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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 repa cement 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 /> SF @ 52 PSI $ 59,904 <br /> 288 SF @ 12 PSF $ 3,456 <br /> FIREPLACES 2@ each 21200 <br /> CENTRAL AIR CONDITIONING 19500 <br /> PATIOS, DECKS & PORCHES --- <br /> GARAGE 19000 <br /> TOTAL REPLACEMENT COST NEW $ 687060 <br /> DEPRECIATION <br /> PHYSICAL $ 3,400 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ($ 31400) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS $ 54,660 <br /> SITE IMPROVEMENTS $ 3,000 <br /> SITE VALUE $ 209000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 877660 <br />