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THF. COST ArIl"OACH <br /> LAND <br /> The land value is estimated based on sales of unimproved sites <br /> in the subject community and surrounding communities . Consider- <br /> ation is given to the absence of public sanitary sewer value. <br /> IMPROVEMENTS <br /> The repalcement value is shown with the property in alis condition <br /> and no consideration is made for incurable factors in the property . <br /> RESIDENCE <br /> 1170 SF @ 51 PSF $ 59 ,670 <br /> FIREPLACES @ each <br /> CENTRAL AIR CONDITIONING <br /> PATIOS, DECKS & PORCHES <br /> GARAGE 4 ,000 <br /> TOTAL REPLACEMENT COST NEW 63,670 <br /> DEPRECIATION <br /> PHYSICAL 20% $ 12 , 700 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ($ 12 , 700) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS $ 50, 970 <br /> SITE IMPROVEMENTS $ 1 ,000 <br /> SITE VALUE $ 15 ,000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 66 , 970 <br /> t <br />