The top row signifies the rating of the property. The 160 and 320 refers to the acreage. So for these two entries, the first land owner owns 160 acres rated 2 and the second land owner has 320 acres of land rated 2. | The top row signifies the rating of the property. The 160 and 320 refers to the acreage. So for these two entries, the first land owner owns 160 acres rated 2 and the second land owner has 320 acres of land rated 2. |