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235 <br /> difference in acreage. The value of the site based on 1 acre and the home is $115,000, or $104.36 <br /> per square foot. Adjusting this downward by 5%for the smaller size, downward 5%for the superior <br /> year built, but upward for the lack of parking and potential second floor space, I derive an adjusted <br /> indication of value of$104.36 per square foot. This is 4% less than the value of the site adjoining <br /> the school. <br /> I therefore conclude that this matched pair supports no impact on Parcel 11 due to the proximity to <br /> the school. The marketing highlighting the school proximity further supports this assertion. <br />