I am sure this has been worn out here, but being a newby, i wanted to pass this on for those interested. ok, heres the scenario. I am doing a form 2000 review, the house on 7 acres is surrounded by new homes, some still under construction. this is the one market in the portland area that has shown declining values for the past 4 months. In doing my due diligence, I see the zoning is for 10,000 sf lots. I go by the city planner and he brings out a blueprint showing 48 new lots laid out on the subjects land, approved, ready to break ground. I send in my review indicating the appraiser failed to identify the highest and best use (he stated as is) and the comps he used were not splittable like the subject is. I also stated i could not and would not provide replacement comps as it goes beyond the scope of the review. Later that day, i get a call from a staff reviewer (APPRAISAL MGT) stating that unless the ground has been broken, I need to change the highest and best use back to as is like the appraiser stated. Now i know the correct answer here, but the reviewer spends 20 minutes telling me I am wrong. I ended the conversation telling the person to check with their state appraiser board on the definition of highest and best use and get back to me. no response now for 5 days now. anyone else run into this kind of ignorance with a "reviewer"?