| A | B |
| acre | land easuring 43,560 square feet |
| agriculture | relating to farming or ranching |
| annual | once a year, yearly |
| appraise | estimate value or worth |
| assess | estimate value for tax purposes |
| auction | a public sale to the highest bidder |
| bidder | person who makes an offer to purchase |
| commercial | related to business |
| disabled | handicapped |
| endorse | give approval or support |
| essential | absolutely necessary |
| estimate | determine an approximate amount |
| exempt | excused from; not included |
| expenditures | money spent; expenses |
| extended | made longer |
| farmable | able to be farmed |
| fiscal year | twelve-month business year |
| invest | money saved or spent to receive a profit |
| irrigated | water provided using canals, ditches, pipes, or streams |
| lease | rent for a fixed period of time |
| levied | imposed or collected a tax |
| receipts | money taken in |
| supervises | manages or directs |
| technical | specialized industrial or mechanical |
| uniform | always the same; consistent |
| veteran | someone whoserved in the military |
| widow or widower | a person whose husband or wife has died |