County Assessor

It is our intention to provide you with helpful information and answers to the most commonly asked questions.

For a detailed answer, please click on any of the questions below.


Q: What is the differentce between "wet" and "dry" agricultural land?

A: As defined in Chapter 7-36-20, "wet or irrigated" land is "all agricultural land receiving supplemental water to that provided by natural rainfall."  Dry land is defined as "all agricultural land without a supplemental water supply."

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