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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 /> T e repalcement value is shown with the property in as is condition <br /> and no consideration is made for incurable factors in the property . <br /> RESIDEN^rE <br /> 1200 ' SF @ 51 PSF $ 612200 <br /> 463 SF @ , �12 PSF Lower Level 5, 556 <br /> FIREPLACES 2 @ each 29000 <br /> CENTRAL AIR CONDITIONING <br /> PATIOS , DECKS & PORCHES 144 SF $ 900 <br /> GARAGE $ 17500 <br /> TOTAL REPLACEMENT COST NEW $ 71, 156 <br /> DEPRECIATION <br /> PHYSICAL 20 $ 149200 <br /> FUNCTIONAL <br /> ECONIMIC <br /> TOTAL DEPRECIATION FROM ALL CAUSES ($ 14) 200) <br /> NET REPLACEMENT VALUE OF IMPROVEMENTS $ 56,956 <br /> SITE IMPROVEMENTS $ 3,000 <br /> SITE VALUE $ 25,000 <br /> REPLACEMENT VALUE BY THE COST APPROACH $ 847956 <br />