigned at a later date for a specific purpose. Accordingly, revisions will also be made to this manual as deemed necessary. Wind River Meridian One exception to the Parcel Identification Number Configuration is the Wind River Meridian. The Wind River Meridian is a rectangular survey system that was performed separately from the sixth principal meridian. Due to this fact, the numeric layout of the number is somewhat different. The Wind River Meridian encompasses portions of two counties, Fremont and Hot Springs. The only changes needed to describe parcels within this meridian are a simple modification of the Township and Range designations of the parcel identification number. For example, the former designation layout normally looks as follows: July 30,

46 Components of a Mapping Program [xx] [xx] [xx] [xx] [x] [xx] [xxx] [xx] Wind River Meridian Designations [xx] [XXXX] [xx] [x] [xx] [xxx] [xx] Range Meridian Township Meridian quadrant Figure 3.25 The designations indicated in bold specify the range and township. The Wind River Meridian P.I.D.N. is illustrated in Figure 3.25 July 30,

47 Components of a Mapping Program Mapping Specifications Maintenance Maintenance of the maps involves the correcting and constant improvement of the maps from new and more accurate data sources. The source data for maintenance of the maps and parcel identification numbers are: Recorded property transfers. Recorded subdivision filings and plats. Recorded licensed surveys and other recorded maps. Highway and road surveys, government surveys, and miscellaneous types of surveys. In general, whenever the geographic boundaries of a parcel of land are changed by a sale or resurvey the new boundaries should be placed on the map, the existing parcel identification numbers retired and new parcel identification numbers assigned. Transfers All copies of recorded transfers that are obtained by the county assessor should be checked with the maps and the parcel identification number noted on the transfer. As conveyances are checked, any changes that may result to the mapping of the parcel, as outlined in the following sections should be completed. Complete Transfers Complete transfers are transfers of entire parcels from one owner to another. When a recorded copy of a complete transfer is received by the county assessor, the new owner should be assigned the existing parcel identification number and corresponding records should be changed accordingly. The description should be reviewed to insure that the parcel is correctly mapped. Splits Splits are sales in which an existing parcel is divided. When a document for such a sale is received in the assessor's office, a new parcel must be created and delineated on the appropriate map. The existing parcel identification number should be retired and new numbers assigned to the two new parcels. July 30,

48 Components of a Mapping Program Split Combinations When a parcel is split and the split is transferred to an adjacent owner, a split/combination results. When record of a split combination is received the map should denote the change in boundaries, the existing parcel identification number for each tract should be retired and new parcel identification number assigned. Highways/Surveys/Tax Areas When a new highway reduces the acreage of a parcel, a taxing area boundary splits a property, or a survey alters the geographic boundaries of a parcel, new parcel numbers should be assigned and the old parcel numbers retired. The master map should be updated to denote these changes. Highways and city streets do not need to be assigned a P.I.D.N. Subdivision Platting When new subdivisions are filed with the clerk's office, copies should be acquired by the county assessor and the map should be changed to denote the new subdivision. Parcel identification numbers are assigned in accordance with parcel numbering procedures. Technical Drafting Specifications The technical drafting specifications located on the following pages should be used for creation of all maps. These specifications describes line weights, symbol size and other pertinent information. July 30,

49 Components of a Mapping Program Mapping Specifications Type: Scale: Permanent Tabular Indexing 1" = 2000' Media Size: 18" x 24" (Hard-Card) Description Pen Size Slant Symbol Index Township/Rge Indicator July 30,

50 Components of a Mapping Program Mapping Specifications Type: Scale: Rural Subdivision Assessment Plat Maps 1" = 200' Media Size: 18" x 24" Description Pen Size Slant Symbol Section Line.35 Quarter Section Line Unsurveyed Section Line Blocks Platted Block Numbers Arbitrary Block Numbers Lots Vacated Lots Lot Numbers Lot Numbers Lot Numbers Subdivision Name Subdivision Name Township/Range City/Twn/Sub/Cty Indicator Section Number Tax Code Boundary Streets/Roads Highway /8" Chartpac July 30,

51 Components of a Mapping Program Mapping Specifications Type: Scale: Rural Subdivision Assessment Plat Maps 1" = 200' or 1" = 400' Media Size: 30" x 30" Description Pen Size Slant Symbol Section Line.50 Quarter Section Line.35 Unsurveyed Section Line Blocks Platted Block Numbers Arbitrary Block Numbers Lots Vacated Lots Lot Numbers Lot Numbers Lot Numbers Subdivision Name Subdivision Name Township/Range City/Twn/Sub/Cty Indicator Section Number Tax Code Boundary Streets/Roads Highway /8" Chartpac July 30,

52 Components of a Mapping Program Mapping Specifications Type: Scale: City Lot/Block Assessment Plat Maps 1" = 200' Media Size: 18" x 24" Description Pen Size Slant Symbol Section Line.35 Quarter Section Line Unsurveyed Section Line Blocks Platted Block Numbers Arbitrary Block Numbers Lots Vacated Lots Lot Numbers Lot Numbers Lot Numbers Subdivision Name Subdivision Name Township/Range City/Twn/Sub/Cty Indicator Section Number Tax Code Boundary Streets/Roads Highway /8" Chartpac July 30,

53 Components of a Mapping Program Mapping Specifications Type: Scale: City Lot/Block Assessment Plat Maps 1" = 200' Media Size: 30" x 30" Description Pen Size Slant Symbol Section Line.50 Quarter Section Line Unsurveyed Section Line Blocks Platted Block Numbers Arbitrary Block Numbers Lots Vacated Lots Lot Numbers Lot Numbers Lot Numbers Subdivision Name Subdivision Name Township/Range City/Twn/Sub/Cty Indicator Section Number Tax Code Boundary Streets/Roads Highway /8" Chartpac July 30,

54 Components of a Mapping Program Mapping Specifications Type: Scale: Master Township Overlays 1" = 2000' Media Size: 18" x 24" Description Pen Size Slant Symbol Township Lines.35 Section Lines.35 Section Numbers.35 Township/Range Indicator July 30,

55 Tax District Mapping Introduction Tax Districts are one of the most common and fundamental components of a property tax program. Tax districts are primarily used for the application of a tax mill rate. Subsequently, the calculation of taxes owed and the distribution of collected funds relies heavily upon tax district data. Ultimately, tax district information finds its way into everything from the State s Computer Assisted Mass Appraisal system (CAMA) to Company Annual Reports and to mineral valuations. Tax Districts By definition, tax districts are taxing entities (i.e., school district, water and sewer district, fire district) that share a common geographical space. Each of these entities, with their corresponding mill rate, are combined together to create a composite mill levy. This composite mill levy is then assigned an identifying number by the Ad Valorem Tax Division. This identifying number, with the composite mill levy, is what officially creates a Tax District. The following example illustrates this basic concept. Please note on the ABC Yahoo Solid Waste District Big Time Conservation District Town of Happy Valley 0115 ABC County Tax District Map Taxing Entity Information Tax District Mill Rate Yahoo Solid Waste 3 Big Time Conservation 1 Town of Happy Valley 8 Tax District Mill Levies Tax District Composite Number Mill Levy Figure 4.1 Tax district mapping example County Tax District Map, tax district number Tax district 0112 represents composite tax district information that is comprised of the Yahoo Solid Waste District and the Big Time

56 Tax District Mapping Conservation District. By adding the mill rate for both Yahoo (3 mills) and Big Time Conservation (1 mill), the total composite mill levy for tax district 0112 is 4 mills. Base Map Information. Political type boundaries, such as tax districts, require a visual base of reference. Normally, boundaries such as these use the Public Land Survey System (PLSS). Subsequently, the Ad Valorem Tax Division has adopted the PLSS as its base map. When necessary, the Division also adds in various cultural features (i.e., rivers, roads, railroad tracks, etc.) for reference purposes. Without a common base of reference, such as the PLSS, tax district boundary lines would simply appear to be floating in space and would have no intrinsic meaning. Authority. The Ad Valorem Tax Division operates its tax district program in accordance with the following Wyoming Statutes: Available Information Limitations on taxation by new taxing entities; reorganizations. (a) A governmental entity authorized to levy general property taxes which is formed or organized or which expands its geographical boundaries after February 1 shall not make a tax levy upon the new jurisdictional area for that calendar year. Neither shall the commissioners of the county where the new jurisdiction is located levy on behalf of the taxing entity against property in the new jurisdictional area under the same circumstances. (b) Taxable property located within an area subjected to a reorganization between like taxing entities is subject to taxation by the entity with the controlling jurisdiction on March 1 (Laws 1977, ch. 109, 1,2.) Legal descriptions and maps for new taxing entities. Any governmental entity with authority to levy property taxes which is formed or organized or which changes its geographical boundaries shall cause one (1) copy of the legal description and one (1) copy of an official map designating the geographical boundaries as formed or changed to be filed with the state department of revenue and with the county clerk and county assessor in the county or counties within which the entity is located within ten (10) days following the effective date of the formation, organization or alteration (Laws 1977, ch. 88, ). This booklet is organized into four basic sections: The tax district information published by the Ad Valorem Tax Division is annually prepared for the benefit of several public and private agencies. County Assessor s, State Assessed Property Owners (i.e., mines and mining claims, pipeline companies, electric utility companies, railroad October 22,

57 Tax District Mapping companies, telephone/telegraph companies and other public utilities), and several Division s within the Department of Revenue reference the booklet and maps for excise, severance and ad valorem tax purposes. Tax District Maps One of the basic components of the tax district program is the creation of maps for each of Wyoming s twenty-three counties. All tax district information that is officially formed or modified by the taxing entity and approved by the County Assessor, on or before February 1 st of each year, is included on the maps. Normally, all maps are produced in a county-wide format. Unfortunately, due to the size of some of Wyoming s larger counties, the resulting map scale is oftentimes very large. This is why the Ad Valorem Tax Division recommends that these maps be used as general reference material. Smaller scale maps or specific details may be obtained, by request, from the Ad Valorem Tax Division s Mapping section. Tax District Designation Booklet The Tax District Designation Booklet is a by-product of the Division s tax district mapping efforts. The data contained in the booklet represents a legend to the tax district map itself. As mentioned earlier tax districts are taxing entities (i.e., school district, water and sewer district, fire district) that share a common geographical space. Each of these entities, with their corresponding mill rate, are combined together to create a composite mill levy. In short, the Tax District Designation Booklet details all of the entities contained within any given assigned tax district number. See Figure 2. The following sections are contained within the booklet: Foreword and Current Tax Code Revisions Explains the changes to the tax districts within each county. Information regarding tax district geographical boundaries are provided to the Figure 4.2 Excerpt from the Tax District Designation Booklet Department by the various tax district entities (i.e., municipalities, water and sewer districts, weed and pest districts, fire protection districts, etc.). Any newly formed or revised tax district codes are noted in this section for ease of reference. October 22,

58 Tax District Mapping Definition of Levies. A statutory summation of tax district categories, sub-categories and mill levying capacities. Categories include; State, School District, County General Fund, Community College, Special District and Municipal levies. County Specific Information As mentioned earlier, this section is an in-depth legend for individual tax district maps. The tax district codes described in this section reflect those taxing entities that share a common geographical boundary. This data is organized, by county, in numeric sequence by the tax code designation number. Each subsequent tax district entity is listed in alphabetical order for ease of reference. Please note, due to their geographical uniqueness, only those districts defined as "Special District Levies" have been individually recorded. Tax District Maps. Tax District Maps are provided for each county that has been digitally completed by the Mapping Section. As mentioned, each tax district map corresponds directly with the County Specific Information contained in the Tax District Designation Booklet. These maps are smaller versions (larger in scale) than the regularly produced maps. Please note, these maps are designed and have been very generalized for reference purposes only. Digital Data With the onslaught of PC based mapping solutions, the question of available digital data inevitably arises. Presently, the Ad Valorem Tax Division utilizes a proprietary digital base map. Several years ago, a decision was reached to purchase the public land survey grid system and lot & track data for Lincoln, Big Horn and Park Counties. This was done for several reasons. Lack of data. A problem continues to plague the digital mapping community in Wyoming. There is no ready source of free digital base map information for the State. Sources have traditionally been incomplete or of poor quality, especially at the scale the Division was basing their mapping efforts on. Timing. Regardless of the status of digital mapping or GIS in the State of Wyoming, the Department s statutory requirement of tracking tax districts continued. The scale and poor quality of hand drawn maps continued to cause serious problems in correctly identifying tax districts and an immediate solution was required. Time Savings. By purchasing the digital base map, the Ad Valorem Tax Division was able to shave years off of the initial development of a complete set of district maps. In fact, 1996 represents the first year in the history of Wyoming that all special taxing entities were mapped for the entire State. Detailed Information. With the purchase of the digital base map, the Ad Valorem Tax Division was able to map details previously October 22,

59 Tax District Mapping thought impossible. Municipalities and small districts are now regularly mapped, where at one time, they were completely avoided due to their complexity. The limitations of this decision is that the base map information may not be distributed in a digital format. However, the Division may produce hard copy maps freely and may use the data, internally, any way it sees fit. Other than the base map information, all other data produced by the Mapping Section is available for general distribution. However, without the use of the same digital base map, the general tax district information may be very difficult to adapt for other uses. Procedures The Ad Valorem Tax Division is continually creating and updating tax district information throughout the year. Annually, Mapping section personnel contact each individual taxing entity throughout the State for any boundary changes. This information, once received, is recorded into a database and is digitally mapped. Please note, each taxing entity is its own operating body. How the entity is administratively run varies greatly from organization to organization. Subsequently, the quality and accuracy of the information provided by the taxing entity information also varies greatly. By statute, each taxing entity upon creating or modifying its boundary is supposed to provide a legal description and a boundary map. This, unfortunately, is not always the case. Oftentimes, the materials received may include any thing from: professionally drafted, highly detailed maps to crudely sketched maps on notebook paper - to no map at all. Legal descriptions are oftentimes submitted with the same problems. Illegible copies, boundaries that do not close, incorrect survey calls, and no legal description; are all very common problems. To help correct this situation, the Ad Valorem Tax Division is required by its agency rules to verify the tax district maps with each County Assessor. This is a very important process for both the Department of Revenue and the County Assessor s office. As mentioned earlier, tax districts are used by a wide variety of taxing authorities, both at the State and Local levels. It is imperative, for example, that the tax district information that is used by the Mineral Division coincides with the information employed by the County Assessor. Subsequently, once all of the tax district information is mapped by the Ad Valorem Tax Division, a map is sent to the County Assessor for their review and approval. Obviously, each Assessor s office is an expert in their own county. Mapping tax districts from Cheyenne would be impossible without the Assessor s continued assistance, and ultimately, their approval of the tax district maps. Future Plans One of the major obstacles in creating and distributing tax district information is timing. Every year, the Mapping section receives tax district data that must be mapped, right up to (and sometimes October 22,

60 Tax District Mapping after) the February 1 st lien deadline. Companies that are assessed at the State level require this information mid-january if they are to meet their filing deadlines. Their dilemma, which is not unique, causes a severe logistics problem. How does the Department provide the required information to its customers as quickly as possible? Obviously, producing hard copy maps, each time they are changed, to hundreds of customers would be logistically impossible, not to mentioned extremely expensive. The Department s solution to this problem rests in technology that is now coming of age. Plans have begun to implement a World Wide Web Home Page for the Department of Revenue. One of the services planned for this internet web site is a tax district research facility. Optimally, this facility would allow a user to select specific county tax district maps to research. By keying a legal description from the public land survey system (i.e., County Number, Township, Range, Section, etc.), the user will be able to view a district map and specific information regarding the query. October 22,

61 Agricultural Land Productivity Classification Introduction The purpose of this section is to classify agricultural land productivity. It is designed to train the novice user in soil map interpretation, combining all aspects of cadastral mapping. There are three required objectives that must be satisfied for any successful agricultural land productivity program. They are as follows: Identify Ownership Identify Land Use (irrigated crop land, dry crop land and range land). Identify Productivity To properly value agricultural land productivity, an in-depth discussion is necessary. Identify Ownership In Chapter 3, the Components of a Mapping Program were discussed. The methodology described in Chapter 3, directly applies to this subject matter. Identifying property ownership and classifying property types (i.e., urban, suburban, agricultural land, etc.) is the responsibility of the County Assessor's office. As mentioned in Chapter 3, this is accomplished through ownership map overlays. The proper identification of property ownership is essential to the agricultural land evaluation process. It determines the boundaries and land use in which various types of soils exist. Identify Land Use There are three major categories of agricultural land. They are: Irrigated Crop Land Dry Crop Land Range Land Any, or all three, of the above listed items may be incorporated into an identified parcel of property. To properly value a parcel of land, land use must be correctly identified. This is accomplished through the use of Natural Resources Conservation Service's Soil Surveys, color infrared photography, aerial photography and U.S.G.S. orthophotos

62 Agricultural Land Productivity Classification Identify Productivity Irrigated Crop Land Tons per acre of hay are the basis for productivity measurement on irrigated crop lands. Tons per acre of hay are determined by a series of limitations that are placed on the soil's capability to produce. These limitations are determined and published by the Soil Conservation Service in Soil Surveys. Dry Crop Land Bushels of winter wheat, per acre, are the basis for productivity measurement on dry crop land. Bushels per acre of wheat are determined by a series of limitations that are placed on the soil's capability to produce. These limitations are determined and published by the Soil Conservation Service in Soil Surveys. These criteria are the same used for irrigated crop land. Range Land Animal Unit Months or "AUMs", is the basis for productivity measurement on range lands. The term "AUM" is defined as the amount of forage required to sustain a 1,000 pound cow, with or without a calf, for one month. Supplies and Materials To successfully evaluate agricultural land productivity, an assortment of supplies and materials are needed. Master Township Overlays As mentioned earlier, there are three required objectives that must be satisfied for any successful agricultural land productivity program. First, an owner identification plat should be produced. When classifying land use for a particular piece of property, the Master Township Overlay should be utilized. Additional information regarding the master township overlays can be found on page July 30,

63 Agricultural Land Productivity Classification SIXTH PRINCIPAL MERIDIAN T.45N., R61W. WESTON COUNTY code ownership 001 BLM State of Wyoming 003 John Doe 004 Jim Smith Figure 5.1 Master township overlay July 30,

64 Agricultural Land Productivity Classification Natural Resources Conservation Service Soil Surveys Soil Surveys are the primary source of productivity data for agricultural land evaluation. Presently, the Department of Revenue utilizes two distinct methods for evaluating land productivity. The primary method utilizes the Natural Resources Conservation Service (formerly Soil Conservation Service) Soil Surveys as its base. The second method is discussed in detail later in this Chapter. Figure 5.2 lists those counties that have complete soil surveys and their coverage areas. Figure 5.3 shows the coverage areas of published soil surveys, the areas with soil surveys in progress and those areas with no soil surveys. Modern published soil surveys are written in a uniform format. Soil surveys can be obtained from the local NRCS office or by contacting the Department of Revenue. PUBLISHED SOIL SURVEYS COUNTY Big Horn, Johnson, Sheridan & Washakie Counties Converse County Crook County Fremont County Fremont County Fremont County Goshen County Goshen County Johnson County Laramie County Lincoln County Sweetater & Sublette Counties Teton County Teton County Washakie County Weston County COVERAGE AREA Big Horn National Forest Northern Part Countywide East Part & Dubois Area Lander Area Riverton Area Northern Part Southern Part Southern Part Eastern Part Star Valley Area Eden Valley Area Grand Teton National Park Area Teton Area Countywide Countywide Figure 5.2 July 30,

65 Agricultural Land Productivity Classification Status of Soil Surveys Published Soil Survey available Soil Survey in progress No Soil Survey available at the present time Park Big Horn Sheridan Crook Teton Hot Springs Washakie Johnson Campbell Weston Sublette Fremont Natrona Converse Niobrara Lincoln Platte Goshen Sweetwater Carbon Albany Uinta Laramie Figure 5.3 July 30,

66 Agricultural Land Productivity Classification To fully utilize the soil survey, one must first find the information about the area of interest. This is accomplished using the Index to Map Sheets, which normally precedes the soil maps in each published soil survey. After locating the Index to Map Sheets, locate the township and range you are researching. There will be a map sheet number that indexes the general area of interest. Note this number and then locate the appropriate map in the back of the soil survey. The townships and ranges are marked on the index to map sheets. This allows you to navigate successfully within the soil survey. Figure 5.4 illustrates the cover of a modern soil survey. United States Department of Agriculture Soil Conservation Service Soil Survey of Eden Valley Area, Sweetwater and Sublette Counties, Wyoming A simpler method of accessing soil survey information is to cut and mount the soil maps into a township format. Please note that this method is initially more time consuming. However, its use will allow easier and faster access to the information in the future. Figure 3.8, page 3-11 illustrates a cut and mounted soil survey map in township format. Figure 5.4 Soil Survey Conversion Legend A conversion legend is provided by the Division, to the assessor, for each soil survey. The conversion legend is nothing more than a consolidation of pertinent soil survey information (soil classes, range land groupings, etc.) for each soil, into a booklet. It would be very difficult to continually page through the soil survey to extract this information while performing tabulation functions. The conversion legend provides a much more usable medium to derive the necessary information for each soil. Figure 5.5 illustrates a portion of a typical soil survey conversion legend. SOIL SURVEY CONVERSION LEGEND Soil Symbol Irrigated Land Class Dry Crop Land Class Range Land Grouping 1 IV VI R-4 2 IV IV R-3 3 III IV R-3 4 II IV R-2 Figure 5.5 Color Infrared Photography Color infrared photography is used to identify land use practices. This type of photography highlights vegetative growth patterns on the earth's surface. When utilized correctly, color infrared photography can readily identify land use (i.e., irrigated crop land, etc.). July 30,

67 ACRES ACRES Mapping & Agricultural Manual Agricultural Land Productivity Classification Orthophotoquads & Topographic Maps In Figure 5.3 of this chapter, a map reflecting the status of soil surveys is shown. According to the NRCS, only a small portion of the state has published soil surveys. In those counties with no (or partial) published soil surveys, orthophotoquads and topographical maps have been used. These maps are a photographic representation of the earth's surface and have been used to identify land use, placement of irrigation ditches, slope of the land and many other features. For ease of use, these types of maps should be cut and mounted into a township format. Planimeter or Dot Counting Grid Two acceptable methods for tabulating acreage are the Planimeter and the Dot Counting Grid. Both methods are used in measuring areas on a map. The planimeter, (as shown on Figure 2.2, page 2-3), is an electronic area measuring device. The dot counting grid is a manual method. Measurements obtained from either method is considered accurate. Agricultural Land Classification Worksheet This worksheet is designed for use in tabulating the different types of land use (i.e., acreage, land capability classes, range land groupings, etc.). Evaluating and compiling land productivity data can be very tedious and time consuming. The agricultural land classification worksheet organizes large amounts of data into AGRICULTURAL LAND CLASSIFICATION WORKSHEET standardized format. Figure 5.4 illustrates an PARCEL NUMBER OWNER agricultural land classification worksheet. IRRIGATED LANDS DRY CROPLANDS RANGELANDS SECTION ACRES III IV >V II III IV >V ACRES R-1 R-2 R-3 R-4 R-5 WASTE TOTAL Miscellaneous Supplies Other miscellaneous supplies that may assist in the classification process include but are not limited to: a calculator, drafting tape and grease pencils. The calculator is used to add and subtract known acreage. A simple, four TOTAL function calculator will suffice. However, a more sophisticated model with memory Figure 5.6 functions is recommended. Drafting tape is used to secure maps to a working surface. Please note, drafting tape does not tear paper maps when removed. Grease pencils are used in conjunction with the dot counting grid described in item B. It is needed to mark areas that have been tabulated. This type of pencil is used because it is easily erased with a tissue. Identifying Land Use and Productivity As mentioned earlier, published soil survey information is not available in all parts of the State. This requires several methods of land productivity identification be used. Please note that soil survey information is the preferred method of choice. However, when a soil survey is unavailable, other methods may need to be substituted. WITH SOIL SURVEY INFORMATION Step 1: Gather the following supplies: July 30,

68 Agricultural Land Productivity Classification Master Township Overlays Soil Survey (preferably cut and mounted in township format) Soil Survey Conversion Legend Agricultural Land Classification Worksheet Infrared Photography Planimeter or Dot Counting Grid Miscellaneous Supplies Step 2: Identify the property to be classified: Step 3: Preparation of working area: Affix, with drafting tape, the cut and mounted Soil Survey to a work surface. Place the Master Township Overlay directly over the Soil Survey, taping it into place. Please note, to work correctly, both the Master Township Overlay and the cut and mounted Soil Survey must be at the same scale. A 1:24,000 scale is recommended. Master Township Overlay Work Surface Soil Survey Figure 5.7 Step 4: Identify land use: Using the appropriate infrared photograph, cut and mounted in township format, make determinations of land use. Through photographic interpretation, the different types of land can readily be identified. Generally speaking, irrigated crop lands will reflect a dark red hue. Dry crop lands will generally appear light red with white banding, resembling strip crop farming. Range lands reflect many different shades of greens and browns, depending on the length of film development. July 30,

69 Agricultural Land Productivity Classification Topographic maps can then be used to refine the process. They accurately depict the slope of the land and location of irrigation ditches. The combination of both the infrared and the topographic maps will give a broad understanding of land use. Please note that these maps may be subject to error. Age, time of year, and quality of photo processing affect the accuracy of photographic data. To overcome this, a field inspection can answer a number of unknown questions. Also, the County Assessor s office normally employs personnel from the region. Their insight and knowledge of the surrounding area can be quite useful. In addition to the methods listed above, the following lists some supplemental tools that could also be used when determining land use Farm Service Agency Aerial Photos The Farm Service Agency (FSA) formerly known as the Agricultural Stabilization and Conservation Service (ASCS), has aerial photography in their local offices. These photos contain coverage of dry cropland and irrigated cropland in a given area. Counties with higher percentages of cropland may be blocked up and flown in a continuous flight. Counties with less cropland may be flown in a spotted manner over areas that have cropland. The photos may have acreage listings delineated on the individual farm fields. These aerial photos can be from 1 to 15 years old. Obviously the newer the flight, the more current the information will be. Permission must be obtained to view these photos and they are not allowed to be taken out of the FSA office. In some cases, the FSA produces photocopies of individual sections of land on 8½ x 11 paper. These photocopies can be purchased for $1.00 each. The Ad Valorem Tax Division has had limited success using this product for land use identification. The most recent flight in Wyoming was in The entire state was included in the flight coverage. The FSA takes 35 mm color slides of most crop land areas in Wyoming, each year. The only area(s) with no color slide coverage are crop land areas in Albany County. The reason for this is that there are no FSA program participants in Albany County. Wyoming Land Inventory The Wyoming Land Inventory is a map that denotes land use throughout the state. This map was compiled by the Wyoming Department of Agriculture and the Geological Survey of Wyoming. The data is very general but may give an idea as to what the different land uses are throughout a certain area of the state. The map was produced in 1987 by the Wyoming Department of Agriculture and the Geological Survey of Wyoming. Figure 5.8 shows a picture of the Wyoming Land Inventory Map. July 30,

70 Agricultural Land Productivity Classification Figure 5.8 Wyoming Land Inventory Wyoming Irrigated and Irrigable Lands The Wyoming Irrigated and Irrigable Lands Map denotes land areas that are being irrigated and land areas that have the capability to be irrigated. The majority of this information applies to surface water irrigation. As with the Wyoming Land Inventory, this data is very general but may give an idea as to what areas may be under irrigated crop production throughout the state. The map was produced in 1981 by the Wyoming Water Development Commission. Figure 5.9 shows a picture of the Wyoming Irrigated and Irrigable Lands Map. July 30,

71 Agricultural Land Productivity Classification Figure 5.9 Wyoming Irrigated and Irrigable Lands Step 5: Identification of land use productivity: The next step is to determine the proper soil classes for cropland and range land groupings for range land. With each area of land use, look at the soil map units and correlate them with the information on the soil survey conversion legend. Step 6: Determine a Land Resource Area (LRA): One of the last steps in the productivity identification process is to determine a Land Resource Area (LRA) grouping for the applicable land use. Please refer to the county specific maps in chapter 6. These maps depict the LRA groupings for both range land and crop land in each county. If a soil survey is being used to determine ag land productivity, crop land and range land LRA s can be determined for each soil map unit, from the soil description narratives. In several counties, conversion legends that list the crop land and range land LRA groupings for each soil map unit have been provided. Step 7: Record information on an agricultural land classification worksheet: As each land category is identified, the acreage tabulated and the soil symbols are converted, the land classification for each item should be recorded on the July 30,

72 Agricultural Land Productivity Classification Agricultural Land Classification Worksheet. At this time a LRA for each land use should also be recorded. The worksheet, as Illustrated in Figure 5.6, is broken into three major use land categories (irrigated crop land, dry crop land and range land). If needed, a more detailed Classification Worksheet can be utilized. WITHOUT SOIL SURVEY INFORMATION The current program as implemented involves the use of a published soil survey, where available. Where there is no published soil survey available, orthophotos with soil delineation s placed on them have been used as a substitute. This method relies on determining productivity based on aspects such as relief features and the appearance of vegetation on an infrared photograph. Determinations of productivity were made based on judgment calls of department staff. This option was probably pursued because it was most likely the best available source of information at the time. Identifying land productivity with orthophotoquads involves the same steps to classifying productivity. The orthophotos are cut and mounted in township format, the same way as soil survey information. The cut and mounted orthophoto should have soil information drawn directly on it. This is the equivalent of the soil survey and the soil survey conversion legend, but with less detail. As soil surveys become available, they should be implemented, as they are the best source of productivity classification information. In the future, the Ad Valorem Tax Division plans to research alternative classification methodologies such as remote sensing using satellite imagery. Land Use Specific Information Introduction This section is designed as a continuation of Steps 1 through 5, mentioned earlier. To successfully interpret soil information derived in those steps, consideration must be given to climatic data. Major considerations for crop land climatic data vary considerably from those of range lands. Therefore, each County (see Chapter 6 - County Specific Information) has a Land Resource Area map for crop land and range land. July 30,

73 Agricultural Land Productivity Classification Notes July 30,

74 Agricultural Land Productivity Classification Crop Lands Land Resource Areas Description: The most important considerations when valuing crop lands are precipitation, length of growing season and general soil type/landscape position. The Soil Conservation Service and the National Weather Service have compiled this type of data for the State of Wyoming. From their original documentation, the Ad Valorem Tax Division has grouped related climatic areas into five Land Resource areas. These five Land Resource Areas (or LRA's) are grouped according to their respective precipitation patterns, length of growing season and general soil type/landscape position. The following LRA's, as depicted in Figure 5.10, have been generalized for taxation purposes only. LRA Precipitation Legnth of Growing Season Description 1 12 to 18 inches 100 to 120+ days frost free Southeast Wyoming, Rolling High Plains 2 12 to 16 inches 100 to 120+ days frost free Northeast Wyoming, Rolling High Plains 3 <10 inches 100 to 120+ days frost free Inter-Mountain Basins and Foothills 4 5 to 14 inches 60 to 90 days frost free Inter-Mountain Basins and Foothills 5 14 to 40 inches <60 days frost free Mountains Figure 5.10 This section deals with the two different types of crop lands found in Wyoming, irrigated and dry crop land. Both types of crop land use the same classification system, that being the Natural Resources Conservation Service Land Capability Classification System. However, when referring to precipitation, irrigated crop lands rely on artificially applied sources of water. Reciprocally, dry crop lands are dependent on natural rainfall. Land Capability Classification System All soils can be placed into the Land Capability Classification System. Land Capability Classes are governed by a series of limitations. Major limitations are the length of the frost free period (e.g., growing season) and precipitation. Other limitations include texture, salinity, alkalinity, stoniness, drainage, permeability and slope of the soil. The following description of the Land Capability Classification System was derived from a Soil Survey. These soil classes and definitions apply to both dry and irrigated cropland. Please note, all Soil Surveys contain similar information, including the use of a Roman Numeral numbering system. 1 Reprinted with permission from the Natural Resources Conservation Service. Source: United States Department of Agriculture, Soil Conservation Service. Land Capability Classification. Agriculture Handbook No July 30,

75 Class I: Agricultural Land Productivity Classification Class I soils have few limitations that restrict their use. Class II: Class II soils have moderate limitations that reduce the choice of plants or that require moderate conservation practices Class III: Class III soils have severe limitations that reduce the choice of plants or that require special conservation practices, or both. Class IV: Class IV soils have very severe limitations that reduce the choice of plants or that require very careful management, or both. Class V: Class V soils are not likely to erode but have other limitations, impractical to remove, that limit their use. Class VI: cultivation. Class VI soils have severe limitations that make them unsuitable for Class VII: Class VII soils have very severe limitations that make them unsuitable for cultivation. Class VIII: Class VIII soils and miscellaneous areas have limitations that nearly preclude their use for commercial crop production. Subclasses: Subclass Limitation e erosion hazard w water (wetness) s soil limitation (shallow, droughty or stony) c climatic limitation (very cold, dry, etc.) In short, the smaller the Roman numeral, less limitations are placed on the soil. Reciprocally, the larger the numeral, more limitations are present. There are no Class I irrigated or nonirrigated soils in Wyoming. There are also no class II nonirrigated soils in Wyoming. Some soils may achieve a Class II irrigated assignment, if there is an adequate supply of water during the growing season. To emphasize the concept of limitations utilized by the Land Capability Classification system, consider Figure From this table we can derive that there are no Land Capability Class II soils with less than a 120 day growing season. The growing season is one of many limitations that can that affect the assignment of a soil class to an individual soil. July 30,

76 Agricultural Land Productivity Classification Land Capability Class Class II Class III Class IV Growing Season At least 120 frost free days At least 90 frost free days At least 60 frost free days Figure 5.11 Crop Yield Determination After a soil class has been derived, average yields of dry and irrigated crops should be determined for each soil class in each LRA. This function is actually a step that is in between the classification and the valuation processes. By making these determinations, a better idea can be had as to where in the range of values, one should be. Probably the best way to determine crop yields for a given class of soil is through information collected by the assessor s office. The sources if this information may include but are not limited to: crop surveys sent to local producers, interviews with local producers, field inspections and office personnel insight/knowledge. These local information gathering techniques provide possibly the best results because the information pertains directly to the area in question. In addition to the methods listed above, the following lists some other sources that could also be used to determine crop yields. Wyoming Agricultural Statistics The Wyoming Agricultural Statistics Service (WASS) is a USDA agency charged with the collection and dissemination of agricultural statistics. WASS collects yield data on various crops grown in Wyoming. The data is collected from surveys sent to agricultural producers in all 23 counties throughout Wyoming. Please note that the data WASS collects is not reported according to soil class, but rather is reported as overall average yield for a given crop in that particular county. Soil Surveys The Natural Resources Conservation Service publishes yield data in their soil surveys. This data is listed according to individual soil types for the different crops grown in that area. The yields are listed for only those soils suited for the individual crop(s) and show both irrigated and non irrigated yields, if applicable. Wyoming State Statute mentions that agricultural land shall be valued based on average yields under normal conditions. However, the yields listed in the soil surveys are those under a high level of management. Of the 16 published soil surveys, only 3 have additional listings of yields under an average level of management. The production estimates were made after the soil mapping was complete for each soil survey and reflect the conditions of the area at that time. July 30,

77 Agricultural Land Productivity Classification These time periods range from and may or may not reflect the conditions of that same area today. Other Crop Surveys In 1994, the Ad Valorem Tax Division conducted a Crop Yield Survey. The questionnaires were sent to various agricultural service entities. These entities include: NRCS Field Offices Conservation Districts CFSA County Offices Cooperative Extension Service County Offices Research & Extension Centers Irrigation Districts Bureau of Reclamation Department of Corrections (Riverton Honor Farm) Participants were asked to provide yield information according to soil class for each LRA in their county. The results of this survey were varied. If you would like to know the findings for your county, please contact the Ad Valorem Tax Division. July 30,

78 Agricultural Land Productivity Classification Irrigated Crop Lands The major crops used to determine the values of irrigated crop lands are alfalfa and other hay. Figure 5.12 shows 5 year yields of irrigated alfalfa hay for all 23 counties. Figure 5.13 shows 5 year average yields of other hay for selected counties. These counties, according to the Wyoming Agricultural Statistics Service, produced more other hay than alfalfa hay, from 1992 to Please note, the data that is given are in tons per acre. County Average Albany Big Horn Campbell Carbon Converse Crook Fremont Goshen Hot Springs Johnson Laramie Lincoln Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Teton Uinta Washakie Weston Figure 5.12 Statewide Irrigated Alfalfa Yields Source: Wyoming Agricultural Statistics July 30,

79 Agricultural Land Productivity Classification County Average Albany Carbon Sublette Sweetwater Teton Uinta Figure 5.13 Selected Other Hay Yields (Irrigated) Source: Wyoming Agricultural Statistics Dry Crop Lands The major crop used to determine the value of dry crop lands is winter wheat. Winter wheat is the largest dry crop produced in the State. Figure 5.14 shows the 5 year average yields of those counties producing dry land winter wheat. Please note, the data listed below is given in bushels per acre. County Average Campbell Carbon Converse Crook Goshen Johnson Laramie Lincoln Natrona Niobrara Platte Sheridan Weston Figure 5.14 Statewide Winter Wheat Yields (Dry Land) Source: Wyoming Agricultural Statistics July 30,

80 Agricultural Land Productivity Classification Range Lands Land Resource Areas Description: One of the major considerations when valuing range lands is precipitation. The Natural Resources Conservation Service and the National Weather Service have complied precipitation data for the State of Wyoming. From the weather data, the NRCS has derived 17 precipitation zones. Out of these original 17 precipitation zones, the Ad Valorem Tax Division has grouped similar vegetative zones into five Land Resource areas. These 5 LRA's are grouped according to their respective Animal Unit Month (or AUM) production ratings. The following LRA's, as depicted in Figure 5.15, have been generalized for taxation purposes only: Land Resource Area Precipitation General Description LRA inches Mountainous Regions LRA 2 15 to 19 inches Foothills and Mountains LRA 3 10 to 14 inches Eastern and Northern Plains LRA 4 10 to 14 inches Foothills, Basins and High Plains LRA 5 5 to 9 inches Desert Basins Figure 5.15 Please note that LRA 3 and LRA 4 have the same amount of precipitation and forage production. The main difference is that LRA 3 has a warmer temperature regime, thus promoting the production of more warm season plants Range Land Groupings Description: There are roughly 40 different range sites in Wyoming. According to the Natural Resources Conservation Service, a range site is "An area of range land where climate, soil and relief are sufficiently uniform to produce a distinct natural plant community." To more efficiently deal with these 40 range sites, the Ad Valorem Tax Division developed the "Wyoming Range Classification" system. The 40 range sites are consolidated into 5 range groupings. These range land groupings are a mix of range sites that have similar animal unit month (AUM) production. The range land groupings are categorized as R-1, R-2, R-3, R-4 & R-5. The R-1 grouping is the most productive in any Land Resource Area and the R-5 grouping is the least productive. The following provides an example of the R-3 range grouping in LRA 3 (10-14 in. precipitation). Wyoming Range NRCS July 30,

81 Agricultural Land Productivity Classification Classification Range Site Ave. AUM's/Acre R-3 Saline Lowland.275 R-3 Clayey.27 R-3 Loamy.27 R-3 Sandy.27 R-3 Sands.25 R-3 Dense Clay.20 Note: The production ranges for R-3 in LRA 3 is AUM's/Acre. The following chart shows the different AUM production levels for each range land grouping in each LRA. LRA R-1 R-2 R-3 R-4 R Figure 5.16 As illustrated in Figure 5.16, each Land Resource Area provides five Range Land Groupings. These "groupings" (R-1, R-2, R-3, R-4 and R-5) correspond to a range of predicted AUM values for each Land Resource Area. For example, in LRA 3, an "R-1" will produce between 1.0 through 2.0 AUM's. July 30,

82 Agricultural Land Productivity Classification Overview of the Agricultural Land Classification John Doe 160 Acres NW ¼ Section 24 T.31N., R.96W. Irrigated Crop Land Range Land Step 1. Determine Ownership Step 2. Determine Land Use Soil 4 Class III Class II R-2 Soil 3 Class IV R-3 Soil 1 Soil 2 Class IV R-4 R-3 Steps 3. & 4. Based on the particular land use present, determine the proper soil class or range land grouping for each soil (refer to the soil survey conversion legend in figure 5.17). Please note that several individual soils may have the same soil class or range land grouping. Class III 22 Acres Class IV 15 Acres Class IV 10 Acres R-4 14 Acres Class II 8 Acres R-3 23 Acres R-2 22 Acres R-3 46 Acres Class III 22 Acres Class IV 25 Acres R-4 14 Acres Class II 8 Acres R-3 69 Acres R-2 22 Acres Steps 5. & 6. Tabulation of the total acres for each individual soil class or range land grouping. This involves measuring each individual grouping(s) with a planimeter or dot counting grid. It may be helpful to group all like soil classes and range land groupings first. July 30,

83 Agricultural Land Productivity Classification Step 7. Determine the proper range land or crop land LRA. To do this, refer to the county specific information in Chapter 6. This section contains county maps showing the different LRA groupings for both crop land and range land in each county Step 8. Record all pertinent information on the Agricultural Land Classification Worksheet (see Figure 5.18). SOIL SURVEY CONVERSION LEGEND Soil Symbol Irrigated Land Class Dry Crop Land Class Range Land Grouping 1 IV VI R-4 2 IV IV R-3 3 III IV R-3 4 II IV R-2 AGRICULTURAL LAND CLASSIFICATION WORKSHEET PARCEL NUMBER: [10] [32] [96] [24] [02] [ ] [ ] [ ] OWNER: John Doe Irrigated Crop Land Range Land Section Acres II III IV V-VIII Total R-1 R-2 R-3 R-4 R-5 WASTE Total TOTALS Crop Land LRA: 4 Range Land LRA: 4 July 30,

84 Agricultural Land Productivity Classification Conclusion The successful valuation of agricultural land productivity is a skill that takes considerable effort to learn and is time consuming and tedious to complete. Identifying land use requires a good working knowledge of photograph interpretation and familiarity of land use in each County. Where experience and resources fall short, an on-site field analysis may be required. This chapter can be considered the first step in evaluating agricultural land productivity. Chapter 7 of this manual can be considered the second step, in which a value is placed on the production estimates. Please note, information that is specific to each individual county is included in Chapter 6. July 30,

85 Mammoth Town of Frannie Old Faithful West Thumb Lake Pahaska Wapiti PARK Clark City of Cody City of Powell Ralston Garland Town of Deaver Town of Cowley Town of Lovell Town of Byron Emblem Town of Burlington Otto Kane Himes BIG HORN Town of Greybull Town of Basin Shell Burgess Junction Parkman Town of Ranchester Town of Dayton Wolf Acme Big Horn City of Sheridan Banner Story Saddlestring Wyarno SHERIDAN Ulm Town of Clearmont Leiter Arvada Echeta Spotted Horse Recluse Weston Rockypoint Oshoto New Haven Carlile Town of Hulett Devils Tower Alva CROOK Colony Town of Sundance Town of Pine Haven Aladdin Beulah State of Wyoming Crop Land Land Resource Areas Town of Buffalo Wilson TETON Moose Grovont Moran Valley Town of Dubois Town of Manderson Town of Meeteetse Town of Worland Grass Creek Hamilton Dome Town of Kirby Gebo HOT SPRINGS Winchester Lucerne Town of Thermopolis Town of East Thermopolis Hyattville Town of Tensleep WASHAKIE JOHNSON Mayoworth Town of Kaycee Sussex CAMPBELL Wyodak City of Gillette Town of Wright Rozet Town of Moorcroft WESTON Clareton Town of Upton Osage City of Newcastle Four Corners County Boundaries Incorporated Cities & Towns Un-Incorporated Towns Major Roads Crop Land Resource Areas 1 and Town of Jackson Linch Boysen Town of Alpine Etna Bondurant Burris Crowheart Town of Pavillion Morton FREMONT Kinnear Bonneville Town of Shoshoni Lost Cabin Lysite Moneta Arminto Town of Midwest Town of Edgerton Bill Redbird Riverview There are several important factors that affect the soils ability to produce vegetation. Items such as precipitation, length of growing season, general soil type, and topography are all key ingredients. Together, these items are known as Land Resource Areas or LRA s. Freedom Town of Thayne Bedford Auburn Fairview Grover Town of Afton Smoot Merna Bronx Daniel Cora Town of Pinedale SUBLETTE Boulder Big Sandy Ethete Fort Washakie Arapahoe Town of Hudson Milford City of Lander City of Riverton Sand Draw Hiland Waltman Powder River NATRONA Natrona Town of Mills Town of Bar Nunn Town of Evansville City of Casper Allendale Parkerton Town of Rolling Hills Town of Glenrock CONVERSE Orpha City of Douglas Town of Lost Springs Shawnee NIOBRARA Lance Creek Hat Creek Town of Manville Town of Lusk Keeline Node The Wyoming Department of Revenue use LRA s, in combination with other data, in the taxation of agricultural lands. The five LRA s depicted here were derived from data that was originally provided by the NRCS and the National Weather Service. Each LRA was then grouped according to its respective precipitation patterns, length of growing season and general soil type/landscape position. Again, this data has been generalized for taxation purposes only. Town of Marbleton Town of Big Piney Boxelder Orin McKinley Town of Van Tassell Atlantic City South Pass City Jeffrey City Alcova Town of Glendo Calpet Cassa Border Town of Cokeville Town of LaBarge Town of Bairoil Muddy Gap Lamont Leo Town Hartville Sunrise Town of Guernsey GOSHEN Sage LINCOLN Town of Kemmerer Elkol Frontier Town of Diamondville Town of Opal Nutria Fontenelle Farson Eden SWEETWATER Kortes Dam Seminoe Dam Town of Medicine Bow Town of Hanna Garrett PLATTE Natwick Town of Wheatland Bordeaux Slater Town of Fort Laramie Town of Lingle Town of Torrington Veteran Town of Yoder South Torrington Huntley Almy UINTA Fort Bridger Carter Town of Lyman Verne Church Buttes Town of Granger Westvaco Little America Bryan Peru Town of Green River Reliance City of Rock Springs Quealy Town of South Superior Thayer Junction Point of Rocks Hallville Monell Bitter Creek Table Rock Town of Wamsutter Frewen Latham Creston Riner City of Rawlins Town of Sinclair CARBON Walcott Town of Saratoga Town of Elk Mountain McFadden Wilcox Town of Rock River ALBANY Bosler Wyoming Farthing Town of Chugwater Meriden Hawk Springs Town of LaGrange Town of Evanston Aspen Altamont Ragan Piedmont Town of Mountain View Robertson Lonetree Burntfork McKinnon Town of Baggs Town of Dixon Savery Town of Riverside Town of Encampment Ryan Park Centennial Albany Foxpark Woods Landing Jelm City of Laramie Red Buttes Tie Siding Buford Horse Creek Federal Granite Canon LARAMIE Orchard Valley Hillsdale City of Cheyenne Town of Burns Carpenter Town of Albin Town of Pine Bluffs Egbert Harriman LRA Precipitation Length of Growing Season Description 1 12 to 18 inches 100 to 120+ days frost free Southeast Wyoming, Rolling High Plains 2 12 to 16 inches 100 to 120+ days frost free Northeast Wyoming, Rolling High Plains N 3 less than 10 inches 100 to 120+ days frost free Inter-Mountain Basins and Foothills W E Wyoming Department of Revenue Ad Valorem Tax Division Mapping & AG Section 122 West 25th Street Cheyenne, Wyoming (307) Miles Universal Transverse Mercator North American Datum 1927 Prepared on November 8, to 14 inches 14 to 40 inches 60 to 90 days frost free less than 60 days frost free Inter-Mountain Basins and Foothills Mountains S Copyright, All or portion of the PLSS information on this document is subject to copyright by Premier Data Services and Petroleum Information Corporation, neither of which shall be liable for any errors or inaccuracies. (800) The Ad Valorem Tax Division intends this map to be an aid in the graphic representation of land resource areas only.

86 Mammoth Town of Frannie Clark Town of Deaver Town of Cowley Town of Ranchester Town of Lovell City of Powell Garland Kane Acme Town of Byron Burgess Junction Ralston Wolf Leiter Big Horn Recluse New Haven Spotted Horse Town of Hulett Lake Old Faithful Pahaska BIG HORN City of Cody West Thumb Wapiti Emblem Ulm Weston Aladdin Banner Story Devils Tower Oshoto Shell CROOK Town of Greybull Town of Burlington PARK Alva Arvada Town of Clearmont Range Land Land Resource Areas Wyarno Himes State of Wyoming Colony Rockypoint City of Sheridan SHERIDAN Town of Dayton Parkman Saddlestring Otto Carlile Beulah Echeta Town of Basin Town of Sundance Town of Pine Haven Town of Buffalo Town of Manderson Wyodak Hyattville Valley Rozet City of Gillette Town of Moorcroft Town of Meeteetse TETON Town of Tensleep Moose Grovont Winchester WASHAKIE Town of Kirby Gebo Hamilton Dome HOT SPRINGS City of Newcastle Lucerne Sussex Town of East Thermopolis Burris Bondurant Town of Pavillion Bonneville Lost Cabin Lysite Kinnear Moneta Freedom Bronx Merna City of Riverton Ethete Fort Washakie Powder River NATRONA Town of Bar Nunn Town of Evansville SUBLETTE Boulder The five LRA s depicted here were derived from data that was originally provided by the NRCS and the National Weather Service. Each LRA was then grouped according to its respective precipitation patterns, length of growing season and general soil type/landscape position. Again, this data has been generalized for taxation purposes only. Hat Creek Town of Rolling Hills Town of Glenrock Town of Mills Lance Creek Arapahoe Parkerton Orpha City of Casper Allendale Sand Draw Smoot Town of Manville Town of Lost Springs City of Douglas Shawnee There are several important factors that affect the soils ability to produce vegetation. Items such as precipitation, length of growing season, general soil type, and topography are all key ingredients. Together, these items are known as Land Resource Areas or LRA s. The Wyoming Department of Revenue use LRA s, in combination with other data, in the taxation of agricultural lands. NIOBRARA Natrona City of Lander Fairview CONVERSE Waltman Town of Hudson Milford Town of Afton Town of Pinedale Auburn Grover Redbird Hiland Daniel Bill Arminto Cora Riverview Town of Shoshoni Morton FREMONT Etna Town of Thayne Bedford Town of Edgerton Crowheart Town of Alpine Linch Boysen Town of Midwest Clareton Town of Dubois Town of Jackson Osage Town of Wright Town of Thermopolis Wilson Four Corners WESTON Mayoworth Town of Kaycee Moran Town of Upton JOHNSON Grass Creek CAMPBELL Town of Worland County Boundaries Incorporated Cities & Towns Un-Incorporated Towns Major Roads Range Land Resource Areas Town of Lusk Keeline Big Sandy Node Town of Marbleton Town of Big Piney Orin Atlantic City South Pass City Boxelder Town of Van Tassell McKinley Alcova Jeffrey City Town of Glendo Border Calpet Town of LaBarge Cassa Muddy Gap Town Hartville Town of Bairoil Lamont LINCOLN Farson Town of Fort Laramie Kortes Dam Seminoe Dam Eden GOSHEN Town of Guernsey Sunrise Leo Town of Cokeville Town of Lingle PLATTE Garrett Fontenelle Town of Torrington SWEETWATER Sage Town of Kemmerer Frontier Verne Church Buttes Westvaco Little America Thayer Junction Point of Rocks Town of Wamsutter Bryan Hallville Peru Quealy Town of Sinclair Riner LathamCreston Frewen Town of Elk Mountain CARBON Table Rock Monell ALBANY McFadden Town of LaGrange Bitter Creek Fort Bridger Aspen Altamont Town of Lyman Farthing Meriden Wyoming Town of Saratoga Ragan Horse Creek Town of Albin Town of Mountain View Town of Evanston Bosler Town of Green River UINTA Almy Hawk Springs Town of Chugwater Carter Slater Wilcox Walcott Town of Rock River City of Rock Springs Town of Granger Reliance Huntley City of Rawlins Town of South Superior Town of Yoder Town of Hanna Nutria Veteran Bordeaux Town of Medicine Bow Town of Diamondville Town of Opal Natwick Elkol South Torrington Town of Wheatland Piedmont City of Laramie Ryan Park Robertson LARAMIE Centennial Federal Town of Riverside Town of Encampment Albany Lonetree Burntfork McKinnon Red Buttes City of Cheyenne Woods Landing Town of Baggs Town of Dixon Foxpark Savery Town of Burns Egbert Buford Town of Pine Bluffs Hillsdale Tie Siding Granite Canon Orchard Valley Jelm Carpenter Harriman LRA Precipitation inches 2 15 to 19 inches Foothills and Mountains 3 10 to 14 inches Eastern and Northern Plains 4 10 to 14 inches Foothills, Basins and High Plains 5 5 to 9 inches Description Mountainous Regions N Wyoming Department of Revenue Ad Valorem Tax Division Mapping & AG Section 122 West 25th Street Cheyenne, Wyoming (307) Universal Transverse Mercator North American Datum 1927 Prepared on November 8, Miles Desert Basins W E S Copyright, All or portion of the PLSS information on this document is subject to copyright by Premier Data Services and Petroleum Information Corporation, neither of which shall be liable for any errors or inaccuracies. (800) The Ad Valorem Tax Division intends this map to be an aid in the graphic representation of land resource areas only.

87 2003 Agricultural Land Valuation Study Introduction The purpose of the Agricultural Land Valuation Study is to determine the taxable value of agricultural land and to describe the methodology used. Authority, methodology and assessment techniques are prescribed under W.S (b), Chapter 11 in the Department's Rules and in the Department's "Mapping and Agricultural Manual." Wyoming agricultural land is valued according to its capability to produce forage or crops. For valuation purposes, all agricultural land use is categorized as irrigated crop land, dry crop land or range land. In each of the three agricultural categories, one commodity was chosen to measure productivity.... Irrigated Crop Land valuation is based on the production of all hay. This commodity was chose because hay is the most widely produced irrigated crop in the State. Dry Crop Land valuation is based on the production of all wheat. This commodity was chosen because wheat is the most widely produced dry crop in the State. Range Land valuation is based on grazing fees per animal unit month (AUM). AUM s is described as the amount of forage required to maintain a 1,000 lb. cow, with or without a calf, for one month. The valuation of agricultural lands is based on the income approach to value. This approach involves capitalizing the net income to the landowner from the three categories of agricultural uses to derive a value. The following list outlines the contents of this document and their purpose Pricing of Agricultural Commodities. This step determines and weights the prices of agricultural products over a five-year period. The Capitalization Rate Process. Long-term portfolio interest rates are weighted and averaged over a five-year period. Agricultural Valuation Procedure. Calculation of the base unit for each land category and determine the net income. Land Values by Use. The net income is capitalized to determine ranges of land value for agricultural land categories. Calculating the Tax Bill. agricultural land. An example of a tax bill calculation for Conclusion. The percentage change from the previous year for each of the agricultural land categories.

88 The Department of Revenue's valuation model requires certain attributes to be present on the land for production to occur. When valuing irrigated crop land, a usable water right or irrigation wells must be present. A functional irrigation system of ditches, pipes, sprinklers or other irrigation improvements are required to achieve irrigated production and are considered part of the production value. When valuing range land, fences and stock water wells/facilities are required and are included in the production value. These assets are all included in the taxable productivity value of agricultural land and therefore are not valued separately. October 30,

89 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Pricing of Agricultural Commodities The commodity prices used in this study are based on data from the Wyoming Agricultural Statistics Service (WASS). Annually, WASS makes estimates of the marketing year average prices received by farmers and ranchers for all hay, all wheat and the average cost for grazing on privately owned range land. The market year for each commodity varies. The following table reflects time period in which data for each commodity was collected: Market Year Table Commodity Year Market Year All Hay 2001 June 1, May 31, 2002 All Wheat 2001 July 1, June 30, 2002 AUM 2001 January 1, December 31, 2001 The most current year s average prices used for all hay and all wheat are preliminary estimates. Hay prices are based primarily on a monthly survey of a sample of buyers and sellers. Wheat prices are based in part on the same survey. Grazing fees are estimated from data received on the WASS January Cattle Survey conducted in Wyoming and other states. The annual prices received from the WASS are converted to a 5 year weighted average. The current year s prices are multiplied by a factor of 5. The previous years prices are multiplied by factors of 4, 3, 2, and 1 respectively This total is divided by 15 to achieve the 5 year weighted average. Commodity Prices Irrigated Crop Land Dry Crop Land Range Land $ Per Ton (All Hay) $ Per Bushel (All Wheat) $ Rent Per AUM Year Avg. $/Ton 5yr.Wt.Avg. Avg. $/Bushel 5yr.Wt.Avg. Avg. $/AUM 5yr.Wt.Avg $85.00 $79.10 $3.10 $3.71 $12.00 $ $76.00 $78.47 $2.49 $3.31 $11.90 $ $65.00 $73.90 $2.12 $2.83 $11.70 $ $84.50 $77.13 $2.70 $2.64 $12.20 $ $ $87.67 $2.70 $2.58 $12.90 $12.28 October 30,

90 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study The Capitalization Rate The capitalization rate used in valuation of the agricultural lands is the 5 year weighted average of the annual Farm Credit Services of Omaha long term loan portfolio interest rates. At the time of calculation, there are only 9 months of loan rates available for the most current year. Subsequently, the 9 month average is used as the 5th year. The average interest rates for the past 5 years are converted to a weighted average to establish the capitalization rate. This is calculated by multiplying the current year s interest rate by a factor of 5. The previous years' rates are multiplied by factors of 4, 3, 2 and 1 respectively. This total is divided by 15 to achieve the 5 year weighted average. This capitalization rate is used in the income approach for the valuation of all agricultural lands (irrigated crop land, dry crop land and range land). Farm Credit Bank of Omaha 2002 Loan Rates Month Rate January 6.380% February 6.330% March 6.290% April 6.280% May 6.260% June 6.220% July 6.210% August 6.150% September 6.080% Average: 6.244% Cap Rate Calculations Year Yearly Average Rate 5 Year Weight Rate % 7.798% % 7.678% % 7.654% % 7.462% % 7.023% October 30,

91 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Agricultural Valuation Procedure Introduction The valuation of agricultural lands is based on the income approach to value. This approach involves capitalizing the net rental income from the three types of agricultural categories to derive a value. This section illustrates the procedures used to determine the net income that can be expected from the three categories of agricultural use. The net income from both irrigated and dry crop land is based on a tenant-landlord share relationship. The Land Lord's income is extracted from the gross income. Expenses are then deducted from the landlord's share of gross income from the land. Expenses are those costs that the landlord typically pays for such as water costs and irrigation system maintenance. Dry crop land expenses include herbicide, insecticide and nitrogen fertilizer. The expenses are subtracted from the landlord's share of the 5- year weighted commodity price resulting in the net income per ton/bushel to the land. An additional deduction is made from the adjusted gross income per ton/bushel. This deduction accounts for the loss in annual production due to necessary management practices. Irrigated crop land has loss in production during the seed year or the first year of the hay stand. This is assuming the stand is replanted every 6 years. Dry crop land has a loss in production due to 50% of the acreage being in summer fallow (nonproduction) each year. The production loss deduction is subtracted from the adjusted gross income per ton/bushel to reach a net income per ton/bushel. Range land is valued basically the same way as irrigated and dry crop land, with a few minor differences. In the valuation of range land, there is not a landlord-tenant arrangement. All of the rental income charged for grazing is treated as cash rent paid to the landlord. Expenses are deducted from the gross rental income. Expenses are the costs that the owner typically pays for stock water and fence maintenance. The expenses subtracted from the gross income results in a net income per AUM. October 30,

92 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Land Production Values Irrigated Crop Land 5 Year Weighted Average Price of Hay Per Ton $87.67 Tenant-Landlord Share 60%-40% x 40.00% Percentage Used: Landlord 40% $35.07 * Less Expenses: percentage of landlord 50% - $17.54 (water costs and irrigation system maintenance) Value Per Ton of Hay $17.53 Additional Deductions Seed Year: (including water costs and irrigation system 15%) - $2.63 Net Income Per Ton of Hay $14.90 *Source: Department of Agricultural Economics, University of Wyoming Dry Crop Land 5 Year Weighted Average Price of Wheat Per Bushel $2.58 Tenant-Landlord Share 66.67%-33.33% x 33.33% Percentage Used: Landlord 33.33% $0.86 * Less Expenses: percentage of landlord 32% - $0.28 (Herbicides, pesticides and maintenance nitrogen fertilizer Additional Deductions Value Per Bushel of Wheat $0.58 Fallow - $0.29 (summer fallow or 50%) Net Income Per Bushel of Wheat *Source: Wyoming Wheat Growers Association $0.29 Range Land 5 Year Weighted Average Monthly Rent Per AUM $12.28 * Less Expenses: - $1.23 (Stock water and fence 10%) Net Income Per AUM $11.05 *Source: Department of Agricultural Economics, University of Wyoming October 30,

93 Mapping and Agricultural Manual Land Values by Use Introduction 2003 Agricultural Land Valuation Study This section shows how net income for the three categories of agricultural use is capitalized to arrive at the value per acre of land. The yield per acre (in tons, bushels or AUM s per acre) is multiplied by the net income per ton, bushel or AUM. The resulting figure is then divided by the capitalization rate, resulting in a land value per acre. The values for Irrigated and Dry Crop Land are applied to the proper soil class and the proper Crop Land LRA. The values for Range Land are applied to the proper Range Land Grouping and the proper Range Land LRA. For more information regarding LRA's, please refer to the Department of Revenue "Mapping and Agricultural Manual." Irrigated Crop Land Value Calculation Formula: Yield Per Acre x Net Income Per Ton of Hay Capitalization Rate = Land Value Per Acre Example: 3 Tons Per Acre x $14.90 Per Ton 7.023% Captalization Rate = $ Per Acre Note: The values have been rounded to the nearest dollar. Irrigated Crop Land - Hay Tons Per Acre LRA Value Range II III IV V-VIII HIGH LOW HIGH LOW October 30,

94 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Irrigated Crop Appraised Land Value LRA Value Range II III IV V-VIII HIGH $1,167 $955 $743 $ LOW $955 $743 $530 $ HIGH $849 $636 $ LOW $636 $424 $212 Note: The values have been rounded to the nearest dollar Irrigated Crop Assessed Land Value LRA Value Range II III IV V-VIII HIGH $111 $91 $71 $ LOW $91 $71 $50 $ HIGH $81 $60 $ LOW $60 $40 $20 The assessed value is 9.5% of the Irrigated Crop Appraised Land Value. Note: The values have been rounded to the nearest dollar October 30,

95 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Dry Crop Land Value Calculation Formula: Yield Per Acre x Net Income Per Bushel of Wheat Capitalization Rate = Land Value Per Acre Example: 28 Bushels Per Acre x $ 0.29 Per Bushel 7.023% Captalization Rate = $ Per Acre Note: The values have been rounded to the nearest dollar. Dry Crop Land - Bushel Per Acre LRA Value Range III IV V-VIII HIGH LOW HIGH LOW HIGH LOW October 30,

96 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Dry Crop Land Appraised Value LRA Value Range III IV V-VIII HIGH $140 $116 $ LOW $116 $91 $54 4 HIGH $128 $91 $66 4 LOW $91 $66 $41 5 HIGH $190 $140 $91 5 LOW $140 $91 $66 Note: The values have been rounded to the nearest dollar Dry Crop Land Assessed Value LRA Value Range III IV V-VIII HIGH $13 $11 $ LOW $11 $9 $5 4 HIGH $12 $9 $6 4 LOW $9 $6 $4 5 HIGH $18 $13 $9 5 LOW $13 $9 $6 The assessed value is 9.5% of the Dry Crop Land Appraised Value. Note: The values have been rounded to the nearest dollar October 30,

97 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Range Land Value Calculation Formula: Yield Per Acre x Net Income Per AUM Capitalization Rate = Land Value Per Acre Example: 0.3 AUM's Per Acre x $11.05 Per AUM 7.023% Captalization Rate = $47.00 Per Acre Note: The values have been rounded to the nearest dollar. Range Land AUM's per Acre LRA Value Range R-1 R-2 R-3 R-4 R-5 Waste 1 HIGH LOW HIGH LOW HIGH LOW HIGH LOW HIGH LOW Note: Based on average condition/stock rate October 30,

98 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Range Land Appraised Value LRA Value Range R-1 R-2 R-3 R-4 R-5 Waste 1 HIGH $378 $126 $94 $63 $47 $31 1 LOW $236 $94 $63 $47 $31 $10 2 HIGH $370 $94 $63 $47 $31 $16 2 LOW $181 $63 $47 $31 $16 $10 3 HIGH $315 $63 $47 $31 $16 $10 3 LOW $157 $47 $31 $16 $10 $10 4 HIGH $315 $63 $47 $31 $16 $10 4 LOW $157 $47 $31 $16 $10 $10 5 HIGH $252 $47 $31 $16 $10 $10 5 LOW $126 $31 $16 $10 $10 $10 Note: Where the minimun values of range land and the maximum values of waste are less than $10, those values have been established at $10 for assessment purposes. The values have been rounded to the nearest dollar. Range Land Assessed Value LRA Value Range R-1 R-2 R-3 R-4 R-5 Waste 1 HIGH $36 $12 $9 $6 $4 $3 1 LOW $22 $9 $6 $4 $3 $1 2 HIGH $35 $9 $6 $4 $3 $1 2 LOW $17 $6 $4 $3 $1 $1 3 HIGH $30 $6 $4 $3 $1 $1 3 LOW $15 $4 $3 $1 $1 $1 4 HIGH $30 $6 $4 $3 $1 $1 4 LOW $15 $4 $3 $1 $1 $1 5 HIGH $24 $4 $3 $1 $1 $1 5 LOW $12 $3 $1 $1 $1 $1 The assessed value is 9.5% of the Range Land Appraised Value. Note: The values have been rounded to the nearest dollar. October 30,

99 Mapping and Agricultural Manual Conservation Reserve Program Land (CRP) 2003 Agricultural Land Valuation Study Land enrolled in the Conservation Reserve Program (CRP) should be valued and assessed according to its use and class before it entered into the program. The prior use was most generally dry cropland, however, some irrigated land has also been placed in CRP. The capitalization of CRP rental payments would result in an increased value and tax assessment. If it is requested that CRP land be classified and valued as rangeland, evidence should be provided that the land has lost its crop acreage base (CAB) and will not be returned to a crop land status in the future or at the end of the 10 year CRP program. Written documentation of the loss of crop acreage base (CAB) can be obtained from the county Farm Service Agency (FSA) office. Calculating the Tax Bill Once the County Assessor has determined the assessed value of agricultural property and delivers the tax list, the County Treasurer mails the actual tax bill. Tax amounts are calculated by multiplying the assessed value by the appropriate tax district mill levy. The following example reflects this year's assessed value multiplied by last year's average statewide mill levy for the highest producing lands in each category: Land Use Tax Due Per Acre Tax on 300 Acres Irrigated Crop Land Dry Crop Land Range Land $7.29 $1.18 $2.36 $2, $ $ Subsequently, the illustration above reflects what a farmer/rancher, with 300 acres of the best land in each category, would pay per year in taxes. Please note, these figures reflect productivity lands only and does not include the homestead site. Conclusion A thanks is given to the Wyoming Agricultural Statistics Service and Farm Credit Services for the data that they contribute to this study. Appreciation is also given to the Wyoming agricultural industry and the Wyoming County Assessors Association for their participation on the Agricultural Land Valuation Research Committee, whose recommendations are the basis of this study. October 30,

100 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study The following gives a summary of the different land valuation classes as compared to the 2002 Agricultural Land Valuation Study. The following tables were calculated by subtracting the current year s assessed value from the previous year s assessed value. The difference was then divided by the previous year's assessed value to obtain the percentage change to the prior year value. No weight was given to individual land resource areas (LRA s), R-Factors, or soil type. Irrigated Crop Land The current year's commodity price for All Hay (as shown on page 3) has increased. Also, there has been an increase in the 5 year weighted average price of All Hay. The following table reflects the corresponding percentage change in each category. Irrigated Crop Land Assessed Value Percentage Change LRA Value Range II III IV V-VIII HIGH 25% 25% 25% 25% LOW 25% 25% 25% 25% 4-5 HIGH 25% 22% 25% 4-5 LOW 22% 25% 25% Note: The values have been rounded to the nearest percentage point Dry Crop Land The current year's commodity price for All Wheat (as shown on page 3) has no change. Also, there has been a decrease in the All Wheat 5 year weighted average price. The following table reflects the corresponding percentage change in each category. Dry Crop Land Assessed Value Percentage Change LRA Value Range III IV V-VIII HIGH 0% 10% 12% LOW 10% 12% 0% 4 HIGH 9% 12% 0% 4 LOW 12% 0% 0% 5 HIGH 6% 0% 12% 5 LOW 0% 12% 0% Note: The values have been rounded to the nearest percentage point. October 30,

101 Mapping and Agricultural Manual 2003 Agricultural Land Valuation Study Range Land The current year commodity price for Grazing Fee (as shown on page 2) has increased. Also, there has been an increase in the 5 year weighted average for Grazing Fees. Range Land Assessed Value Percentage Change LRA Value Range R-1 R-2 R-3 R-4 R-5 Waste 1 HIGH 12% 9% 12% 20% 0% 0% 1 LOW 10% 12% 20% 0% 0% 0% 2 HIGH 13% 12% 20% 0% 0% 0% 2 LOW 13% 20% 0% 0% 0% 0% 3 HIGH 15% 20% 0% 0% 0% 0% 3 LOW 15% 0% 0% 0% 0% 0% 4 HIGH 15% 20% 0% 0% 0% 0% 4 LOW 15% 0% 0% 0% 0% 0% 5 HIGH 14% 0% 0% 0% 0% 0% 5 LOW 9% 0% 0% 0% 0% 0% Note: The values have been rounded to the nearest percentage point. This document plus other Ad Valorem Tax Division information is available for downloading off the internet at If you have any questions, please contact David Chapman at (307) or write to: Department of Revenue Ad Valorem Tax Division 122 W. 25th Street Cheyenne, WY October 30,

102 Glossary of Terms Term ( * See Endnote) Definition Ad valorem tax Ambiguous description AUM Cadastral map Cadastral Survey * Chain * Contour * Contour interval * Dry crop land A tax that is levied, which is in direct proportion to the value of the identified property. to apply value May be interpreted in more than one way. An acronym meaning Animal Unit Months. This is the amount of forage required to maintain a 1,000 lb cow, with or without a calf, for one month. Public record or survey that shows ownership and is used for a basis for taxation. This is reflected in a scale map that shows dimensions of each parcel, the parcel identification number, survey lines, etc. Survey relating to land boundaries, made to create units suitable for title transferor to define the limitations of title. Derived from "cadastre" meaning a register of land quantities, values and ownerships used for levying taxes. The term "cadastral survey" is used to designate the surveys of the public lands of the United States. Although the term may properly be applied to surveys of a similar nature outside the public lands, such surveys are more commonly called "land surveys" or "property surveys." Unit of length equal to 66 feet, used especially in the U.S. public land surveys. The original measuring instrument (Gunners chain) was literally a chain consisting of 100 iron links, each 7.92 inches long. Steel ribbon tapes began to supersede chains around 1900, but surveying tapes are often still called "chains" and measuring with a tape is often called "chaining. " The chain is a convenient unit in cadastral surveys because 10 square chains = 1 acre. Imaginary line on the ground, all points of which are at the same elevation above or below a specified datum. Difference in elevation between two adjacent contours. Any land which is harvested by mechanical means and is used in the production of cereal grains and row crops, alfalfa, legumes or grass hay, including sub-irrigated hay

103 Glossary of Terms Term ( * See Endnote) Definition meadows. Irrigated crop land Latitude * Legal description Longitude * Master Title Plat Meridian * Metes and bounds Orthophotograph * Orthophotoquad * Parallel of Latitude * Photogrammetry * Any land which has water applied to it by artificial means for the purpose of producing food and fiber. Angular distance, in degrees, minutes and seconds of a point north or south of the Equator. A written statement that depicts property ownership. Angular distance, in degrees, minutes and seconds, of a point east or west of the Greenwich meridian. A schematic map produced by the BLM, denoting original patented ownership. Great circle on the surface of the Earth passing through the geographical poles and any given point on the Earth's surface. All points on a given meridian have the same longitude. A description of a parcel of land. Accomplished from a point of beginning, through a detailed description of the property boundaries, ending again at the point of beginning. Distances can be measured in feet or chains and angles are described by points on a compass or in degrees. Photograph having the properties of an orthographic projection. It is derived from a conventional perspective photograph by simple or differential rectification so that image displacements caused by tilt and terrain relief are removed. Monocolor orthphotographic map presented in a standard quadrangle format and related to standard reference systems. It has no contours and little or no cartographic treatment. A circle, or approximation of a circle, on the surface of the Earth, parallel to the Equator and connecting points of equal latitude. Science or art of obtaining reliable measurements or information from photographs or other sensing systems. October 26,

104 Glossary of Terms Term ( * See Endnote) Definition PIDN Planimetric map * Plat * Prime Meridian * Quadrangle * Range land Scale Soil Summer fallow Short for "Parcel Identification Number. The purpose of a PIDN number is to reduce property legal descriptions to a uniform size. The State of Wyoming uses a sixteen digit PIDN, which incorporate an undefined two digit suffix. Map that presents only the horizontal positions for features represented; distinguished from a topographic map by the omission of relief in measurable form. The features usually shown on a planimetric map include rivers, lakes, seas, mountains, valleys, plains, forests, prairies, cities, farms, transportation routes, public utility facilities and political/private boundary lines. A planimetric map intended for special use may present only those features essential to the purpose to be served. Diagram drawn to scale showing all essential data pertaining to the boundaries and subdivisions of a tract of land, as determined by survey or protraction. Meridian of longitude 0 degrees, used as the origin for measurements of longitude. The meridian of Greenwich, England, is the internationally accepted on most charts. Map designed to provide information on a single topic, such as geology, rainfall, population. Four sided area, bounded by parallels of latitude and meridians of longitude used as an area unit in mapping (dimensions are not necessarily the same in both directions). Any land whose sole purpose is used for red meat production and cannot or has not been or should not have been cultivated by mechanical means. Waste land, forest land, and inaccessible land shall also be included in this category. A relationship between ordered marks at fixed intervals, used primarily in measurement. A natural three dimensional body at the earth's surface. It is capable of supporting plants and has properties resulting from living matter acting on earthly parent material as conditioned by relief over periods of time. The tillage of uncropped land during the summer to control October 26,

105 Glossary of Terms Term ( * See Endnote) Definition weeds and allows storage of moisture for the growth of a later crop. Thematic map * Topographic map * Township * Map designed to provide information on a single topic, such as geology, rainfall, population. Map that presents the horizontal and vertical positions of the features represented; distinguished from a planimetric map by the addition of relief in measurable form. Unit of survey of the public lands of the United States, normally a quadrangle approximately 6 miles on a side with boundaries conforming to meridians and parallels within established limits, containing 36 sections. Also, in certain parts of the country, the term designates a minor governmental subdivision. * Terms with asterisks were taken from Maps for America - 3rd edition. Reprinted with permission from the U.S. Geological Survey. October 26,