In State ex rel. Morrison v. Jay Six Cattle Co., 88 Ariz. 97, 102, 353 P.2d 185, 188 (1960), the superior court refused to allow the state to cross-examine an appraiser retained by the property owner regarding an appraisal of the property that had been prepared by the witness for federal tax purposes less than five months before trial. As instructed by the owner, the appraiser had appraised the property based on its current use as a cattle ranch. At trial, however, the appraiser testified that the property's highest and best use was for investment purposes. Although the supreme court noted the appraisal had "slight probative force" even for impeachment, it concluded "the State should have been permitted the opportunity to examine the report and to cross-examine the witness on the basis of its contents, and that the ruling of the trial court, accordingly, constituted error." 88 Ariz. at 106, 353 P.2d at 191.