2.3.5. Data Analysis and Conclusions—After Acquisition (Partial Acquisitions Only).

Introductory Note: These analyses and valuation sections relating to the remainder property constitute a new appraisal. In cases of an insignificant taking, the remainder may be so similar to the larger parcel before the acquisition that the same highest and best use analysis and the same cost, market, and income data and analysis will remain applicable and can therefore be referenced and employed in reporting the opinion of the market value of the remainder property. However, a change in the basic physical or economic character of the remainder may result in a change in the remainder’s highest and best use or the intensity of that use and may result in damages or benefits, which will require different market data and/or analysis than that which was used in the larger parcel valuation.139