In Matter of Rite Aid Corp. v. Otis, 102 AD3d 124 (3d Dept. 2012) the Court held that, "although the proper valuation of stand-alone, national retail pharmacies with long-term leases has been the subject of six prior appeals to this Court - and much debate - it is well settled that the best evidence of value . . . is a recent sale of the subject property between a seller under no compulsion to sell and a buyer under no compulsion to buy." (Id at 126-27.) The Court further held that the sale of the property in question was an arms length transaction, and that "the price paid by the purchaser in this matter was consistent with the value of the property as determined by respondents' expert (subject to market trends)." Id. "Under these circumstances, Supreme Court's decision to credit the appraisal offered by petitioner was against the weight of the evidence." (Id at 127.)