Footnote 1004

1004 Oldfield, 660 F.2d at 214 (“The fatal flaw in the owners’ . . . method is its lack of demonstrable relationship with this ‘real’ market ”).4 8 4 Timber The sales comparison approach is also typically the most reliable approach to value for properties involving timber. 1005 Appraising property with a potential highest and best use for timber production typically requires special expertise and analysis, including a timber cruise to inventory the timber involved, evaluation of logging conditions, and investigation of potential timber sales. 1006 Such information may be particularly useful as a “check” on the appraiser’s estimate of contributory timber values gleaned from comparable sales and other market data. 1007 But it is never appropriate to simply add timber value to land value to determine the market value of the property as a whole. 1008