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SALES COMPARISON APPROACH TO VALUE (Continued) <br /> Location: <br /> The sales include similar locations along the west side of Collins Avenue. An adjustment for location <br /> is not applied. <br /> The following table illustrates the adjustments applied to each of the sales. <br /> Sale 1 2 3 4 <br /> Sale Price $19,050,000 $4,625,250 $7,500,000 $7,000,000 <br /> Transactional <br /> Property Rights $0 $0 $0 $0 <br /> Conditions of Sale $0 $0 $0 $0 <br /> Financing $0 $0 $0 $0 <br /> Market Conditions (Time) $7,620,000 $0 $0 $2,800,000 <br /> Adjusted Selling Price $26,670,000 $4,625,250 $7,500,000 $9,800,000 <br /> Physical &Location Adjustments <br /> Zoning $0 $0 $0 $0 <br /> Site Size $2,667,000 ($462,250) $0 $0 <br /> Location $0 $0 $0 $0 <br /> Other(Approvals) $0 $0 ($0 $0 <br /> Total Physical&Location Adj. $2,667,000 ($462,250) $0 $0 <br /> Adjusted Selling Price $29,337,000 $4,163,000 $7,500,000 $9,800,000 <br /> Site Size SF 136,325 16,970 31,900 44,743 <br /> Adjusted Price Per SF $215.20 $245.32 $235.11 $219.03 <br /> The sales indicated an adjusted range in prices from$215.20 to$245.32 per square foot of land area. <br /> Sales 2 though 4 include similar zoning, while Sales 3 and 4 are the most similar in site size. Sales <br /> 2 and 3 are the most recent transactions. The market value of the subject property is estimated as <br /> follows: <br /> Site Size SF x Value Per SF = Concluded Market Value <br /> 44,743 $220.00 $9,843,460 <br /> Round To: $9,800,000 <br /> "As Is" Market Value <br /> The "As Is" Market Value will entail deducting the cost to demolish or raze the existing <br /> improvements in favor of said new construction. According to the Marshall Valuation Service this <br /> cost is approximately $5.00 per square foot or about $7,000 for the subject building. Thus, due to <br /> rounding the"as is" market value is also estimated at $9,800,000. <br /> 22 <br />