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S <br /> 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 +1500 +1500 — 1 500 <br /> Improvements none none none <br /> Utility equal equal equal <br /> Adjusted Sales Price $5, 900 $5 , 900 $ 5. 500 <br /> (Refer to Comparable Sales Sheets for details) <br /> INDICATED VALUE BY DIRECT SALES COMPARISON APPROACH: $5, 900 <br /> EXPLINATION OF ADJUSTMENTS: <br /> Sales 1 & 2 are residential lots in the same neighborhood as the <br /> subject property. The are smaller so were adiusted for size . Sale 3 <br /> is also in the same neighborhood . It is larger and was zoned <br /> commercial at the time of purchase. <br />