Appraisers use puritan sales to estimate the ratio of prices for different types of land. However, puritan sales may be hard to find in areas where parcels contain upland, bottomland, meadow, pasture, irrigation, recreational land, and CRP. This paper uses regression to identify the value of different land types from sales that have a mixture of types. A second issue is adjusting values for time. Regression can be used to calculate a time adjustment. However, there are major modeling decisions that need to be made to make sure that the model fits the price adjustments occurring in the market.