The opinion
HALLEY, Justice
(specially concurring).
In my opinion the trial judge was correct in placing the replacement value at twenty dollars per square foot but I think the depreciation should have been fixed at one and one-third per cent annually for thirty years rather than two per cent annually for twenty-five years. This building will stand for seventy-five years and in my opinion many more. To stop depreciation at the end of fifteen years as was done by the assessor would not be equitable.