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best use analysis of both parcels A and B. In his judgment,
Tidwell concluded that the highest and best use of parcel A at
the time of decedent's death was residential in nature. In
reaching his conclusion, Tidwell focused on the topography of
parcel A. His report explains that the rough topography
throughout parcel A would require extensive site preparation and
that such preparation would likely be hindered by the presence of
the developed Bell property. In his report, Tidwell admits that
commercial use would be desirable for parcel A, but he explains
that its topography made such use infeasible. Tidwell also
explains in his report that parcel A's limited access to Highway
280 and its existing residential zoning classification led him to
conclude that parcel A's highest and best use was residential in
nature.
Tidwell concluded that the highest and best use of parcel B,
at the time of decedent's death, was commercial in nature. In
support of this conclusion, Tidwell's report explains that the
frontage of parcel B along Highway 280 helps to make it suitable
for engaging in a commercial undertaking. Tidwell's report
continues by noting that parcel B is not well suited for
residential use because of its exposure to traffic noise.
Tidwell performed a comparable sales analysis with respect
to both parcels A and B. With respect to parcel A, Tidwell used
four comparable sales of real estate properties located in the
general vicinity of parcel A. Each comparable property used had
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