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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 asis condition <br /> and no consideration is made for incurable factors in the property . <br /> RESIDENCE <br /> 1812 SF @ 48 PSF 869976 <br /> FIREPLACES 2 CKX4Wdh 3, 600 <br /> CENTRAL AIR CONDITIONING <br /> PATIOS , DECKS & PORCHES . <br /> GARAGE 49000 <br /> TOTAL REPLACEMENT COST NEW 949576 <br /> DEPRECIATION <br /> PHYSICAL 20% $ 18 ,900 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ($ 18 , 900) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS $ 759676 <br /> SITE IMPROVEMENTS $ 47000 <br /> SITE VALUE $100,000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $175,676 <br />