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Special Use Valuation<br />
The total property qualifying for special use<br />
valuation must constitute 50 percent or more<br />
of the decedent’s estate, when valued at its<br />
fair market value<br />
25 percent or more of the adjusted dvalue of<br />
the gross estate must be qualified real<br />
property and must have passed from the<br />
decedent to a qualified heir<br />
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