-23-                                          
          Elmore conceded at trial were unusual contract terms, the effect            
          of which Elmore had not considered.  For example, petitioner                
          bought $150,000 worth of timber and paid almost $50,000 to help             
          the buyers make the downpayment; the buyers obtained an easement            
          across the property to the waterfront property; under the release           
          clauses contained in the owner-financed mortgage, the waterfront            
          property was released from the mortgage when the buyers made the            
          downpayment; and the buyers could keep one-half of the proceeds             
          from all future timber sales (including the mortgaged property)             
          even if they did not complete the sale.  Elmore did not know that           
          Thompson applied for, but could not get, zoning for a residential           
          development except for the waterfront property released at                  
          closing; he did not ascertain whether the 7-percent interest                
          charged in the note was consistent with prevailing interest rates           
          in 1980; and he did not conduct a timber cruise to estimate the             
          value of the standing timber.                                               
               Elmore also considered as a comparable sale the 1979 sale by           
          River Farms, Inc., to Seminole Electric Cooperative, Inc.  Elmore           
          stated in his report that the buyer bought this property to use             
          as an electric power generation facility.  However, Elmore did              
          not consider whether the Putnam County property could be used for           
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