“special use”

The following 2 entries include the term special use.

special use permit

noun

: an authorization from an appropriate government body (as a zoning board) for a use of property that is a special exception : lawful approval for a special exception

special use valuation

noun

: a method of valuation allowed under the Internal Revenue Code in calculating estate taxes on farm property or on real property used in a closely held business in which the property is valued on the basis of its current use rather than at the market value for its highest and best use

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