The federal government, through county committees, grants crop allotments to farmers on such crops as cotton, peanuts, and soybeans. The farmer is allowed to grow only his allotment in order to qualify for federal loans on these crops. The allotments are granted to the farmer and do not necessarily attach to the land. The owner, usually, can transfer his allotment to other land. In addition, he may be able to sell or lease the allotment.

Land appraised for right of way should be valued at its market value without an allotment, even though it is currently being farmed with a crop grown under an allotment. To appraise it considering its earnings under an allotment would produce a value for both the land and the allotment. Since the owner will retain the allotment, such a value is improper. The appraiser should use comparable sales that have been sold without the allotment being transferred as part of the purchase price, or the value of the allotment should be adjusted out of the sale price, such adjustment being supported by market data.