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experience in .valuing property. Mr. Patchin is an expert and we <br />rely on his appraisal with the adjustment to his sales comparison <br />outlined above. Using both a sales comparison and income <br />approach, we find the January 2, 1993 fair market value of the <br />subject property to be $234,000. <br />D.A.M. <br /> <br />• <br />9 <br />