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why does the landowner have to set a selling price at all? If they set that price, and someone agrees to it, are they then obligated to sell?
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for purposes of establishing a site valuation...
well yes, otherwise it is not a fair valuation - right? determined by the market. otherwise someone could have...
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structured deal and thus have it valued at $1 for tax purposes?
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which wouldn't be fair right? infact it would be fraudulent!