In 730 Equity v. ESDC, 43 Misc. 3d 1226[A], 2014 NY Slip Op 50797[U] (Su Kings 2014) in which the Court discounted comparable sales that were used by an appraiser to value a property for automotive use, where the purchasers bought those properties to develop as hotels. In that case the Court held "the fact that in all three comparable sales the purchasers bought the properties to demolish the existing auto related uses in order to build hotels undermines Silber's [the appraiser's conclusion that the highest and best use of the property was an automotive use. Also, the fact that the properties were purchased for hotel development renders them inappropriate as comparisons to determine the value of the subject property if its highest and best use is an automotive use." In that case however, the comparable sale properties were purchased in the expectation of obtaining a change of zoning to allow the construction of hotels with far greater floor area than was allowed under the existing zoning for those properties.