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SALES COMPARISON APPROACH (Cont.) <br /> The following is a breakdown of the indicated value via the Sales Comparison Approach to <br /> value. It should be noted that the excess land, shop building, and canopy must be added to the <br /> indicated value via the Sales Comparison Approach (See Cost Approach for valuation of shop (pole <br /> building) and canopy.) <br /> SALES COMPARISON APPROACH <br /> Sq. Ft. Price/Sq. Ft. Value <br /> 1,680 x $144.00 = $241,920 <br /> Plus Excess Land = $154,640 <br /> Plus Shop = $20,352 <br /> Plus Canopy = $39,330 <br /> Total = $456,242 <br /> Rounded = $460,000 <br /> 39 DAVIS APPRAISAL COMPANY <br />