Estate of Willie C. Lloyd, Deceased, Iva Nell Holman, Executrix - Page 28

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          Alabama.  Despite this division, however, the entire parcel had             
          an R-1 (residential) zoning classification.                                 
               The reports prepared by Young and Dilmore are based upon               
          the belief of each that it was reasonable to expect that the                
          zoning classification of the parcel could be changed from                   
          residential to commercial with relatively little difficulty.  The           
          Tidwell and Hearn reports, on the other hand, are premised on               
          their opinions that such a change in the zoning classification of           
          parcel A would have been difficult and unlikely.                            
               Respondent maintains as a threshold matter that the location           
          of parcel A speaks for itself.  That is, respondent contends that           
          the proximity of parcel A to the intersection of I-459 and                  
          Highway 280 is sufficient to establish that highest and best use            
          of the parcel could not be residential.  We do not think that               
          location alone can be held to be determinative.  Rather, we think           
          that location is merely a factor among the many factors to be               
          considered.                                                                 
               Respondent also argues that at the time Young and Dilmore              
          were appraising the trust property, the area in the vicinity of             
          such property was undergoing an obvious trend toward commercial             
          development.  Respondent maintains that this trend supports the             
          conclusions reached by Young and Dilmore regarding the likelihood           
          of a rezoning.  There appears to be much validity to this                   
          assertion.  The record contains testimony involving the area in             
          the vicinity of the intersection of Highway 280 and I-459.  The             




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