Current fair market value

70-30-313 . Current fair market value. Current fair market value is the price that would be agreed to by a willing and informed seller and buyer, taking into consideration, but not limited to, the following factors: (1) the highest and best reasonably available use and its value for such use, provided current use may not be presumed to be the highest and best use; (2) the machinery, equipment, and fixtures forming part of the real estate taken; and (3) any other relevant factors as to which evidence is offered.