Buried intentionally or buried accidentally? There is a sizable granitic boulder (as can be seen in the images) that rests atop the tractor. Throughout the site there is evidence of erosion control measures, so there could have been a flash flood. It is also not unheard of people in agriculture setting opting to bury large vehicles as a form of disposal.
The tractor was found only because a new stream channel has formed next to it. The stream channel is about a meter and half deep.
Visible in the above image is the back wheel.
Close up view:
The wheel rim has 6 lugs.
The steering column is visible. I guess the metal sheeting is either part of the body or part of the back wheel well.
This very narrow area is the only part of the undercarriage that is visible. There was not enouph of the back tire to get a accurate size. Interestingly the tire is a white wall.
A lone head light.

