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fairly restricted, that the bulk of industrial development had
been taking place in south Lubbock rather than in the northeast
section of Lubbock where the parcel of 30.3 acres was located,
and that the market for land around the Litton property was slow.
Furthermore, the parcel of 30.3 acres was unplatted, and platting
property to the City of Lubbock cost approximately 45-to-50 cents
per square foot.
Based upon our review of all the evidence, giving due
consideration to our observation at trial of the witnesses for
both parties and considering their testimony and the expert
reports, we conclude that the highest and best use of the parcel
of 30.3 acres on the date of valuation was as agricultural land.
C. The Bates Center
Mr. Cantrell determined that the highest and best use of the
Bates Center at the time of the gift was for use in conjunction
with the adjoining church property. In reaching this conclusion,
Mr. Cantrell states in his report that by virtue of its size, the
Bates Center building could not accommodate much more in the way
of improvements. He further states that the adjoining church
needs the Bates Center building and its parking lot to make a
more functional package. Mr. Cantrell reached his ultimate
conclusion based on the fact that he felt that the Bates Center
was limited to church and church-related uses. Furthermore, Mr.
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