this three five acres you have four hundred thousand square foot facility that involves manufacturing in warehouses this is the next year issues two thousand and six that's important remember in our economic world it's before things argument assess the property of the market value of each point six million dollars armstrong filed you to have a deal and you were looking for a market value assessment of three point two million dollars ultimately the review for this case as you know because we are not looking at which comparable is better than the other or that allies in the discussion the proper effects billboard this case is about errors in the valuation methodology scenario for these industrial types of property but that's what they did and you're right the issue is why would the comparables that order reviews appraiser used rejected by peta and that isn't going to explain why they were rejected  that we can't treat those at the value that the fraser sat them at so it appears that they're trying to weigh the benefits the pros and cons of this town but when you look at the language they use they've said here's what they actual an opinion and that unless that foundation is there and must be provided up front the opinion is not except this of us experts on the other hand they give concludes they are not required or in their direct testimony to spell out all the states that the weather probably has leases or not it could be treated as a fee simple if the leases are a market rate in no way just one is required if the rents on the leases is low but you have to make a lower so how can people have reject these least property cons on the basis that is there's no evidence in the record to support this and that goes to a valuation methodology he'd have to understand as understand experts testify you conclusion whatever lease it's got less value to me because i can't certainly factory tomorrow because i got those least not necessarily depends on the it all hinges on where the rents and above that after a blow market value really discussions if they're in the rock the only thing you have on the record is the extra conclusion that no one just one is required basing his analysis of the and its leases on the properties that's all the record the only thing he had to do that calm the had found that sounds various comparable all non least sales were quote more indicative of armstrong's market value and under the sales comparison approach to growth forces comparables sales indicative of the market value it was the board of review used to set forth reasons and added and supporting its theory as to why its least of all fights and comparables difference in those two main respects from armstrong's property were so similar to armstrong there can be a burden to cross examine on something that was never developed during direct examination if if if the board of review was asked for was going on the theory by submitting it comparables that release yes they have to put some forward rationale for their theory as to why these least comparable were on holiday comparable enough to the subject property they chose to go that route so they needed to the board of reviews experts stated if you're doing a few simple appraisal you want to do feasible comparable sales and horses definition of use them all with absolute ownership and cumbered by any other interest although there was a large price differential between worse than those least comparables and salad berries nonce comparable he'd have could reasonably find the ongoing leases which provided an established income stream resulted in higher sales prices of th dissimilar to armstrong's owner occupied single use of property is not against them in a fast way to that we don't value the subject property on some potential future speculative use but it's current yes it was no error that the time down armstrong was a of somebody and so the tab is and assigned to put some objective value on on something that we almost not objective because real estate's basically it is unique but we have to perform the exercise as of january first two thousand and six what we are willing seller willing buyer and that's that's the job of people out of the board of review that occurs every day the this is not a difference of opinion between  your say it was it was it was