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�miY$i <br /> HIGHEST AND BEST USE CONCLUSION - As VACANT <br /> Based upon past, present and prospective market activity in the subject's marketprea, <br /> it is our opinion that a forest related use and utilization of the dwelling permits for <br /> residential dwellings on two of the subject tax lots is an adequate expression of the <br /> highest and best use of the vacant site. <br /> • <br /> • <br /> Y <br />