Recall when a judge argued Mar-a-Lago was valued at only $18 million?

A Palm Beach property near Trump’s estate ignited debate when a judge claimed Mar-a-Lago’s worth was vastly inflated compared to county appraisal figures.

Interesting take by the judge. I’m curious, what additional factors might lead to such a low valuation compared to traditional county appraisals? Could there be hidden details influencing this decision?