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1.subject property is highest and best use as Improved. How do the IMPROVEMENTS for the subject property and Improved Comparable sales must have the same

1.subject property is highest and best use as Improved. How do the IMPROVEMENTS for the subject property and Improved Comparable sales must have the same highest and best use, after they are improved. calculate improvements (make up examples) and three comparables property with similar over-improvements (make up examples)

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