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THE COST APPROACH <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 as is condition <br /> and no consideration is made for incurable factors in the property . <br /> RESIDENCE <br /> 2150 SF @ 46 PSF $ 103,200 <br /> FIREPLACES 1 @ each 2, 200 <br /> CENTRAL AIR CONDITIONING <br /> PAT1009 DECKS & PORCHES 3,000 <br /> GARAGE 5 ,800 <br /> TOTAL REPLACEMENT COST NEW $ 114,200 <br /> DEPRECIATION <br /> PHYSICAL 20% $22,840 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIAT,ION FROM ALL CAUSES ($ 22 , 840) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS $ 91 , 60 <br /> SITE IMPROVEMENTS $ 4,000 <br /> SITE VALUE $ 25,000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 120,360 <br />