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          that purpose.  Elmore did not know the requirements of the                  
          Florida Electrical Power Plant Siting Act (Fla. Stat. ch.                   
          403.501-403.518 (1973)) or what criteria must be met before                 
          property can be used for a power plant.                                     
               We believe that Elmore relied too greatly on the 1980 sale             
          to the Thompson partnership and the 1979 sale of the Seminole               
          property to establish the value of the Putnam County property.              
          We think he should have considered the unusual contract terms of            
          the 1980 sale and whether the Seminole property was comparable to           
          the Putnam County property.                                                 
               We believe Moses underestimated the value of the Putnam                
          County property because he understated the volume of the timber             
          on it.  He subtracted 4 years of growth from the volume of timber           
          that he estimated was on the property in April 1984 on the                  
          erroneous assumption that no timber had been cut from the                   
          property during those 4 years.  Petitioner testified that he                
          harvested timber from the property until decedent died.  Moses              
          estimated that the Putnam County property had a total of 3,978.55           
          cords of pine (3,422.82 of pulpwood and 555.73 cords of                     
          sawtimber) in April 1980.  However, petitioner bought 7,000 cords           
          of timber from the Putnam County property in August 1980, and               
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