Notwithstanding the provisions of Sections evidence as to value” class=”unlinked-ref” datatype=”S” sessionyear=”2020″ statecd=”AL” title=”18″>18-1A-192 to 18-1A-196(5), the following factors are not admissible as a basis for an opinion as to the value of property:

(1) The price or other terms and circumstances of an acquisition of comparable property, where that property was or could have been acquired in that transaction under the power of eminent domain;

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Terms Used In Alabama Code 18-1A-197

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: means next after. See Alabama Code 1-1-1
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • property: includes both real and personal property. See Alabama Code 1-1-1
(2) The price at which property was optioned, offered, mortgaged, or listed for purchase, sale, or lease;
(3) The assessed value of property for purposes of taxation;
(4) Except as provided in subdivision (5) of Section 18-1A-193, the influence upon the value of the property being valued of an exercise of the police power or of other noncompensable damage.