Land may be irrigated by a sprinkler system through a system of pipes or through a surface program of ditches or pipes. The source of water may be a well, spring, or pond located on the property or the water may be purchased from a source outside the property. Besides the soil, the value of irrigated land is affected by the cost to grade or bench level the surface and to provide a source for water. The cost of grading the surface for irrigation purposes may exceed the cost of acquiring water; therefore, land that is properly graded, thus irrigable, is usually more valuable than ungraded land even though water is available to both.

When appraising irrigated land, the value of the irrigation facilities, such as a well, pump, pipe, etc., should be appraised as improvements.

Regardless of whether a source of water or other irrigation facilities are on the part acquired, the remainder should be appraised as it stands, i.e., as irrigable land without regard to irrigation improvements. It will be appraised as ordinary dry land only if it is not possible to obtain water and if the land is comparable to the dry land comparables in other respects.

Refer to other subsections of for information on private ownership considerations.