(a) The Department shall determine the standards and productivity sources used in the assessment of agricultural lands. The Mapping and Agricultural Manual is the Department's official source for general mapping and agricultural land valuation standards for all County Assessors. - (i) The taxable value of agricultural land for assessment purposes shall be based on its current use as of the assessment date and the capability of the land to produce agricultural products. The agricultural land productivity shall be based on average yields under normal conditions of lands within the same classification.
- (A) The area of land used for a farmstead structure as defined in W.S. 39-13-101(a)(x) shall be valued using the per acre value of the predominant use (Range, DryCrop or Irrigated) and class of producing land on the parcel/account in which the farmstead structures are located.
- (ii) The classification of agricultural land, for assessment purposes, shall be based on the Mapping and Agricultural Manual in which the soil's capability to produce vegetation will be determined for three principal agricultural uses; irrigated crop land, dry crop land, and rangeland.
- (iii) The Department shall categorize and generalize soil productivity classifications used in the valuation of agricultural lands. This includes determining a range of production values based on the three principal agricultural uses.
- (iv) Approved methods for the determination of agricultural productivity include, but are not limited to, the following resources:
- (A) NRCS Published Soil Survey is the preferred method by which to determine productivity for irrigated cropland, dry cropland and rangeland. In counties where published NRCS Soil Survey information is available, soils productivity data derived there in shall be considered the best information available. Soil Survey information shall be prepared and maintained in accordance with the Mapping and Agricultural Manual. When necessary, the NRCS Published Soil Surveys are organized and are prepared by the Department for use by the County Assessor.
- (B) In counties where published NRCS Soil Survey information is not available, alternative methods of determining productivity are allowed. Alternative sources for agricultural productivity information include, but are not limited to third party soil surveys based from aerial photography, infrared photography, satellite imagery, and on-going crop yield survey information. The Department may assist the County Assessor in the identification and compilation of non-NRCS Soil Survey information when requested. All non-NRCS Soil Survey agricultural productivity information being developed directly by the County Assessor must be approved by the Department for uniformity prior to its implementation.
- (v) The Department is the primary contact with the NRCS for the review and correction of soil productivity related issues. This includes, but is not limited to, the correction of published hardcopy and digital NRCS soils maps.
- (vi) The Department shall develop and maintain LRA maps. These maps shall be included within the standards set forth by the Department's Mapping and Agricultural Manual.
(b) The County Assessors shall adhere to the standards and productivity sources as specified in the Department's Mapping and Agricultural Manual. - (i) Each County Assessor shall purchase and maintain all supplies used in the mapping process. These may include, but are not limited to, aerial photography, rectified aerial photography, infrared photography, satellite imagery, topographic maps and all hardware and software used in the mapping process.
- (ii) Each County Assessor shall use the best information available in determining soil productivity. In counties where the NRCS Published Soil Survey does not cover the majority of the geographical contents of the jurisdiction, the County Assessor has the discretion to use a single, uniform source for the productivity data. All sources for agricultural productivity, other than the NRCS Published Soil Survey, must be approved for use by the Department prior to implementation.
- (iii) Each County Assessor shall develop and maintain current maps, in accordance with the Mapping & Agricultural Manual, that depict all three categories of agricultural land use, which include irrigated crop land, dry crop land and rangeland.
- (iv) The County Assessor shall tabulate, in either hard copy or digital form, the productivity level, LRA, parcel ownership and land use for irrigated cropland, dry cropland and rangeland.
- (v) The County Assessor shall not modify the published LRA due to the current weather or precipitation conditions.
011-10 Wyo. Code R. § 10-4