Jere J. and Paulette M. Solvie - Page 27

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          annual rent for petitioners’ 800-head capacity hog barn during              
          1995 that was more than twice as much as the annual fair market             
          rent that petitioners received during that year for petitioners’            
          other buildings, testified during direct examination as follows             
          in response to the following question by petitioners’ counsel:              
                    Q    Can you tell me a little bit about the envi-                 
               ronment for construction of hog barns in your area?                    
                    A    It’s–-in our area, we’re–-it’s–-right now,                   
               they’ve been under a building moratorium, because there                
               has been a lot of construction going on, and until the                 
               last couple–-until probably about the last three years,                
               so people have pigs, and they want to get their pigs                   
               into these newer facilities, but they’ve been unable to                
               build, so people are really scrambling to try and use                  
               or rent these facilities that are already existing.                    
               You can’t get permits anymore to build, so it’s kind                   
               of–-you know, people are really scrambling to get                      
               buildings that are already in existence.                               
          We understand the foregoing testimony of Mr. Solvie to be ad-               
          dressing the availability in June 2003 at the time of trial, and            
          not in 1995, of new hog barns situated around the geographic                
          location of petitioners’ 800-head capacity hog barn.  We are not            
          persuaded by that testimony that a shortage of new hog barns                
          existed in 1995, which would have resulted in petitioners’ having           
          received rent in that year for petitioners’ 800-head capacity hog           
          barn (i.e., $44,500) that was over twice the fair market rent               
          that petitioners received in that year for the other buildings on           
          petitioners’ farmland (i.e., $21,000).                                      
               On the record before us, we find that petitioners have                 
          failed to establish that the 1995 claimed rent for petitioners’             





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