Roger and Sharon Wortmann, et al. - Page 15

                                        -15-                                          
               The evidence in this case shows that Father Stevens, through           
          the Monks Nonprofit, was a willing seller.  The Monks Nonprofit             
          would sell at the right price, provided that the purchaser would            
          use the subject property for religious purposes.  If no purchaser           
          came along who would use it for religious purposes, Father                  
          Stevens was prepared to have the Monks Nonprofit keep the subject           
          property.  It turned out, however, that TRY, an unrelated party,            
          did come along and was willing to meet the Monks Nonprofit’s                
          conditions and offered a price that the Monks Nonprofit was                 
          willing to accept.  The Monks Nonprofit was not an entity forced            
          to sell at a depressed value because aggressive creditors were              
          closing in.  It found a purchaser who was willing to accept the             
          conditions and who offered to pay a price that the Monks                    
          Nonprofit was willing to accept.  Hence, we find that the May               
          1997 sale was between a willing buyer and seller.                           
               In sum, we find the sale of the subject property to be                 
          probative evidence of the value of the subject property.  We                
          shall consider this evidence along with the other evidence of               
          valuation in reaching our conclusion, bearing in mind the                   
          conditions the Monks Nonprofit placed on the subject property.              
          On balance, however, we do not find these conditions                        
          significantly affected the ultimate purchase price of the                   
          property.  The valuations of the Antelope County assessor and               
          respondent’s expert, both of which are reasonably close to the              
          purchase price, corroborate our finding.                                    






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