I am a property tax consultant. We have a property that is deed restricted as a golf course. According to the tax code the land itself is to be appraised based on the deed restricted value. There are no other special-use golf course properties in this county to compare it to. We have a good idea of what market value is. Any ideas on the best way to determine what its deed restricted value or a formula to do so? I thought the best method would be to find other properties with the special-use deed restrictions. Then compare that property's land value per acre to the market price per acre in that area and come up to a percentage to apply to our subject property. Any ideas or suggestions?