“(c) For purposes of par. (a), “highest and best use" means the specific use of the 9
property as of the current assessment date or a higher use to which the property can 10
be expected to be put in before the next assessment date, if the use is legally 11
permissible, physically possible, not highly speculative, and financially feasible and 12
provides the highest net return. When the current use of a property is the highest
and best use of that property, value in the current use equals full market value. In 2
this paragraph, “legally permissible” does not include a conditional use that has not 3
been granted as of the assessment date.”.