Highest and best use concept, Assessment reviews and appeals
The concept of highest and best use as developed in legal decisions is reviewed in this article. The discussion crosses various jurisdictions. While property tax assessment appeals is the focus, the discussion also has significance in the fields of eminent domain, condemnation, zoning, probate, and any other area where appraisal evidence becomes relevant.
Jaconetty, Thomas A.
"'Highest and best use' revisited,"
Assessment Journal: Vol. 1:
3, Article 3.
Available at: https://researchexchange.iaao.org/assessment_journal/vol1/iss3/3