Irrigated ground is assigned additional value over cropland based upon the amount of water used.
SMU is an abbreviation for Soil Map Unit. For a more detailed explanation on ag use value, click on Ag Use Value Methodology . This explanation was written by the Douglas County Appraiser as requested by his County Commissioners to assist them in understanding the ag use value process. Although the values in the report are dated, the procedures or methodology remains accurate. The information shows the Use Type, SMU and Value per acre for several years.