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Vacant Lot Appraisal ReportAPPRAISAL REPORT VACANT LOT AIRPORT RD. KALISPELL, MONTANA BY JAMES 0. KELLEY REAL ESTATE APPRAISER TABLE OF CONTENTS INTRODUCTION: Letter of Transmittal Property Data Contingent and Limiting Conditions Appraisal Definition and Process Identification of Property Purpose of Appraisal & Definition of Market DESCRIPTION, ANALYSIS & CONCLUSION: Regional and City Data Neighborhood Data Site Data Zoning Highest and Best Use Sales Comparison Final Correlation of Value Certificate of Appraisal Appraiser's Experience and Qualifications Comparable Sales Sheets Permitted Zoning Uses for RA1 Zone Warranty Deed Value Front 1 2 3 6 8 9 13 13 18 18 21 24 25 A - 1 A-3 A-8 A-9 OWNER OF RECORD PROPERTY APPRAISED LEGAL DESCRIPTION PROPERTY RIGHTS APPRAISED IMPROVEMENTS ZONING HIGHEST AND BEST USE SITE DATA DATE OF VALUATION PURPOSE OF APPRAISAL VALUE CONCLUSION PROPERTY DATA :City of Kalispell :One Vacant Lot :Tract 1G in Section 19, T28N, R21W, Flathead County :UNENCUMBERED FEE SIMPLE ESTATE :None :R-1 (County Residential Zone) :High Density Residential :2.25 Acres January 11, 1988 :ESTABLISH MARKET VALUE :$50,000.00 CONTINGENT AND LIMITING CONDITIONS 1. The appraiser assumes no responsibility for matters of a legal nature affecting the property appraised or the title there- to, nor does the appraiser render any opinion as to the title, which is -assumed to be good and marketable: The property is appraised as though under responsible ownership. 2. Any sketch in the report may show approximate dimensions and is included to assist the reader in visualizing the property. The appraiser has made no survey of the property. 3. The appraiser is not required to give testimony or appear in court because of having made the appraisal with reference to the property in question, unless arrangements have been previously made therefore. 4. Any distribution of the valuation in the report between land and improvements applies only under the existing program of utilization. The separate valuation for land and building must not be used in conjunction with any other appraisal and are invalid if so used. 5. The appraiser assumes that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The appraiser assumes no responsibility for such conditions, or for engineering which might be required to discover such factors. 6. Information, estimates, and opinions furnished to the appraiser, and contained in the report, are obtained from sources considered reliable and believed to be true and correct. .However, no responsibility _for the accuracy of such items furnished the appraiser can be assumed by the appraiser. 7. Disclosure of the contents of the appraisal report is governed by the Bylaws and Regulations of the professional appraisal organizations with which the appraiser is affiliated. 8. Neither all, nor any part of the content of the report, or copy thereof (including conclusions as to the property value, the identity of the Appraiser, professional designations, reference to any professional appraisal organizations, or the firm with which the Appraiser is connected), shall be used for any purposes by anyone but the client specified in the report, the borrower if appraisal fee paid by same, the mortgagee or its successors and assigns, mortgage insurers, consultants, professional appraisal organizations, any state or federally approved financial institutions, any department, agency, or instrumentality of the United States or any state or the District of Columbia, without the previous written consent of the appraiser; nor shall it be conveyed by anyone to the public through advertising, public relations, news, sales, or other media, without the written consent and approval of the appraiser. 9. On all appraisals, subject to satisfactory completion, repairs, or alterations, the appraisal report and value conclusion are contingent upon completion of the improvements in a workmanlike manner. 10. The final value reflected in this report assumes the subject can be annexed into the City of Kalispell under an RA1 zoning regulation. This annexation is considered to be both reasonable and probable. APPRAISAL DEFINITION AND PROCESS An appraisal is an unbiased estimate of the nature, quality, value or utility of an interest, or aspect of, identified real estate. The appraisal is based on selective research into appropriate market areas; assemblage of pertinent data; the application of appropriate analytical techniques; and the knowledge, experience and professional judgment necessary to develop an appropriate value. The appraisal considers all socio-economic conditions as they affect the subject property. This encompasses the regional, city and neighborhood conditions which include, but.are not limited to the social, economic, governmental and environmental influences and trends as they affect the marketability and value in the market place of the subject property. A physical inspection is made of the property as well as the surrounding area for the purpose of analyzing all conditions pertinent to the market value of the subject property. Three recognized approaches to value are employed in the appraisal process. The cost approach, sales comparison approach and i.ncome capitalization approach as well as an explanation of each as to how they are used will be included. All three inter -related approaches are used in arriving at a final value. They are approached from a different direction, dealing with a separate set of circumstances and are evaluated as such, and correlated based on which set of circumstances best represents the market as it exists as of the date of the appraisal. The cost approach is based on the premise that value of a property can be indicated by the current cost to construct a reproduction or replacement for the improvements minus that amount of depreciation evident in the structures from all causes plus the value of the land and entrepreneurial profit. This approach is particularly useful for appraising new or nearly new improvements and for providing an alternative to the sales comparison and income capitalization approaches. In addition, cost approach techniques are employed to derive information needed to apply both the sales comparison and income capitalization approaches to value. The sales comparison approach is most viable when an adequate number of properties of similar type have been sold recently or are currently for sale in the subject property market area. -- The application of this approach produces a value indication for a property through comparison with similar properties, called comparable sales. The sales prices of properties judged to be most comparable tend to set a range in which the value indication for the subject property falls. In using the income capitalization approach, the appraiser measures the present value of the future benefits of property ownership. Income streams_ and values of property resale ("reversion) are capitalized (converted) into a present lump -sum value. This approach is generally most applicable in appraising income producing investment properties. The final analytical step in the appraisal process is the reconciliation of the indications of value into a single dollar figure or range in which the value will most likely fall. The nature of the reconciliation depends on the number of approaches which have been used (all three approaches are not always applicable in every appraisal problem) and on the reliability of the value indications derived from these approaches. The most recent recording on the subject is a warranty deed from Kalispell Elks Building Association to City of Kalispell, Montana, a Municipal Corporation. PROPERTY RIGHTS APPRAISED The appraisal is based on an unencumbered fee value and subject to a proposed sewer line easement across the north 35 feet of the subject. 5 IDENTIFICATION OF THE PROPERTY Subject property is a 2.25 acre parcel vacant parcel, located on Airport Road and adjoining the city limits of the City of Kalispell. The site is unimproved, except for the cities underground sewer line which crosses the north side of the property. The property is legally described as: A tract of land situate, lying and being in the E1/2, NE1/4, NE1/4, Section 19, T28N, R21W, M.P.M., Flathead County, Montana and more particularly described as follows to wit: Commencing at the Northeast Corner of said Section 19, thence S 0 degrees 02' W., and along the center of a county Road, a distance of 441.8 feet to a point; Thence N 89 degrees 58' W., 30 feet to the Westerly Boundary line of said County Road and the true point of beginning of the tract of land being described; Thence continuing with the following bearings and distances: N 89 degrees 58' W., 280 feet, S 0 degrees 02' W., 350 feet, S 89 degrees 58' E., 280 feet, N 0 degrees 02' E., 350 feet to the true point of beginning and containing approximately 2.25 acres, more or less. This tract is also known as tract 1G, in section 19, T28N, R21W, Flathead County. N. 88003' 44" E. 2691.66 -- — I E x I (r PUR Y A 7 2 1 i 1 I RE UQ z a �.\ \ IA � +e 1404 C is I r i _ �` - -� I• H - I S jJ- 14C 14CAA 14CA {,1; I� \\ N •12143 14!451464T 48 4S �60 i51 52 ;53'5�155 56 7 58169160 61 62 63 61 63 66 IF _ �� QMEq� 6� TF4 IAB i I 1 3 P RE SUB W BLUES70NE L47- � Ir OF !O I351134 I13611 I{ISH � 18�VVV_� IAQ I N56 1i1K143 1141i 140:!39i1 -�{574. 1.8,i4>:5012B I IO JEGG p D4RLING70N IS' — — — /� 21 d8S: BJ �19 /IIT SO eGIG S6 111 74i I1171!PAKL,cc, 174 I? 1~Q�T3 lie F'V y,)2 i�F`' GARDE NWAY \ !00 O 73 }of 2 L_96204 "•203� BH � 99 / y 9 9[ r\ 1 74J Jf, 20H• / 96 "-- GREEN COVE I �' IN {v 1 C ,2�9 0 � l06 75 E O 19�\3i'SIOH 9IIIj 7Q E2h0620D ^:^E9166-04, 841 153 E2 HI DO 1 79 IS 77 �- OU10 cc GRE= VIEW SOUTH MEADOW'S DRIVE O _ I N '( Q0- 1I I01 8 2 2 3 12a 2' 2! 19 17 6 514 4 I rr I II I I I I ' I! �w � II I 4 4 — �I PURPOSE OF THE APPRAISAL & DEFINITION OF MARKET VALUE This appraisal is undertaken to estimate market value. Market value, as used in this report, is defined as follows: "The most probable price in cash, terms equivalent to cash, or in other precisely revealed terms, for which the appraised property will sell in a competitive market under all conditions requisite to fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self- interest, and assuming that neither is under undue duress". Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are motivated by self-interest. 2. Buyer and seller are well informed and are acting prudently. 3. The property is exposed for a reasonable time on the open market. 4. Payment is made in cash, its equivalent, or in specified financing terms. 5. Specified financing, if any, may be the financing actually in place or on terms generally available for the property type in its locale on the effective appraisal date. 6. The effect , if any, on the amount of market value of atypical financing, services, or fees shall be clearly and precisely revealed in the appraisal report. DATE OF VALUATION Value reported is as of the date of my physical inspection on .January 11,.1988.,_ Property,subsequently has-been-r-eview on other occasions. rim REGIONAL AND CITY DATA The general trade area consists of Northwestern Montana with a trade area population of 100,000+. Geographically, this takes in all of Flathead, Lincoln, Lake Counties and parts of Missoula, Sanders and Glacier Counties. The economic base throughout this general trade area broad, consisting of: 1. Logging and lumber production 2. Mining 3. Aluminum manufacturing 4. Log home manufacturing 5. Oil and gas exploration 6. Concrete manufacturing 7. Camper/canopy manufacturing 8. Fiberglass products 9. Semiconductor equipment manufacturing 10. Metal fabrication/Metal buildings 11. Farm/Agricultural production 12. Government on all levels 13. Recreation development 14. Retirement is quite In this general trade area, Flathead County with the cities of Kalispell, Whitefish, Columbia Falls and several smaller communities make up the primary trade area, while the outlying counties and fringe areas make up the secondary trade areas. Kalispell, which is the county seat of Flathead county, is the primary trade center of the greater Northwestern Montana trade area. It is located at the junction of U.S. Highways #2 and #93. This location is 35 miles west of Glacier National Park, 90 air miles north of Missoula, 160 air miles east of Spokane, Washington and 60 air miles south of the Canadian border. CLIMATE ,Comparatively speaking, Flathead County has.,a..rel,atively moderate climate compared with other -areas in Montana. The average annual rain fall is 16 inches, average annual snow fall covers three months in the winter, and the average annual growing season is 115 days. Average Temperatures are as Minimum January 11.2 April 30.5 July 47.9 October 29.6 follows: Mean Maximum 19.3 27.4 42.6 54.6 65.0 82.1 42.5 55.3 POPULATION The population of Flathead County is rapidly increasing in comparison to the population of Montana, as evidenced by the following figures supplied by the U.S. Census and the Kalispell Chamber of Commerce: YEAR CITY LIMITS GREATER KALISPELL FLATHEAD COUNTY % CHANGE 1960 10,151 No data 32,965 1970 10.526 No data 39,966 +21.2% 1980 10,648 22,860 51,966 +30.0% 1987 11,000 26,000 57,800 +11.2% By comparison,- these figures contrast with -the following state figures for the same time period: YEAR STATE OF MONTANA % CHANGE 1960 5 �1 , —027— — 1970 674,767 + 2.91°% 1980 786,690 +13.29% 1987 819,000 + 4.40% The above figures for Flathead County are primarily attributed to the increased recognition of this area, on a nation-wide basis, for the outdoor recreation amenities and a relatively low population density. As the outdoor recreational amenities are developed and publicized, this area population trend is likely to continue. ECONOMIC BASE A somewhat diversified economic base in Flathead County has resulted in more stable fluctuations than those in areas dependent on one or two industries. The employment rate in the area has steadil.y.increas.e.d following the-1-980 to 1983 national recession. Then in the last year, the unemployment rate has gone from a high of 10.9% in March, 1987, to a low of 5.8% in August of 1987 with a last reported figure of 8.2% in November of 1987. This November, 1987, figure compares to a 8.6% unemployment rate for November of 1986. The current population estimate for Flathead County is 57,800 with a labor force of 29,273. This compares to a November 1986 population estimate of 56,800 and a labor force of 29,755. This increase in population and decrease in labor force as well as a decrease in unemployment rate is reflective of less people out looking for work or have given up on looking for work. The unemployment rate is expected to continue to fluctuate on a seasonal basis, due to the high number of seasonal employees involved with the logging and outdoor recreation industries in the area. A stabilized annual average is likely to remain in the 7% to 8% range. 0 10 The Columbia Falls Aluminum Company, operates an aluminum reduction plant at the north end of the valley in Columbia Falls, and is the largest single employer of the area. At the present time this plant employs 700 to 800 people. This plant was recently purchased by an investor group from ARCO with an employee participation arrangement. It should be noted that although the Columbia Falls Aluminum plant is the single largest employer, the lumber/woods industry is the largest employer on a regional basis. The next largest employer is Plum Creek Lumber,.which has two saw mill.s in the area. One is in the Evergreen area of Kalispell; the other in Columbia Falls. The recreation/tourism industry is showing the largest single industry growth, primarily in the Whitefish area with the further development and national advertising of the Big Mountain ski area. Other recreation amenities drawing the tourist dollar to this area are Glacier National Park, Flathead Lake, two million acres of national forest land, 219 miles of wild and scenic rivers, 1,700 miles of fishing streams, over 500 lakes and approximately three million acres of dedicated wilderness area. Both Kalispell and Whitefish have recently expanded their shopping areas in an attempt to further establish the area as a regional shopping center. In Kalispell, the existing Gateway West Mall has doubled its size, and a second major mall and convention center was opened in 1986 near the Kalispell downtown area. In Whitefish, (15 miles north of Kalispell), another shopping mall was completed in 1985. The new Kalispell Mall is now 100% occupied, but has hurt the occupancy of the Gateway West mall on the west side of Kalispell and the downtown commercial space. 4 Other industries which help stabilize the area economy include a semiconductor equipment manufacturer, log home manufacturers, fiberglass products manufacturers, U.S. Forest Service head- quarters, farm/agricultural production, camper/canopy manu- facturer and various other small industries. TRANSPORTATION Glacier Park International Airport, centrally located between Kalispell, Whitefish and Columbia Falls is currently served by Western Airlines, Norwest Airlink and Horizon Airlines on a daily basis. Amtrak travels through Whitefish, and the Burlington Northern Railroad has a freight spur line to Kalispell. r.. Freightlines serving the area include BN Transport, Consolidated Freightways, Garrett Freightlines, Glacier Carriers, Kootenai Motor Freight, Salt Creek Freightways and Wallace -Colville Motor Freight. Auto leasing is -available through Avis, Budget; A-1 Rent--a-car, Hertz and National plus several local agencies. Bus service is available through Brown Bus lines and Intermountain Transportation. Both Kalispell and Whitefish have taxi services available and an airport limousine service is available for air travelers. COMMUNITY FACILITIES Hospitals include Kalispell Regional Hospital and North Valley Hospital. Together they have 154 beds. The area has a higher than average number of medical personnel per capita. The city of Kalispell provides water, sewer services, garbage removal, library, police and fire protection. Education facilities in Kalispell consist of eight elementary schools, two junior high schools, one senior high school and one community college. Electrical service is provided by Pacific Power and Light and the Flathead Electric Cooperative. Natural gas is provided by Montana Power Company. Telephone is provided by Northwestern Telephone. Kalispell has five commercial banks, one savings bank, one savings and loan branch and several mortgage companies and finance companies. TRENDS Rapid growth is expected to continue in the recreation oriented businesses. Also, with the construction and expansion of retail shopping facilities, this area of the local economy is expected to experience continued growth. The woods products industry is likely to experience a slow stable growth over the next few years, but is unlikely to ever reach the level it was prior to the 1980 recession. A degree of uncertainty exists in the local economy regarding the aluminum reduction plant in Columbia Falls, as it was just recently purchased by an investor group, and its future is dependent on the price of aluminum and electricity. The probability for its continued operation for the next three years is good, because the plant has firm contracts for that period of time. Over-all, the outlook of the business community is currently favorable. This is evidenced by the large number of commercial projects which have been completed in the last two years. Assuming there are no unforeseen economic down -turns in the foreseeable future, the general area economy should experience a continued stable growth. NEIGHBORHOOD DATA The subject neighborhood is on the south edge of Kalispell and borders the City Airport to the east. To the west is undeveloped farm land and the South Meadows subdivision which is a newly developed residential subdivision. Along Airport Road is the airport on the east which is comprised of some airport associated commercial activities. The west side of Airport Road is developed with single and multi -family residences on the north end with some commercial activities on the far north end. The southern end is approximately 50% vacant, with some single family residences. In this area is the new city baseball fields and an auction house. In the last few years this strip,h_as seen little new construction-. - As the majority of sites along Airport Road which are currently outside the city, do adjoin the City of Kalispell. It is likely that they could be annexed to the City. In that case, all city services would be available. SITE DATA The site is a rectangular shaped parcel measuring 280' x 350' containing approximately 2.25 acres with 350 feet of frontage on Airport Road. The city sewer line runs across the north 25 feet of the site. With this sewer line, the City of Kalispell will require a 35 foot easement across the north 35 feet of the subject site for access and repair of this line. Topographically, the site is level to highway grade and should provide adequate drainage. The rear portion of the lot appears to be within the 100 year flood zone, but the front portion of the site will provide adequate size for the construction of a residence. The site is currently out side the city limits, but adjoins the city on the north and east sides. Being outside the city, no public services are now available. However, it is likely and probable that it will be annexed into the city in the near future. Once that is done, all city services will be available. The site will then be serviced by city police and fire protection. Electricity is provided by Pacific Power and Light, telephone is supplied by Northwestern Telephone Company and natural gas is supplied by Montana Power. Water and sewer will then be provided by the city of Kalispell. f . , �� 2903 cir, ---. Ali -7 W'� / City of ZONE J;11 ��, K,Ilisl��•Il II I: B U.J1` AREA NOT fl INCLUDED ZONE B LIMIT OF RM108 - -- `v'i•? DET LED i ji, i 000, vit -ZONE B —Farm Bridge NE A7 City of Kalispell i AREA NOT INCLUDED ZONE B Citv of Kalispell —ZONE C AREA NOT INCLUDED \ 2922 2923 _ ZONE A7 O ZONE A7 ZONE B LIMIT OF + DETAILED 93 2922 STUDY Ashley Creek TWIN ACRES RM11X �___ ' � RM109` 19 ZONE C it 1 CEMETERY ROAD 30 Once annexed into the City, the subject will administratively be out of the flood plain. ZONING Zoning is currently covered by the county zone of R-1. This is a residential district which provides estate type development. These areas would be normally located in rural areas away from concentrated urban development, or in areas where it is desirable to permit only low density development, e.g., extreme topography, areas adjacent to flood plains, airport runway alignment extension, etc. This zone provides for a minimum lot size of one acre. The subject does adjoin the City of Kalispell and is classified in the Kalispell City -County Master plan as high density urban residential. This combined with the fact that it adjoins a RA1 zone, makes it likely that it would be annexed into a RA1 zone. The RA1 zone in the City is a residential apartment district to provide areas for multi -family use and compatible non-residential uses of high land use intensity. It should be closely associated with primary intensity generators. This district may be applied within the planning area, but requires thoroughfares access and all public facilities. See addendum for list of permitted uses. HIGHEST AND BEST USE Highest and best use is defined as, "The reasonable and probable use that supports the highest present value, as defined, as of the date of the appraisal". -- Alternatively defined as, "The use, from among reasonably probable and legal alternative uses, found to be physically possible, appropriately supported, financially feasible, and that results in the highest present land value". The second definition applies specifically to the highest and best use of land or sites as though vacant. When a site contains improvements, the highest and best use may be determined to be different from the existing use. The existing use will continue unless and until land value in its highest and best use exceeds the sum of the value of the entire property in its existing use and the cost to remove the improvements. Implied in these definitions is that the determination of highest and best use takes into account the contribution of a specific use to the community and community development goals as well as the benefits of that use to individual property owners. An additional implication is that the determination of highest and best use results from the appraiser's judgment and analytical skill - that is, that the use determined from analysis represents an opinion, not a fact to be found. In appraisal practice, the concept of highest and best use represents the premise upon which value is based. In the context of most probable selling price (market value), another appropriate and alternative term to reflect highest and best use, would be most profitable use. The definitions of highest and best use indicate that there are two types of highest and best use . The first is highest and best use of land or a site as though vacant. The second is highest and best use of a property as improved. Each type requires a separate analysis. Moreover, in each case, the existing use may or may not be different from the site's highest and best use. In the highest and best use analysis of both the land as vacant and the property as improved, a use must meet four criteria. The criteria are that the highest and best use must be (1) physically possible, (2) legally permissible, (3) financially feasible, and (4) maximally productive. Currently, the subject is located in the county and adjoins the City of Kalispell. It is considered both reasonable and highly probable that it will be annexed into the City. Because of this probable annexation, the highest and best use analysis reflects this probable change. First an analysis of the site as though vacant. Physically, the site measures; 280 feet by access easement to Kalispell. The rear 100 year flood plain, longer be considered restriction would not is restricted only by 350 feet. The north 35 service the city sewer portion of the subject is but once annexed to the to be in the flood plain. be a factor once annexed. its size, which feet will have an by the City of currently in the City, it would no Therefore, this Legally, the site is currently zoned R-1 in the county. However, due to the fact that this parcel could be annexed into the City of Kalispell under a RA1 zone, this legal restriction is considered to be most applicable. The city RA1 zone will allow a higher and thus, more valuable use to the subject than does the current, R-1 county zone. Under the City RA1 zone, high density residential development is allowed with a maximum permitted density of 33 units per acre. Financially, at this time there is very little high density residential development underway in the Kalispell area. Various tracts with a similar use potential are currently on the market for sale and have not sold. This combined with the fact that numerous existing high density residential projects in the Kalispell area are currently being foreclosed upon, indicates the current lack of demand for this type of property. Generally speaking, it can be concluded that the site's location along Airport Road has high density residential potential, [a 1Q Im 20 SALES COMPARISON APPROACH This approach is defined as "An appraisal procedure in which the market value estimate is predicated upon prices paid in actual market transactions and current listings, the former fixing the lower limit of value in a static or advancing market (price wise) and fixing the higher limit of value in a declining market; and the latter fixing the higher limit in any market. It is a process of analyzing sales of similar recently sold properties in order to derive an indication of the most probable sales price of the property being appraised. The reliability of this technique is dependent upon (a) the availability of comparable sales data, (b) the verification of the sales data, (c) the degree of comparability or extent of adjustments necessary for time differences, and (d) the absence of non -typical conditions affecting the sales price". In essence, all approaches to value (particularly when the )urpose of the appraisal is to establish market value) are market elated approaches since the data inputs are presumably market ierived. :t is a distinct requirement of this approach that sales of )imilar type properties be available for comparison with the subject. In a review of the Kalispell area, it is found that .hree sales and three listings are available for analysis. They ,re listed in the addenda. ALES RECAP Address Lot Size Date Price Price / SF 1608 1st Ave. W. 1.01 acres 12/84 $25,000.00 $.51 Current listed price of sale #1 $43,500.00 $.99 2130 Airport Rd. .682 acre 7/87 $62,000.00 $.34 Hawthorn St. 4.7 acres 3/87 $160,000.00 $.64 i s t i n g s West end Liberty St. '3.0 acres- 1/88 $75,000.00 $.57 803 West Wyoming 3.0 acres 1/88 $85,000.00 $.56 ANALYSIS AND COMMENTS ON MARKET DATA )MMENTS ON MARKET DATA: ile one is located in the same area as the subject and was irchased for a multi -family use, but was not built on. This is i older sale, but general market data on residential oriented operties in the Kalispell area indicates that property values ve not significantly changed in the last four years. This ,operty has been on the market at various times over the last I@ 21 four years at prices ranging from $40,000.00 to $43,500.00 and has not sold. It is currently listed for $43,500.00. This sale indicates a price at which a similar property in the same area with a similar use potential has sold for in the past. The listing of this property indicates an upper limit, or value ceiling, as the property has not resold at the increased price. Sale two is the recent sale of a single family residential property to the south of the subject. Although this is a current sale and is in the same area as the subject. It has no multi- family potential and was sold, solely for single family purposes. The lot value is an indicator of value for single family purposes which the current R-1 county zoning will allow for the subject. This sale is an important consideration in the highest and best use analysis, in that it shows, the highest value will not be obtained if the subject is left in the county under the current zoning restrictions. Sale three is a recent sale of a 4.7 acre site in a location which is superior for multi -family purposes. It is superior in that it is in a solely residential area and the properties in the area are better in appearance. Although the legal use potential of this site is the same as the subjects, this property is more adaptable to PUD development because that use is consistent with its general neighborhood. The subject is on a high traffic street and the neighborhood does not have the type of property compatibility which this comparable does for PUD or multi -family uses. Listing number one is on the edge of the same neighborhood as sale three. It is located in the county and on the cities edge, similar to the subject. The general appearance and use compatibility of the immediate properties around this listing is very similar to the subjects and inferior to those of sale three. Given the similarity of locations and use potentials, this listing can best be used to indicate a upper limit to value. Listing two is in a county location which is surrounded by the City. It is very similar to listing number one, but is considered a less reliable indicator, because of the potential error in extracting the value of the residence which is associated with this listing. SALE COMPARISON RECONCILIATION: Sales and listings indicate a value range of $.34 to $.99 per square foot. The most similar properties are sales 1, 3 and listing 1. These comparables indicate a range of $.51 to $.64 per square foot. Listing one, which has not sold, is more lar to the subject than is sale three. This tends to narrow the range to '$.51 to $.57 per square foot. Grven that listing one has not sold at that price and may very well sell for less, it is best used as a indicator of the upper limit to value. Sale one is an older sale, but given its location and the fact that 22 general property values have not significantly changed in recent years, this process of elimination tends to indicate that its value of $.51 per square foot is the most appropriate indicator of value for the subject. Based on this analysis and subject to the statement of contingent and limiting conditions as stated on page two of this report, the final value by the sales comparison approach as of January 11, 1988 is ($.51 * 98,000 sf = $49,980.00); rounded to: FIFTY THOUSAND DOLLARS $50,000.00 PA 23 FINAL RECONCILIATION It is considered good practice among professional appraisers to use the three basic approaches to value when possible in valuing real estate. If each approach could be done exactly correct, each would give (theoretically) exactly the same answer. Since appraising is not an exact science, but rather, a matter of estimating value based upon available data, those in the appraisal business use the three approaches in order to best bracket value by using each as a check, one against the other. In the case of valuing a vacant parcel of land such as the subject, the sales comparison approach is considered the only reliable indicator. For this reason, the other two approaches are not considered. Based on the above stated reasons and subject to the statement of contingent and limiting conditions stated on page two of ._this report, the final value of the subject property as of January 11, 1988 is estimated to be: FIFTY THOUSAND DOLLARS $50,000.00 On 24