Estate of Juanita F. Sirmans, Deceased Dan L. Sirmans, Executor - Page 27

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                  The subject property is located on a two lane                       
                  local arterial.  After the taking, the three                        
                  remainder tracts will be located on a heavily                       
                  travelled two lane thoroughfare which will                          
                  ultimately be expanded to six lanes.  This will                     
                  greatly improve access and exposure to the sites.                   
                  In our opinion, the change will act to enhance                      
                  the value of the subject properties.  Various                       
                  conversations with the Hillsborough County                          
                  Planning Commission, Department of Development                      
                  and Review and Zoning Departments indicate that                     
                  higher intensive uses are probable, subject to                      
                  rezoning and site plan review.  The highest and                     
                  best use before the taking, was considered to be                    
                  an agricultural use until the demand ripens for                     
                  additional residential uses in the area.  The                       
                  highest and best use of the subject parcels after                   
                  the taking was considered to be a transitional                      
                  agricultural use to future residential and office                   
                  usage.  Support for the value enhancement will be                   
                  measured in the following "Land Valuation-After"                    
                  section.  Before the taking, the subject property                   
                  had an estimated market value of $13,000 per                        
                  gross acre.  After the taking, the remainder                        
                  parcels have an overall estimated market value of                   
                  $36,111 per gross acre.  This represents about a                    
                  $23,000 per gross acre value enhancement.                           
                  In our opinion, the proposed road project would                     
                  favorably impact a number of properties in the                      
                  immediate vicinity of the subject.  For this                        
                  reason, these benefits have been classified as                      
                  general, which do not offset damages, if any.                       

             Property Tax Value                                                       
                  Petitioner asserts that the assessed value of the                   
             decedent's land for property tax purposes was $472,640 for               
             tax years 1988, 1989, and 1990.  Petitioner argues that                  
             this assessed value for property tax purposes is probative               
             of the value of the decedent's property in view of the fact              

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