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9786-2 27 <br /> <br />BEFORE VALUE <br /> <br />Sales Comparison Approach to Value <br />Analysis <br />Sales #3, #4 and #5 are most similar to the subject in location and will be given weight <br />in our analysis. Thus, we will conclude to an estimated industrial lot value of $11,500 <br />per acre. <br /> <br />Thus, <br /> <br />5.51 Acres x $11,500 Per Acre <br /> <br />$63,365 <br /> <br />Rounded To $63,500 <br /> <br />Patchin & A~sociates, Inc. <br /> <br />Valuation Consultants <br /> <br /> <br />