Per Curiam.
Meijer asserts the BTA decision was unreasonable and unlawful and must be reversed. Meijer argues initially that the BTA erred by adopting a "value in use" appraisal. Meijer does not define what it means by a value-in-use appraisal. However, "use value" as defined in The Appraisal of Real Estate (American Institute of Real Estate Appraisers, 9 Ed.1987) 20, is:
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