The Department of Revenue Final Land Unit Classification (FLU) is a classification of private agricultural land into one of six uses, fallow, hay, grazing, irrigated, continuously cropped and forest, with forest additionally classified as commercial or non-commercial and irrigated land classified as being flood, pivot, or sprinkler. This layer contains forested land and agricultural land that was not classified as grazing. The data are used in property valuation for agriculture and forest land on private properties. FLU data may exist in tax-exempt or public land, but no effort has been made to significantly edit, adjust, delete or enhance data to private parcel standards in exempt parcels. Linework was digitized, edited and updated by DOR GIS Technicians. NAIP 2005 imagery was the primary source used to delineate the features. NAIP 2006 where available, NAIP Infrared 2005 imagery, 1999-2003 Black and White DOQQ, USGS DRG, and DOR agriculture information and documentation were used as secondary sources. Using photo interpretation, DOR Technicians attributed each linework polygon based one of the 6 uses mentioned above. During the summer of 2006 and 2007, DOR Agriculture Appraisers field checked much of the linework and classifications. Discrepancies are documented on hardcopy maps used in the field check effort. The data was then updated based on feedback from the field check. In early 2009, all agriculture producers who own private parcels in the state were mailed maps of their parcels ag/forest use with instructions to return maps that were incorrectly classified. DOR GIS Techs updated the database based on the feedback from landowners, DOR Appraisers discovering classification changes during field work and/or analysis of new imagery where available. Since 2010 the data continues to be actively updated on an yearly basis using the most current NAIP imagery available and/or per land classification change requests from landowners and DOR county ag and forest appraisal staff. The data changes are completed by DOR GIS staff assigned to maintain specific counties. Typically, there are land classification changes on between 3,000 to 5,000 geocoded parcels each year. In 2010, a new classification was implemented, the "X" attribute. This classification/attribute is used for larger commercial operations such as gravel pits, golf courses, mines, etc. The delineation of a commercial features is requested by DOR county appraisers who wish to more accurately calculate certain classification acres on a parcel for certain property valuation situations. The features are digitized via photo interpretation using NAIP imagery and in consolation of DOR appraisers.