By law, these valuations are based on the tax status date of June 30, 1998. The complete analysis, including frequency distributions of ratios by class, plots of 1999 assessed value versus the sales price, ratio results, and stratification of results in single-family class has been appended to this report. No significant differences between the change in assessed value for sold parcels and the change in assessed value for comparable unsold parcels in any classes were identified. The agricultural land in Jefferson County was classified before a soil survey was published. A soil survey is now available for the county.
Aerial photos are in the assessor's office.
The land classification is broad without adequate detail to accurately reflect variations in productivity between parcels. There is one class of land for the irrigated farm, dry farm and meadow hay. There are no sub classes under these major land classes. Grazing land is appropriately classified by carrying capacity with the aid of SCS Range Site Maps and Range Site Descriptions. The lease terms used accurately reflect land use in the County.