Records needed for a land acquisition study

Depending on the acquisition and available information, our review may include:

• Closing documents — the purchase records that establish what was acquired, and when.
• Ownership and land-use details — who held the ground and how it was farmed before and after the acquisition.
• Field maps — boundaries, field-by-field layouts, and how the acreage is organized.
• Fertilizer and manure application history — what was applied, at what rates, and when, from the prior owner’s program and your own.
• Crop and yield records — what the ground produced, which affects nutrient removal over time.
• Prior soil tests — any testing done before or near the acquisition date.
• Additional sampling — where warranted and agreed in the scope, new sampling coordinated through the study.

Not everything is needed to start

The initial review looks at the acquisition facts and whatever records exist, then says plainly whether the evidence appears to support a study and what would strengthen it. The review determines whether the available evidence supports proceeding — a particular deduction amount or recovery period is not assumed at the outset.