As regards to real estate what does successful application of the "special use valuation" election mean? (Assuming all other requirements are met) a. that the property will be valued at highest and best use b. that the value will be whatever the appraiser sets the value c. that the property will be allowed to reduce the value due to a "blockage" discount d. that the property will be valued at fair market value e. that the property can continue to be valued at its current use As regards to real estate what does successful application of the "special use valuation" election mean? (Assuming all other requirements are met) a. that the property will be valued at highest and best use b. that the value will be whatever the appraiser sets the value c. that the property will be allowed to reduce the value due to a "blockage" discount d. that the property will be valued at fair market value e. that the property can continue to be valued at its current use