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Agricultural land in Wyoming is valued by the local County Assessor. The Wyoming Department of Revenue provides guidance, in the form of administrative rules and the Mapping & Agricultural Manual for the assessors and their staff. The Property Tax Division also publishes the annual Agricultural Valuation Study that establishes the ranges of value for range land, irrigated and dry crop lands to be utilized by the County Assessor in determining agricultural land value. Links to these manuals and studies can be found on the Wyoming Department of Revenue website or at the links provided below.