Per Curiam.
We accept the finding of the court below that the fair value of the property with the improvement is $250,000.
The current assessment of the property is $194,000 of which $182,000 is ascribed to the land, $12,000 to the building. Applying this same ratio to the $250,000 figure, we find that, for the purposes of this litigation, the value of the land is $234,536, the value of the buildings is $15,464.
We find, as the court below held...
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