Property Valuation

In New Mexico, a 'highest and best use' analysis for a vacant commercial lot would consider all of the following EXCEPT:

APhysically possible uses given the site's characteristics
BWhat the current owner wants to do with the property✓ Correct
CLegally permissible uses under current zoning
DFinancially feasible and maximally productive uses

Explanation

Highest and best use is determined by market forces — what is physically possible, legally permissible, financially feasible, and maximally productive — not by what the owner prefers. The owner's wishes are irrelevant to the HBU analysis.

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