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ARKET APPROACH OVERVIEW <br />To value the subject property, we will complete a market <br />approach to value via a direct comparison process. The <br />market approach based direct comparison with ad- <br />justments for items of difference is the best method. <br />-350- <br />\NMSEY LAND SALES <br />No. Property / Date Of <br />City, Sale <br />I 3 <br />67.51 141st Ave NW Sep., 2004 <br />Ramsey <br />Sunfish Lake Blvd <br />Ramsey <br />13930 Radium St NW <br />Ramsey <br />6750 143rd Ave NW <br />Ramsey <br />Jul., 2004 <br />Jul., 2004 <br />4 14440 Azurite St NW 4A Jun., 2004 <br />Ramsey <br />$53,761 92,783 $0.58 2.13 Industrial, Rotary <br />Systems <br />Oct., 2003 <br />6 13900 Radium St NW <br />Ramsey <br />Aug., 2003 <br />$60,611 <br />59,815 31.01 1.37 Precise Metalcraft <br />High/Max. <br />Low/Min. <br />Average <br />Purchase <br />Price <br />We will begin this valuation by examining, in summary <br />form, all of the industrial land sales in the city of Ramsey. <br />Overall, we have reviewed a total of .6 sales and a sum- <br />mary is presented on this page for review: We will in- <br />clude a sales map and a comprehensive review of the <br />comparables on the next pages. <br />Our most recent sale, sale one was purchased by Basalt <br />Properties, in September, 2004 for $361,548 ($2.53/SF). <br />The parcel was 3.29 acres and the buyer owned the ad- <br />jacent lot. Sale two was purchased for $80,000 ($2.09/ <br />SF) in July, 2004. The parcel was 0.88 acres and the <br />buyer owned the adjacent lot. <br />The next four sales were by the City of Ramsey and <br />were Tax Increment Financing (TIF) sales. Sale three was <br />purchased by the Huntington Family in July, 2004 for <br />$361,548 <br />$80,000 38,200 $2.09 0.88 Future expansion <br />$40,944 55,975 $0.73 <br />$238,491 156,620 $1.52 3.60 Office/Warehouse <br />$361,548 <br />$40,944 <br />$139,226 <br />Total Price <br />Land $/SF <br />Area (SF) Overall <br />143,148 $2.53 3.29 <br />156,620 <br />38,200 <br />91,090 <br />$2.53 <br />$0.58 <br />$1.41 <br />Total <br />Acres <br />intended <br />Use <br />To be Light <br />Manufacturing <br />1.29 Radium Business Ctr <br />$40,944 ($0.73/SF) and the lot was 1.29 acres. The sale <br />price prior to the TIF was $125,944 ($2.25/SF). Sale four <br />was purchased by HSHT, LLC in June, 2004 for $53,761 <br />($0.58/SF) and the lot was 2.13 acres. <br />The sale price prior to the TIF was $208,761 ($2.25/SF). <br />Sale five was purchased by W Properties in October, <br />2004 for $238,491 ($1.52 /SF) and the lot was 3.60 acres. <br />The sale price prior to the TIF was $306,961 ($1.96/SF). <br />Sale six was purchased by L &D Properties in August, <br />2003 for $60,61 ($1.01 /SF) and the lot was 1.37 acres. <br />The sale price prior to the TIF was $125,611 ($2.10 /SF). <br />For our analysis, we will be using the sales price prior to <br />the TIF for our adjustments as our subject property sale <br />will not include aTIF. <br />