CALIFORNIA EVIDENCE: CIVIL AND CRIMINAL
...Opinion & Scientific Evidence
......Forensic Issues
.........Valuation of Property
............Property Without Market
4 Cards On This Topic:

Valuing asset where no relevant market exists.

Method for valuing special use property for which no comparable market exists.

Determination of FMV when no relevant market exists.

Statutory procedures are designed for special use property, such as churches, not for property which has established means of valuation, albeit one which results in finding of zero value.