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VALUE INDICATED BY DIRECT SALES COMPARISON APPROACH ( lot value only ) <br /> Sale 1 Sale 2 Sale 3 <br /> Sales Price $4. 000 $4. 000 $ 8 .000 <br /> Adiusted for: <br /> Time +400 +400 equal <br /> Location equal equal equal <br /> Zoning equal equal - 1 . 000 <br /> Size equal equal - 2 . 500 *: <br /> Improvements none none none <br /> Utility equal equal equal <br /> Adjusted Sales Price $4.400 $4. 400 $ 4. 500 <br /> (Refer to Comparable Sales Sheets for details) <br /> INDICATED VALUE BY DIRECT SALES COMPARISON APPROACH: $4. 400 <br /> EXPLINATION OF ADJUSTMENTS: <br /> Sales 1 & 2 are residential lots in the same neighborhood as the <br /> subject property. Sale 3 is also in the same nelcrhborhood . It is <br /> larger and was zoned commercial at the time of purchase . <br />