In City of Harlingen v. Estate of Sharboneau, 1 S.W.3d 282 (Tex. App.--Corpus Christi 1999, pet. granted), the land was vacant, although homes had at one time been located on the land, and improvements such as utility connections and road easements remained. The landowner's appraisal expert opined that the highest and best use for the property was as subdivided residential property. The city contended that, regardless of the potential uses for the land, the determination of value is inextricably related to the current status of the property-vacant land. The court found the city's view too limiting and ultimately affirmed the trial court's decision to admit the expert's testimony.