“Society doesn’t have values. People have values.” Milton Friedman. And property values are decided by people – specifically, assessors. One property (P1) could be valued less if the sale of another (P2) was considered. Assessor excluded the sale of P2, valuing P1 higher, concluding P2 was sold at a discount because the seller was compelled by economic duress, as reported in the news, and the sale was not “arms-length.” P1’s owner objected to the use of the reports and the conclusion that the P2 sale was not “arms-length.” The court of appeals held the reports, though hearsay, were admissible because a prudent person could rely on them. Sales under duress are typically excluded in valuations. The court, relying on the ALR, determined that “duress” means a seller not typically motivated, as was the circumstance with P2. Thus, the P2 sale was not arms-length and P1 was properly valued.