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        <PropertyDesc>JOHN DEERE GATOR</PropertyDesc>
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        <CostOrOtherBasisAmt>28676</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>10037</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SECURITY SYSTEM</PropertyDesc>
        <AcquiredDt>2023-03-19</AcquiredDt>
        <CostOrOtherBasisAmt>2193</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>45</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT (MOWER, BACKHOE, TRACTOR, ETC)</PropertyDesc>
        <AcquiredDt>2023-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>7000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1050</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOBCAT CT-1025H (TRACTOR)</PropertyDesc>
        <AcquiredDt>2023-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WESTERN IMPACT 6 (BLADE &amp; PLOW)</PropertyDesc>
        <AcquiredDt>2023-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>1000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MAINTENANCE VEHICLE</PropertyDesc>
        <AcquiredDt>2023-04-01</AcquiredDt>
        <CostOrOtherBasisAmt>41516</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>10379</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>2022-10-20</AcquiredDt>
        <CostOrOtherBasisAmt>274986</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND (JOHNSTAD)</PropertyDesc>
        <AcquiredDt>2023-02-06</AcquiredDt>
        <CostOrOtherBasisAmt>291412</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND (JOHNSTAD)</PropertyDesc>
        <AcquiredDt>2023-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>389070</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND (KING)</PropertyDesc>
        <AcquiredDt>2023-11-22</AcquiredDt>
        <CostOrOtherBasisAmt>68798</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND (WALLIS)</PropertyDesc>
        <AcquiredDt>2023-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>155907</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>UTILITY SHED</PropertyDesc>
        <AcquiredDt>2023-05-08</AcquiredDt>
        <CostOrOtherBasisAmt>26591</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1662</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BRIDGE REPLACEMENT &amp; SAFETY FENCE</PropertyDesc>
        <AcquiredDt>2023-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>33901</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>424</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE 3046R COMPACT UTILITIY TRACTOR</PropertyDesc>
        <AcquiredDt>2023-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>47812</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2391</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE RC2060 ROTARY CUTTER</PropertyDesc>
        <AcquiredDt>2023-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>2468</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>123</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE 60" HEAVY-DUTY ROARY BROOM</PropertyDesc>
        <AcquiredDt>2023-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>5956</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>298</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2213400001">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>BOBCAT CT-1025H</AssetDesc>
        <HowAcquiredTxt>PURCHASED</HowAcquiredTxt>
        <GrossSalesPriceAmt>15000</GrossSalesPriceAmt>
        <BasisMethodTxt>COST</BasisMethodTxt>
        <SalesExpenseAmt>0</SalesExpenseAmt>
        <TotalNetAmt>5000</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>WESTERN IMPACT 6'</AssetDesc>
        <HowAcquiredTxt>PURCHASED</HowAcquiredTxt>
        <GrossSalesPriceAmt>4000</GrossSalesPriceAmt>
        <BasisMethodTxt>COST</BasisMethodTxt>
        <SalesExpenseAmt>0</SalesExpenseAmt>
        <TotalNetAmt>3000</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE GATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28676</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10037</AccumulatedDepreciationAmt>
        <BookValueAmt>18639</BookValueAmt>
        <EOYFMVAmt>18639</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SECURITY SYSTEM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2193</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>45</AccumulatedDepreciationAmt>
        <BookValueAmt>2148</BookValueAmt>
        <EOYFMVAmt>2148</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT (MOWER, BACKHOE, TRACTOR, ETC)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1050</AccumulatedDepreciationAmt>
        <BookValueAmt>5950</BookValueAmt>
        <EOYFMVAmt>5950</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MAINTENANCE VEHICLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>41516</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10379</AccumulatedDepreciationAmt>
        <BookValueAmt>31137</BookValueAmt>
        <EOYFMVAmt>31137</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>274986</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>274986</BookValueAmt>
        <EOYFMVAmt>274986</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND (JOHNSTAD)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>291412</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>291412</BookValueAmt>
        <EOYFMVAmt>291412</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND (JOHNSTAD)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>389070</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>389070</BookValueAmt>
        <EOYFMVAmt>389070</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND (KING)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>68798</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>68798</BookValueAmt>
        <EOYFMVAmt>68798</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND (WALLIS)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>155907</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>155907</BookValueAmt>
        <EOYFMVAmt>155907</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>UTILITY SHED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>26591</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1662</AccumulatedDepreciationAmt>
        <BookValueAmt>24929</BookValueAmt>
        <EOYFMVAmt>24929</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BRIDGE REPLACEMENT &amp; SAFETY FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>33901</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>424</AccumulatedDepreciationAmt>
        <BookValueAmt>33477</BookValueAmt>
        <EOYFMVAmt>33477</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE 3046R COMPACT UTILITIY TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>47812</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2391</AccumulatedDepreciationAmt>
        <BookValueAmt>45421</BookValueAmt>
        <EOYFMVAmt>45421</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE RC2060 ROTARY CUTTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2468</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>123</AccumulatedDepreciationAmt>
        <BookValueAmt>2345</BookValueAmt>
        <EOYFMVAmt>2345</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE 60" HEAVY-DUTY ROARY BROOM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5956</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>298</AccumulatedDepreciationAmt>
        <BookValueAmt>5658</BookValueAmt>
        <EOYFMVAmt>5658</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>SMALL EQUIPMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>600</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>600</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>475</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>475</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PEST CONTROL</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROPERTY MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>13643</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>13643</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>REAL ESTATE TAX CREDIT</Desc>
        <RevenueAndExpensesPerBooksAmt>940</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>940</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>