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          land condemned by the State of Alabama for the purpose of                   
          constructing I-459.  Smyer concluded that the highest and best              
          use of the property condemned for such purpose was commercial.              
          Scotch's extremely brief report did not address the concept of              
          highest and best use; however, it involved an analysis of                   
          comparable real estate sales in which he used only commercial               
          property sales.  Respondent contends that petitioner is applying            
          the concept of highest and best use selectively so as to maximize           
          the benefits of its application.                                            
               Petitioner disagrees with respondent and contends that Hearn           
          and Tidwell were correct in concluding that, as of the valuation            
          date, it would have been difficult, if not unlikely, to have the            
          residential zoning classification of parcel A changed to a                  
          commercial classification.  Petitioner advances several arguments           
          in support of its contention that a change in the zoning of                 
          parcel A was unlikely.  On brief, petitioner explains that parcel           
          A is in the middle of a residential community.  Petitioner                  
          contends that Hearn's and Tidwell's conclusions that a commercial           
          rezoning was unlikely were supported by the contractual agreement           
          between the Jefferson County zoning commission (zoning                      
          commission) and Bell, prohibiting Bell from constructing a road             
          connecting its property to Cahaba River Road.  Petitioner                   
          maintains that this agreement reflected the desire of the zoning            
          commission to insulate the residential property west of Cahaba              
          River Road from what was referred to as "creeping commercialism".           
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