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COST APPROACH (Cont.) <br /> LAND VALUATION <br /> Acres Land S.F. Price/S.F. Value <br /> 0.88 38,333 x $5.00 = $191,664 <br /> Rounded = $192,000 <br /> The following cost information from Marshall Valuation Service cost factor book was used to <br /> estimate the value of the buildings via the Cost Approach. <br /> The Office Building is classified as a Low Cost Class C, Governmental Community Service <br /> Building. <br /> The Shop Building is classified as an average quality Class D pole building. <br /> The Canopy is classified as a good quality, Class S steel material shelter. <br /> 69 DAVIS APPRAISAL COMPANY <br />