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The only way to determine fair market value is by having a free market sale.

For example, I had a run-in with the property tax assessor. He assessed my house at an unreasonably high price. I filed a protest, and then had a conversation with him. I offered to sell him the house at a considerably lower price, and he could then flip it for what he assessed it at.

He refused.

I eventually did sell it, for considerably less than the assessed value.

As anyone following stocks knows, the fair market value of a company can vary dramatically minute by minute.




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