Estate of Nora Kolczynski, Deceased, Matthew Hoffmeier, Executor - Page 25

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          for residential or commercial development on account of its size,           
          then Mr. Hartnett’s 35-percent size adjustment might have been              
          justified.  Those facts are, however, not present.  We therefore            
          apply a 20-percent size adjustment.                                         
                    e. Location Adjustment                                            
               Mr. Hartnett did not make a location adjustment for the                
          White House Plantation.  Since the White House Plantation is                
          contiguous with DP, we find that no adjustment is necessary.                
               3.  The Value of DP                                                    
               Taking into account the adjustments described above, we find           
          that the adjusted per-acre value of the White House Plantation is           
          $2,305, as computed in the following chart:                                 

























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Last modified: May 25, 2011