| http://www.w3.org/ns/prov#value | - ??2201.3-2 Market value.(a) In estimating market value, the appraiser shall: (1) Determine the highest and best use of the property to be appraised; (2) Estimate the value of the lands and interests as if in private ownership and available for sale in the open market; (3) Include historic, wildlife, recreation, wilderness, scenic, cultural, or other resource values or amenities that are reflected
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