Estate of Willie C. Lloyd, Deceased, Iva Nell Holman, Executrix - Page 38

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          prospective commercial developer would experience friction in               
          attempting a rezoning.  Accordingly, the asserted difficulties in           
          gaining access to parcel A do not persuade us that the highest              
          and best use of the parcel is other than commercial in nature.              
               Other factors involved in this dispute with respect to                 
          parcel A include its size, shape, available utilities, and                  
          topography.  Perhaps the most significant of these factors                  
          involves the topography of parcel A.  This Court, accompanied by            
          counsel for both parties, conducted a viewing of parcel A.                  
          Petitioner contends that the steep slopes and extensive rock                
          throughout the parcel effectively preclude development of the               
          parcel commercially for profit.  Respondent, on the other hand,             
          recognizes that the slopes and rock impose barriers to commercial           
          development, but contends that such barriers do not make                    
          commercial development physically impossible.  Considering our              
          viewing of the property, we are inclined to agree with                      
          respondent.  We recognize that the terrain of parcel A may, in              
          fact, prevent various types of commercial development projects,             
          but we are not persuaded by petitioner’s argument that parcel A             
          cannot be developed commercially for profit under any                       
          circumstance.  Instead, we think the development costs elaborated           
          upon by many of petitioner’s experts can and should be accounted            
          for during the valuation process.                                           
               Petitioner also cites the irregular shape and size of parcel           
          A as contributing to its conclusion that its highest and best use           




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