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(3) The types of soil conservation techniques that
have been practiced on the two properties;
(4) Whether the two properties are subject to
flooding;
(5) The slope of the land;
(6) In the case of livestock operations, the carrying
capacity of the land;
(7) Where the land is timbered, whether the timber is
comparable to that on the subject property;
(8) Whether the property as a whole is unified or
whether it is segmented, and where segmented, the
availability of the means necessary for movement among the
different segments;
(9) The number, types, and conditions of all buildings
and other fixed improvements located on the properties and
their location as it affects efficient management and use of
property and value per se; and
(10) Availability of, and type of, transportation
facilities in terms of costs and of proximity of the
properties to local markets.
Furthermore, the determination of properties which are comparable
is a factual one and must be based on numerous factors, no one of
which is determinative. See id.
The five estate tracts and the five leased tracts share
all nine features applicable to timberland. See appendixes 1-5.
First, the soil in the three-county black belt soil area of
Alabama along the Mississippi border where all five estate tracts
and the five leased tracts are located is a transition mix
between sandy clay and post oak black belt soil. Second, none of
the timber on the five estate tracts depletes the soil
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