In F&M Schaeffer Brewing Co. v. Lehigh County Bd. of Appeals, 530 Pa. 451, 457, 610 A.2d 1, 3 (1992), the owner used the property at issue, assessed at $ 34 million, as a brewing plant. The local county assessment board denied the owner's assessment appeal. On appeal to the trial court, the county's expert testified the property's highest and best use was a "special purpose brewery." The county's expert utilized the cost method to arrive at a property valuation of $ 34 million. The trial court adopted the county's assessment value and denied the owner's appeal. The Court affirmed. On further appeal, the Supreme Court rejected the county's "special use" approach to valuation, noting use value represents the value to a specific user and may vary depending on external conditions unrelated to the real estate market. The Court reasoned that because a "special use" property could be valued higher than at market rates, it did not reflect the fair market value as required by the Assessment Law. Accordingly, the Court held that a property's use and its resulting value-in-use cannot be considered in assessing the property's fair market value for tax assessment purposes.