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We are not convinced that the comparable properties required
a negative adjustment for motivation. Bishop William H. Watson
testified that some churches in Lubbock started in a gymnasium
without a sanctuary. Bishop Watson testified, "I had made up my
mind if I had to take just the gym only, I would stay in the gym
as the church because I see some other churches do that kind of
thing." As we previously stated, the use of the Bates Center as
a stand-alone church is supported by the record. We shall not
apply a negative adjustment for motivation in determining the
value of the Bates Center building.
Furthermore, we believe that the sale of the adjoining
church, which Mr. Sessions sold to the Northwest Texas Church of
God in Christ--to which he donated the Bates Center--is
particularly relevant to our determination of the value of the
Bates Center building. The sales price of the adjoining church
was $550,000 with the building costing $13.95 per square foot
according to Mr. Cantrell or $16.70 per square foot according to
Dr. Friedman.
Bishop Watson testified that he felt that the church
building was more important than the Bates Center. He also
testified that Mr. Sessions offered to sell the Bates Center and
the adjoining church together to the Northwest Texas Church of
God in Christ for $750,000. After negotiations, the Northwest
Texas Church of God in Christ purchased the adjoining church for
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