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A developer purchases 2 0 acres of pasture on which to build a Super Target store and a Home Depot. The demographics in the area,

A developer purchases 20 acres of pasture on which to build a Super Target store and a Home Depot. The demographics in the area, and the traffic counts on the two boundary roads, support the project. What type of tax should most concern the developer?
a. assessment
b. rollback
c. current use
d. highest and best use

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