FIFTH ANNUAL YEAR BOOK — PART VI. 517 



ELEMENTS OF CLASSIFICATION OF FARM LANDS. 



The following are the elements which enter into the classification: 



1. The natural condition of the land— whether wet, medium or dry. 



2. Its distance from a natural channel or stream which will afford a 

 sufficient drainage outlet. 



3. Its elevation above the level of such channels or streams. 



4. The risk of its being overflowed by natural streams bringing water 

 from higher lands. 



It is clearly stated in the Iowa law, and also in the drainage laws of all 

 other states except one, that land receiving the greatest benefit from the 

 work should be assessed the highest. 



PRINCIPLES OF CLASSIFICATION. 



The principles which should govern classification for assessment purposes 

 will appear in the following representative cases: 



First case: Where the improvement consists of a single main channel, 

 constructed to furnish an outlet for the drainage of land lying on either side 

 of and at different distances from it: 



(a) If the land bordering the ditch is wet or overflowed and the proposed 

 ditch or improvement of the water course will reclaim it and also afford an 

 ample outlet for the drainage of abutting land, it will receive the greatest 

 benefit and should be marked 100 in classifying. 



(b) Lands requiring drainage but lying farther back and not having 

 sufficient outlet, will be benefited for the reason that they may be drained 

 as soon as a lateral is constructed. These lands should be graded back from 

 the main ditch to the limit of benefit which, if the tracts of land are similar 

 with respect to their natural drainage advantages, would make their classifi- 

 cation run from 100 to 0. In fixing this ratio the elements heretofore men- 

 tioned entering into the question, that is, the natural condition of the land, 

 its elevation, etc., should receive their respective weights. 



Second case: (a) If laterals are constructed from the main channel to 

 give drainage to the outlying lands, then the wettest tract lying farthest 

 from the main outlet, if furnished a drainage outlet, should be marked 100. 



(b) If, however, a similar tract situated nearly the same distance from 

 the main channel has a ditch passing through it, thereby giving it actual 

 drainage in addition to outlet privileges, it should be marked 100, and other 

 tracts proportionately. 



General benefits are assessable if they accrue directly from the construc- 

 tion of drainage works and should be considered in connection with the others 

 in making the classification . It is quite clear that the commissioners charged 

 with the duty of apportioning the cost of the work should be well informed 

 upon land values and the effect of drainage improvements upon them. A 

 careful personal examination of the land and of the relation which the pro- 

 posed work bears to its improvement should be made by the commissioners 

 before a classification can be intelligently made, which classification should 

 be studiously reviewed and corrected before being reported to the board of 

 supervisors. 



