State Ex Rel. State Highway Commission V‪.‬

Condemnation for state highway purposes of land owned by defendant Cemetery Association. The jury found defendant's damages
to be $90,000 while the amount claimed by defendant was over $950,000.00, which difference gives this court jurisdiction. Defendant operates a garden-type cemetery for profit. It owns 220 acres and has been selling grave spaces since 1922. 180
acres were included in its plan of development with 40 acres used for other purposes. At the time of the trial all the grave
spaces sold were on the south 80 acres. The north 100 acres through which the highway right of way was condemned had been
platted but not yet used for burials. The following facts were stipulated: Between the opening of the cemetery in 1922 and
the date of taking for the highway in 1963 the average number of grave spaces sold per year was 1300; the average gross sales
price per space received was $150.00 and the average net profit per space was $90.00 after deducting all expenses and provision
for perpetual care; before the taking there were 69,515 unsold available grave spaces which would require 53 years to sell
at the rate of 1300 per year; the highway took 27.3 acres and required 150 feet setback from the right-of-way line which took
25,912 available grave spaces, leaving 43,603 spaces which would require 34 years to sell at 1300 per year; and that the highest
and best use of the property taken was for cemetery purposes.