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acre amount annual appraisal map appraisal report average barns basis boundaries capitalization rate Census chapter comparison cost crop yield cropping system depreciation depth of surface determine discussion drainage erosion estimated expense factors Farm Buildings Farm Credit Administration farm land Farm Managers farm mortgage Farm Real Estate farmers feed unit fertility fifth principal meridian figures given gravelly included income value indicates interest rate inventory Iowa land and buildings land appraisal land classification land value landlord legal description livestock loan measure metes and bounds method Morrow plots operator Orleans County pasture Pctg percentage poor present problem productivity ratings rectangular survey rental road sale prices sale value sand sandy loam silt loam slope Soil Science soil series soil survey soil types subsoil surface soil texture Table tion topography Total township tract type of farming valuation variation