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LOFGREN APPRAISAL COMPANY <br />Real Estate Appraisers <br />File No. 9704018 <br />COMMENTS AND CONDITIONS OF APPRAISAL: (continued) <br />APPRAISAL DEVELOPMENT & REPORTING PROCESS <br />To develop the opinion of value, the appraiser performed a complete appraisal process, as <br />defined by the USPAP, no departures from Standard 1 were invoked. <br />The URAR form used in this appraisal is a Summary Appraisal Report which is intended to <br />comply with the reporting requirements set forth under Standards Rule 2-2^) of the USPAP <br />for a Summary Appraisal Report. <br />The function of this appraisal is for tax appeal purposes only. <br />The subject property has not been sold within the last twelve months unless otherwise stated in <br />this report. <br />Personal property was not included in the final value estimate. <br />SQUARE FOOTAGE CALCULATIONS: <br />Calculations are made from the outside face of all exterior walls including block ledges, <br />windows, fireplace and room projections are included only when the floor ioists are extended <br />(cantilevered) underneath that area. Masonry fireplaces are included when constructed inside <br />the living area of the home and excluded when attached to the side, front or rear of home. <br />When figuring two story and story-and-a-half construction, we have included the stair twice, <br />once with the first floor and once with the second floor. Open two story foyer and vaulted <br />areas are not counted as second floor gross living area. Four season porch(s) square footage is <br />calculated separately. Not included are decks and garage area. <br />6311 Wayzata Boulevard. Suite 2S0, Minneapolis. MN SS4I6 (612) S46 1338