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HomeMy WebLinkAboutOrdinance 076-18Davton Legal Blank, Inc. Ordinance No. 76-18 RECORD OF ORDINANCES Form No. 30043 Passed , 20 AN ORDINANCE ACCEPTING THE UPDATED ESTIMATED AVERAGE PER ACRE VALUE OF LAND FOR PARK FEES IN LIEU OF LAND DEDICATION. WHEREAS, Section 152.086(C)(6) of the Dublin Codified Ordinances requires that an estimated average value of land per acre shall be established by Council based on the recommendations of qualified land appraiser; and WHEREAS, the estimated price per acre value provides a base for the payment of the park fee in lieu of a land dedication; and WHEREAS, the Horner Appraisal Group, Inc. has completed their update of raw land transactions within the Dublin area and is recommending an average suggested price per acre of $65,000 for 2019 and 2020. NOW,T EREFORE, BE IT ORDAINED by the Council of the City of Dublin, State of Ohio, of the elected members concurring, that: Section 1. The report of the Horner Appraisal Group, Inc. is hereby accepted, estimating the 2019-2020 per acre value for raw land at $65,000 within the City of Dublin, Ohio for use pursuant to provisions of Chapter 53, Section 152.086(C)(6) of the Dublin Codified Ordinances. Section 2. This estimated value per acre shall be retained for a period of two (2) years commencing with the efF,getive date of this Ordinance. Section 3. This ordin e shall be effective on January 1, 2019. Pas this lCif y of�Jv� L���Y , 2018. Mfiyor — Pre.9iding Z5fficer TTEST: Clerk of Council IGryof Dublin Office of the City Manager 5200 Emerald Parkway • Dublin, 01-143017-1090 Phone; 614,410,4400 o Fax; 614,410.4490 To: Members of Dublin City Council; From; Dana L McDaniel, City Manage A, r Date: November 13, 2018 Initiated By: Matt Earman, Director of Parks & Recreation Re: Ordinance 76-18 - Parkland Fees — 2019 and 2020 Background I M1 At the November 5, 2018 Council meeting, staff recommended approval of Ordinance 76-18 - Parkland Fees — 2019 and 2020, referencing Section 162.086, Part C of the Subdivision Regulations for the City of Dublin, which stipulates that an estimated average value of land per acre shall be established every two years by resolution of Council based upon the recommendation of a qualified land appraiser retained by the City to research recent real estate transactions and provide Council with a suggested price per acre for raw land within the city, (Attached) This value is to be used by the City when it is determined that money in lieu of land for parkland donation is in the best interest of the City for residential developments for the period of 2019 - 2020. The suggested raw land value from the report is $65,000 per acre, During Council's discussion of the recommended fee, concern was expressed that the raw land value does not necessarily represent other types of land values throughout the City and that the appraisal should include multiple criteria on which the estimate is based, However, the basis of the analysis pertains to vacant, large tracts of land that have a Highest and Best Use of a Single Family development, and the Ordinance does not speak to the appraisal being comprised of any other types of use nor potentially higher values of land that could be a result of site improvements, location, zoning requirements, etc, Recommendation Staff has reviewed the appraisal document and found it to be conducted consistent with the stipulations noted in Section 152,086, Part C of the Subdivision Regulations. Therefore, staff recommends adoption of Ordinance 76-18, changing the raw sand value for 2019 and 2020 to $65,000, Passing this Ordinance now ensures that the increased land valuation applies to any new application, However, due to concerns raised at the November 5 Council meeting regarding the methodology and criteria by which the appraisal is conducted, or the application thereof, staff also recommends that Council refer a formal review of the Regulations to the Community Development Committee of Council to consider amending the language and ensure it reflects the City's best interest, This review can be conducted during the first quarter of 2019, so that any new amendments could be put in place as quickly as possible, 10tvofDu6lin Office of the City Manager 5200 Emerald Parkways Dublin, OH 43017-1090 Phone; 614,4104400 1 Fax; 614,410,4490 To: Members of Dublin City Council From: Dana I... McDaniel, City Mana Date: October 29, 2018 Initiated By: Matt Earman, Director of Parks & Recreation Re: Ordinance 76-18 Parkland Fees — 2019 and 2020 Background Attached is the City of Dublin Parkland Fee report from Horner Appraisal Group, Inc, that details the recommended parkland fee for the years 2019 and 2020, The establishment of this fee is detailed under Section 152,086, Part C of the Subdivision Regulations for the City of Dublin, which stipulates that; "Estimate average value of land per acre shall be estimated every two years by resolution of Council based upon the recommendation of a qualified land appraiser retained by the village to research recent real estate transactions and provide Council with a suggested price per acre for raw land within the City." The suggested raw land value found in this report is $65,000 per acre, The established value for 2017-2018 was $60,000 per acre and from 2013.2016, it was $45,000 per acre, This value, once approved, will be used by the City when it is determined that payment in lieu of land for parkland donation is in the best interest of the City. The summary of the reasons for the land values is in the attached correspondence, A complete copy of the appraisal report is available for review in the Council planning room. Recommendation Staff has reviewed the appraisal document and found it to be complete and in order and is recommending adoption of Ordinance 76-18 at the second reading/public hearing on November 19, 2018, changing the raw land value for 2019 and 2020 to $65,000 per acre, City of Dublin Parkland Fee Suggested Average Unit Price/AC Single -Family Residential Development Land Park Fees in Lieu of Land Donation Two -Year Period (2019 — 2020) Prepared For: Mr. Matt Earman Director of Parks & Recreation City of Dublin 6555 Shier Rings Road Dublin, Ohio 43016 As Of. October 1, 2018 Prepared By: James R. Horner, MAI Samuel R. Horner, MAI Horner Appraisal Group, Inc. 22 East Gay Street, Suite 300 Columbars, Ohio 43215 HORNER APPRAISAL GROUP, INC. REAL ESTATE APPRAISERS AND CONSULTANTS 22 EAST GAY STREET, SUITE 300 COLUMBUS, OHIO 43215 TEL. 614/246-8383 1 FAX 614/246-8384 JAMES R. HORNER, MAI SAMUEL R. HORNER, MAI JAMES®HORNERAPPRAISAL.COM SAMOHORNERAPPRAISAL.COM October 5, 2018 Mr. Matt Earman Director of Parks & Recreation City of Dublin 6555 Shier Rings Road Dublin, Ohio 43016 Re: Single -Family Development Land Study Suggested Unit Price/AC of Raw Development Land Park Fees in Lieu of Land Dedication Time Period: 2018 and 2019 Dear Mr. Earman: At your request, we have completed a market investigation and analysis for the purpose of providing an Average Suggested Price per Acre for Raw Residential Development Land that is to be applicable for the two year time period (2019-2020). This estimate recognizes the current and anticipated future economic conditions and their effect on the overall average unit price/demand for single-family development land within the Dublin Submarket. The Intended Use of the suggested unit value is to establish the basis for the payment by a developer of the park fee in lieu of a land dedication, as specified in City Ordinance 152.086 Part C of the Subdivision Regulations, at the time of the plat approval. Based on a review of the City Ordinance, it has been our conclusion that the base acre value should be premised on the analysis of raw single-family residential development land transactions, located in the Dublin Submarket. We have determined that the sub -market would be those sales of occurred within the Dublin School District which includes some incorporated areas within the Columbus, Hilliard and most importantly Union County. The majority of lot sales that have taken place within this sub -market are within the area that is commonly as referred to Jerome Village within Union County. Listed on the following page is a Summary of Data that has been obtained from Public Records. Page 2 Summar —Dublin Sales Data School District Franklin Franklin Franklin Union Union Union Sub -Total County Lot County Lot County Lot County Lot County Lot County Lot Lot Sales Sales in Sales in Sales in Sales in Sales in Sales in 2,5 Yrs 2016 2011 2018 2016 2017 2018 5 41 17 154 116 60 393 e Average Average Average Average Average Average Lot Price in Price In Price in Price in Price in Price ;2016 2016 2016 2016 2016 2016 2.5 Yrs0 $112,344 $93,782 $101,823 SI19.914 $11S,S30 $109,800 "Thru2tl0 Qtr As indicated, the Average Lot Sales that have taken place within this sub -market sub -total approximately $109,800. The typical land contribution is 20% to 22%; hence, improved values typically are in the range of $499K to $549KC There has been little land for residential that has been zoned and available for single-family development within the sub -market within the area of Franklin County, Nearly all the single-family growth is occurring to the west, within Union County. We recognize the "surge" and development of the Bridge Street corridor near Olde Dublin which is focused along the Scioto River and the Riverside (hive frontage; however, this segment of the market is oriented almost exclusively towards commercial, office and apartment or condominium development. We have ignored sales of this type of land and have focused exclusively on the single- family market. The first step in our investigation is to consider all single-family development land sales that have occurred since January 2016. A summary of these sales is included within the Addendum, preceding the sales that we consider to be the most meaningful. The single-family market within the Dublin sub -market has shown significant growth appreciation and stability for a number of years. Because of the tax base, excellent school system and other city services, Dublin would be considered to be tie most desirable city within the Midwest. As a result of our appraisal and analysis, it is our recommendation that the Average Price per Acre ofRmv Development Land, as of the Prospective Dates of January 1, 2019 through December 31, 2020, is: SIXTY-FIVE THOUSAND DOLLARS PER ACRE ($65,0(10) Page 3 The unit value estimated represents an average unit value for single-family residential development land for the entire City of Dublin, to be used in the calculation for the payment of a park fee in lieu of parkland dedication, by the developer. It should not be construed as an appraisal of any individual acre located within the City or used for valuation purposes, other than the stated purpose of this Report. This Report has been prepared in accord with the basic valuation principles and regulations of the Appraisal Institute and USPAP. We certify that we have no present or contemplated future interest as it would relate to parkland properly and that out compensation is not contingent upon the result of this reported average unit value estimate. Thank you for the privilege of serving you in this matter. Respectfully, es R. Homer, MAI A Certification #350744 4W SaMeHorner, MAI GA Certification #430914 CERTIFICATE OF APPRAISAL I certify that, to the best of my knowledge and belief, I. The statements of fact contained in this Report are true and correct. 2. The reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions and is my personal unbiased professional analyses, opinions and conclusions. 3. 1 have no present or prospective interest in the property that is the subject of this Report and I have no personal interest or bias with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this Report or to the parties involved with this assignment. S. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the Client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. The reported analyses, opinions and conclusions were developed, and this Report has been prepared, in conformity with the requirements of the Code of Professional Ethics & Standards of Professional Appraisal Practice of the Appraisal Institute, which include the Uniform Standards of Professional Appraisal Practice. 8. The use of this Report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 9. 1 have made a personal inspection of the property that is the subject of this Report. 10. No one provided significant real property appraisal assistance to the persons signing this certification. 11, As of the date if this Report, I, James R. Homer, have not completed the requirements under the voluntary continuing education program of the Appraisal Institute for the MAI designation. Property: Suggested Unit PricelAcreofSingle•FamilyDevelopment Land in Lieu of Donation — City of Dublin Suggested Unit Price: $65,0001AC As Of. January 1, 2019 HORN5R APPRAISAL GROUP, INC. yJ/�b fl k1 #W October S, 2018 es R, Homer, MAI Date Certification #380744 CERTIFICATE OFAPPRAISAL I certify that, to the best of my knowledge and belief, The statements of fact contained in this Report are true and correct. The reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions and is my personal unbiased professional analyses, opinions and conclusions. I have no present or prospective interest in the property that is the subject of this Report and I have no personal interest or bias with respect to the parties involved, I have no bias with respect to the property that is the subject of this Report or to the parties involved with fhis assignment, My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. The reported analyses, opinions and conclusions were developed, and this Report has been prepared, in conformity with the requirements of the Code of Professional Ethics & Standards of Professional Appraisal Practice of the Appraisal Institute, which include the Uniform Standards of Professional Appraisal Practice, g. The use of this Report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 9. 1 have made a personal inspection of the property that is the subject of this Report. 10. No one provided significant real properly appraisal assistance to the persons signing this certification. 11. As of the date of this report, I have completed the requirements of the continuing education program ofthe Appraisal Institute, Property: Suggested Unit Price/Acre of Single -Family Development Land in Lieu of Donation—City of Dublin Suggested Unit Price: $6610001AC As Of: January I, 2019 HORNER APPRAIS L GROUP, INC. October i 201 Samuel R. Homer, MAI Date GA Certification 930914 DEFINITION OF MARKET VALUE Market Value is defined as follows: "The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably and assuming the price is not affected by undue stimulus." Implicit in this definition are the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised, and acting in what they consider their own best interests; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.I DEFINITION OF MARKET VALUE AS DEFINED IN MOST RECENT EDITION OF USPAP Market Value: a type of value, stated as an opinion, that presumes the transfer of a property (i.e., a right of ownership or a bundle of such rights), as of a certain date, under specific conditions set forth in the definition of the term identified by the appraiser as applicable in an appraisal. Comment: Forming an opinion of market value is the purpose of many real property appraisal assignments, particularly when the client's intended use includes more than one intended user. The conditions included in the market value definitions establish market perspectives for development of the opinion. These conditions may vary from definition to definition but generally fall into three categories: 1. The relationship, knowledge, and motivation of the parties (i.e., seller and buyer): 2. The terms of sale (e.g., cash, cash equivalent, or other terms); and 3. The conditions of sale (e.g., exposure in a competitive market for a reasonable time prior to sale).2 1 Federal Register Part VI, Department of the Treasury, Volume 75, Number 237, pages 77471 and 77472, effective December 10, 2010; The Dictionary of Real Estate Appraisal, Fifth Edition, pages 122-123, 2010, The Appraisal Institute. Pursuant to Interagency Appraisal and Evaluation Guidelines. 2 USPAP, 2014-2015 Edition, The Appraisal Standards Board, Page U-3 LIMITING CONDITIONS - PART I The Certificate of Appraisal and report hereto attached are made expressly subject to the conditions and stipulations following: No responsibility is assumed by the appraiser for matters which are legal in nature, nor is any opinion on the title rendered herewith. This appraisal assumed good title. Any liens or encumbrances which may now exist have been disregarded and the property has been appraised as though no delinquencies in the payment of general taxes or special assessments exist, and as though free of indebtedness. Possession of this report, or any copy thereof, does not carry with it the right of publication, nor may the same be used for any purpose by any but the applicant without the previous written consent of the appraiser or the applicant, and, in any event, only in its entirety. The appraiser herein, by reason of employment to make this appraisal, agrees to give testimony and/or attend in court or any other governmental hearing with reference to the property in question, provided sufficient notice shall be given to him. The client's attorney shall have the right to determine what is considered sufficient note, subject to approval by the appraiser. The appraiser herein has no present or future contemplated interest in the property appraised. Employment of James R. Horner and/or Samuel R. Horner to make the appraisal hereto attached is in no manner contingent upon the value reported. The values for land and improvements as contained in the written report are constituent parts of the total value reported, and neither is to be used in making a summation appraisal by combination with values created by another appraiser. Either is invalidated if so used. The current purchasing power of the dollar is the basis for the value reported. Neither all nor any part of the contents of this report, or copy thereof, shall be used for any purpose by anyone but the client or its assigns without previous written consent of the appraiser and/or of the client or its assigns; nor shall it be conveyed by any including the client to the public through advertising, public relations, news, sales or other media, without the written consent and approval of the author, particularly as to the valuation conclusions, the identity of the appraiser, or a firm with which he is connected, or any reference to any professional society or institute of any initialed designations conferred upon the appraiser. LIMITING CONDITIONS - PART II The opinion of value contained in this appraisal report is based upon the following Assumptions and Limiting Conditions: • The information hu-nished by others is believed to be reliable. No warranty is given for its accuracy, though. • No responsibility is assumed for the legal description or for matters including legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated. • The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated in the report. • It is assumed that there is full compliance with all applicable federal, state and local environmental regulations, laws and license requirements unless otherwise stated in the report. • The distribution, if any, of that total valuation in this report between land and improvements applies only under the stated program of utilization. The separate valuations for land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. • The value opinions, and the costs used, are as of the date of the value opinion. • All engineering is assumed to be correct. The plot plans and other illustrative material in this report are included only to assist the reader in visualizing the property. • The proposed improvements, if any, on or off-site, as well as any repairs required, are considered, for purposes of the appraisal, to be completed in a good and workmanlike manner according to information submitted and/or considered by the appraiser. • Responsible ownership and competent property management are assumed. • It is assumed that the utilization of the land and improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted in the report. • The appraisers are not required to give further consultation, testimony, or be in attendance in court with reference to the property in question unless arrangements have been previously made. • It is assumed that there are no hidden or unapparent conditions of the property, subsoil or structures that make it more or less valuable. No responsibility is assumed for such conditions or for arranging for engineering or environmental studies that may be required to discover them. • Unless otherwise stated in this report, the existence of hazardous materials, which may or may not be present on or in the property, were not observed by the appraisers. The appraisers have no knowledge of the existence of such materials on or in the property. The appraisers, however, are not qualified to detect such substances. The presence of such substances may affect the value of the property. The value opinion is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in the field, if desired. • All mechanical components are assumed to be in good, operable condition unless otherwise noted. • Our opinion of value does not consider the effect (if any) of possible noncompliance with the requirements of the ADA. LIMITING CONDITIONS — PART II — Cont. • Horner Appraisal Group, Inc. and its employees accept no responsibility for changes in market conditions or the inability of the client, intended user, or any other party to achieve desired outcomes. • Projections or estimates of desired outcomes by the client, intended user, or any other party may be affected by future events. The client, intended user or any other party using this report acknowledges and accepts that Horner Appraisal Group, Inc. and its employees have no liability arising from these events. • Unless specifically set forth, nothing contained herein shall be construed to represent any direct or indirect recommendations of Horner Appraisal Group, Inc., its officers or employees to provide financing (mortgage, equity or other) for the property at the value(s) stated. • The client, or its representative(s), agrees to indemnify and hold Horner Appraisal Group, Inc., its officers and employees, harmless from and against any loss, damages, claims, and expenses (including costs and reasonable attorney fees) sustained as a result of negligence or intentional acts or omissions by the client, or its representative(s) arising from or in any way connected with the use of or purported reliance upon, the appraisal report or any part of the appraisal report. • The contents of the appraisal report, and all attachments and information that will be contained within the report, is proprietary and confidential. The client, or its representative(s) will not release or provide the report, in any form, in whole or in part, to any third party, including any borrower, potential borrower, buyer or potential buyer, without the signing appraiser's express written authorization. TABLE OF CONTENTS PREFACE COVER PAGE TRANSMITTAL LETTER CERTIFICATION DEFINITION OF MARKET VALUE LIMITING CONDITIONS REPORT PURPOSE, INTENDED USE & SCOPE OF ANALYSIS...................................................................... 1 REGIONAL DISCUSSION..................................................................................................................... 2 DUBLIN CITY DISCUSSION - FRANKLIN COUNTY...................................................................... 7 ANALYSIS OF MARKET DATA........................................................................................................ 11 CONCLUSION - MARKET ANALYSIS............................................................................................. 20 ADDENDUM QUALIFICATIONS OF APPRAISERS APPRAISER DISCLOSURE STATEMENTS Analysis & Conclusions Purpose, Intended Use & Scope of Analysis The purpose of this analysis is to provide an update of the estimated average prospective unit price per acre estimate, for raw development land, applicable for property situation in the City of Dublin. This estimate is to be effective for the Prospective, two year period from the retrospective date of January 1, 2019 through December 31, 2020 as specified by City Ordinance. The intended use of this prospective average price per acre estimate is to calculate the value of the land donations set forth by the park fee, identified in Section 152.086, Part C of the Subdivision Regulations for the City of Dublin. The relevant requirements of this section of the Code, which forms the basis of this report, are outlined as follows: "Estimated Average Land Value of Land per Acre shall be estimated every two years by resolution of Council based upon the recommendation of a qualified land appraiser retained by the Village to research real estate transactions and provide council with a suggested price per acre for raw land within the City. " A developer has the option of paying a park fee in lieu of land dedication at the time of final plat approval. The formula used to determine the per unit park fee considers: the site's gross area, the total number of dwelling units, the calculated required land area dedication and the estimated average value of land per acre in the City of Dublin. This formula calculates both the value of the required parkland donation and the per unit park fee. For the reader's convenience, a copy of Section 152.086, Open Space Requirements, under Subdivision Regulations for the City of Dublin, is provided as an exhibit in the Addendum. The scope of this assignment includes a review of the marketing order that a suggested price per acre for raw land within the City of Dublin can be made. As an update, a review of the data presented in prior reports was appropriate in order to determine the trend in unit prices for raw development land, from an historical standpoint. These reports were prepared under the same premise as this current analysis, including the supporting real estate (land) transactions that were appropriately considered in these prior analyses. This provides the basis from a historical and current perspective from which the future two year period may be estimated. Although, this analysis considers the past market conditions, from which an estimated unit price was estimated for the respective two year period, the current market trends and anticipated future market trends are given greater weight. In summary, this analysis provides an estimate of the average unit price of raw development land in the City of Dublin, which is applicable for a two year period. The estimate is based on a review of historical trends, in conjunction with current and anticipated future trends. All market data considered in this analysis is in complete compliance with the definition of Market Value. Horner Appraisal Group, Inc. Regional Discussion Ohio is 7'a in the nation in total population with approximately 12M people in 16 metropolitan areas and 29 micropolitan areas. Historically, the state of Ohio's population expanded steadily for many decades up until 1970 when growth dropped off significantly, The Metropolitan Statistical Area (MSA) with the greatest population in Ohio is the Greater Cleveland MSA with approximately 2,88M residents. The Greater Cincinnati MSA is the second largest with a population of approximately 2.17M, The Metropolitan Statistical Area of Columbus is the 3r° largest in Ohio; however, it is the fastest growing in the state. The Columbus MSA consists of (8) counties including Delaware, Fairfield, Franklin, Licking, Madison, Pickaway, Morrow and Union. Franklin County has continued to grow significantly over the past several years, being the biggest municipal population gain in Ohio of any city. Cuyahoga County, home of Cleveland on the other hand, lost approximately 4,000 people between 2013 and 2014. It is anticipated that Franklin County would surpass Cuyahoga County in approximately 8 years. The Census indicates that Cuyahoga County has a population of approximately 1.26M people with Franklin County at 1,23M. Based upon recent growth, it is estimated that the Columbus Metro Area has an approximate population of IN. Ohio Metropolitan Statistical Areas Horner Appraisal Group, Ina Reeional Discussion — Continued The entire Columbus MSA has a population of 1,849,795 according to recent census data, which reflects an increase of approximately 13% over the past decade. This compares very favorably to the overall increase within the state of Ohio at 1,6%. Franklin County grew by approximately 8,5°% while Delaware County had the highest growth rate in the state at 569%, followed by Union County at 12,2%. Almost half of the counties in Ohio (43 out of 88) lost population. Columbus is the economic and population center of the Central Ohio region, being the 141h largest city with an approximate population of 866K and being the 33`d largest Metro Area in the U.S., as well as the 3'a largest city in the Midwest behind Cleveland and Cincinnati. TABLE 2, • OHIO COMBINED STATISTICAL AREA POPULATIONS 1970.2000 CENSUSES, ESTIMATES AND PROJECTIONS 84AII571CA9A8EA I CE16U4 PAOJEMeD moMlmelnd KgQ"41 10110doon1 1970 1910 1 1190 1 9010 1 MIO 9010 9090 E090 I% COLUMBUS-MARON411WCO7HE Combined 1,811,871 1,477,061 1,011,711 1,490,110 2,071,08 2,010,604 2152,6N 2,478,102 19140 OM4 mako Mn 1,1M710 1,890,01 10,108 1Al2AM SHWE 1,900741 9,007,171 21T,100 MWNCourcy 42,808 9,840 M020 18,90 174,214 91711 Min 78,101 WeMCaunb 75901 Soon 103.110 129,748 10,100 14y8B4 10548 201,89 Fmkllo Cmoly 079,210 %0,129 88107 1,82,976 1,10,414 1,19,911 1,12&246 INS 114 L81h2c0rq IMP 12001 12890 146A91 ICO2 91,970 179,81 19971 Midlrr Counly 20,911 93004 37MB 40$18 48,486 15111 40,181 40,110 MOMCaunly 21941 26ABO 17110 SIAM 91,197 Ad09 88,903 8,84 pooWoMIY 1°,071 49Al2 48716 9,771 008 OR 68,197 69.978 umMnzoun' 2$86 20,1% 31%9 on 000 80798 8,68 9.198 Sum Ohio Deeelopm Cut Ageury A graph produced by the Development Services Agency is provided below, showing the different segments of the Gross Domestic Product for the state of Ohio. While manufacturing represents a majority of the state's GOP, the potential exists for broader diversification, Ohio's Gross Domestic Product by Sector Government, 11% OtherSerulces, 9% Education & Health 10% Business Services, 13% Ag, Minln& Construction, _Utilities. 7% Real Estate, 10% Insurance, 8% Transportation & Trade, 16% HopmerAppraimlGimp, Ina 3 Refionad Diseussion — Continued Columbus has a generally strong and diverse economy, ranking in the overall top 10 for the U. S, and the best in Ohio. The jobless rate in Central Ohio is also some of the lowest in the state with Franklin and Delaware Counties being at 3.8% and 3.4% respectively. Ohio's unemployment rate in May of 2016 was 4•S%. Ohio — Unemployment Rate — August 2018 ' ^ EEi' u°Nnporynmt nh�%) tao r° aa° a° to ao as to ao 4.° to 4,4 a° to 11 0.° to 211 Unemploymentas County of August 201$.WPranklin J.8% Fairfield 3.9% Delaware 3,4% Licking 3.8% Madison 3.7% Union 3.4% Pickawa y 3.9% Ohio's unemployment rate of 4.5% is the same as the national average, Horner Appraisal Grmrp, Inc. Ohio's unemployment rate of 4.5% is the same as the national average, Horner Appraisal Grmrp, Inc. Re,aional Discussion — Continued Ohio's largest source of employment is within Trade, Transportation and Utilities. Within this sector is the retail industry, which has a strong presence in Central Ohio. L Brands (formerly known as Limited Brands and The Limited) is located on the east side of the city and is the parent company for Victoria's Secret, Bath & Body Works, etc. Tween Brands, Inc. is also based in the area, as well as Abercrombie & Fitch. The state's second largest employment sector is in Health and Education, which is well represented in the Columbus area. Cardinal Health is a healthcare service company headquartered in Dublin, a suburb within the northwest quadrant of the Columbus area. It is one of the largest corporations within the U.S. Also, with approximately 100K college students in the Columbus MSA, there are a large number of people employed by institutions of higher education, including The Ohio State University, Franklin University, Columbus State University, Capital University, and the Columbus College of Art & Design. Government jobs are the third largest source of employment within Ohio, representing 14.2% of workers. As the state capital and county seat of Franklin County, Columbus is influenced by a large government presence, which includes county, state and federal employees. The Defense Supply Center Columbus (DSCC) is one of the three locations of the Defense Logistics Agency and is within the eastern section of Columbus. The center houses the DLA Land and Maritime as well as the Defense Finance and Accounting Service, employing a total of approximately 9,000 people. Included on the following page is pertinent statistical information as prepared by Regionomics, forecasting growth within the Metropolitan area. Horner Appraisal Group, Inc. Re¢ionni Discussion — Continued RegiGi)uiw(,,s ColumbusForecast1018 Columbus Forecast; Growth Continues to Exceed the US, Average The Ceunbs MSA has erri ased mother thin -weal anmh Ih raulhoe the sapamiort This will amino In 2018 with {mwth of 18%0 a 19,400 nn new Obs. Empl%ane5tsMudamsleal1.1 heft As cinen0yes0mated, M&A elements un2Nn 20171emus%w 15% hill annals. The entries is pmlimssine and will hestalinm ixstobe real in Minh employmammay Nobeen usual inimatediii sNassemtohaaebeen siireful musertmal ihwse ended im eloymenl heals arc adjusted help U.S. em%le ymut all t impeded to s low 9mm 1.S% in 2017mamuM 14% in 2018 mtheisa lecatei morescloi hranplrymem One Ob lamnh emwmed toady 0.9%in 2017. C romp was drallM darn by wesnem in mi ranspolmdan, boom all ehxssi and laeemmen[ Tsai Cabal MSA employment 1,10 90 a I%a 0g�ggggg yg yy xRRA�RRRR 2018RalioN(JiCaiamtN Ali faremn Teal 7.016 0911 1S% 18,94800 LIO%MO 190 1.8% CoNruOaoaMmniry 69% 35% 2.9% 40,2(% 41,500 11400 3.4% Rhnufadwi 0516 0.6% 0.6% 72400 749W 300 05% Vaholagliti 6.816 29% 1.0% 451100 ell 300 0.7% Omilinuis 07% 110361 0.%6 103,900 167,30 40D 04% Transmittal and udfft 29% (0194 1.6% 56,700 59,300 2,601 47% int matim 1,911 DA (17161 17200 17X IOD 0.4% Fmciilars"K 1311 21% 28,31 R4,400 06,800 2440D 16% PronslaulaMbuinessserafra 14% 0.8% 2.916 104,800 189,200 4,40) 14% Aseeionalandted.seNm 10% IN 3.0% 65200 67A 2,000 38,% Mamgementoleomlenim 14% 06% 171 37,400 343OD 90D 14% Admissu0p4nandweal 2336 03% 3.1% 111 837M 1,600 194 E4ustmnaMM1eilOsmims 17% 21% 12% 759,700 161,600 215M 1% PnraseduotOnalseMru 1018 4.1% 14% 210 9P,DDI 200 18,% HnlNnrc W sasnlsmias 1.f% 19% 21% 1360900 139,600 5,700 20% le%urcandbwsphani 13% 19% 1.896 1060900 100,200 1,200 11% Orharimas 2.1%1 02% 13% 40A 39900 13M (09%) 0wfrflui 2.1%4% 05%1 OS% 1740,177,900 3,700 11% .lasmt fam'rsn 0. OR I 06% 14,01 14SWJ 100 IN Ssrelauermnnl1 29% 1 (19%) 1 0.1% 1 75,001 77ROOl 1,600 1 14% loollawnshy 1 1.7% 1 (0l%) 1 0.6% 1 SAMI 16,1001 1,700 1 10% Regio namts Nino a 2017 MSA treasuring In ease. Dlp'un i lost ad Coal mended u the amml haled. Horner Appioisof Group, Inc Re,-ional Discussion — Continued Columbus is the headquarters of (5) insurance companies, including Nationwide, Motorist, Grange, Safe Auto and State Auto. Nationwide Insurance's main offices are in a large multi -building complex that dominates the northern end of the Downtown District. The Downtown District of Columbus is also experiencing heavy investment and redevelopment. From the end of 2012 to the end of 2013, over $286M worth of investments were completed with an additional $262M under construction, including nearly 800 housing units. Growth is expected to continue as an estimated $234M are proposed for future development. Columbus is also a primary financial hub that includes the Huntington National Bank headquarters. Bank One had been headquartered in Columbus until 1998, but in 2004 it was acquired by Chase and moved to Chicago. It still has a major presence with the large mortgage servicing unit within the Polaris neighborhood. Other large regional banks include PNC, Key Bank and Fifth -Third. Battelle Memorial Institute, the largest private research and development foundation in the world, is headquartered in Columbus. The scientific and medical research organizations of Chemical Abstracts and Abbott Laboratories/Ross Products both have large facilities in the area. There are several technology companies with a base in Columbus and American Electric Power has its headquarters in the CBD. The suburb of Dublin is also developing a high-tech office and research area known as the West Innovation District near the interchange of US 33/SR 161 and Post Road. The Central Ohio area is also experiencing a rush of new industrial development, with over 2 million square feet of industrial space planned for construction within the near future. Columbus's location is a primary reason for these developments, being within a 10 -hour truck drive of 47% of the U.S. population, a larger percentage than any other city in the country. Many of these industrial developments are within the area of the Rickenbacker Airport, a primarily cargo airport in southern Franklin County. Amazon has built four data centers in Pataskala, New Albany, Dublin and Hilliard. At the present time, Columbus is in the "running" for Amazon's second headquarters in the U.S. (20 cities currently vying). Overall, the Columbus Metropolitan Area is considered to be one of the most stable and economically viable regions within the U.S. These economic conditions have been considered with respect to the values setforth herein. Dublin City Discussion — Franklin County The Dublin School District extends outside of the actual Corporation Limits of the city of Dublin, including avast new area within adjacent Union County / Jerome Township. The boundary map of the district and the Corporation Limits of Dublin are shown on an Exhibit found on the following page. Horner Appraisal Group, Inc. 7 Dublin City Discussion —Franklin County — Continued aux, �Klk vgman dmmna Ciaaoumm MW aN Sawn NOd City of Dublin & ICRIPJDublinDublin City School District ( aplWns a NMMNQ012 Homer Appoaai Group, Inc. Dublin City Discussion — Franklin County — Continued Dublin has a population of approximately 45K and is the headquarters for a number of major companies including Wendy's, Ashland Oil, OCLC and Cardinal Health. Cardinal Health is one of the largest companies, by revenue, within the state of Ohio. It continues to expand. The "Downtown" District of Dublin is experiencing significant growth and redevelopment known as the Bridge Street District. This major new development includes mixed-use properties (retail / office / apartments), as well as public improvements, including a pedestrian bridge over the Scioto River, a public parking garage, parks, the Dublin brand of the Columbus Metropolitan Library, etc. It is one of the most important new developing areas within the Midwest. There are (4) primary areas of commercial development within the northwest quadrant of the region, including the Sawmill Road corridor. Nearly all of the land along Sawmill Road is fully developed. There is a predominance of automobile -related uses within the neighborhood, some of which are included on the following page. • Germain Ford at the intersection of Sawmill and Billingsley Roads. • Germain Lexus of Columbus on the south side of Dublin -Granville Road (SR 161) just west of the intersection of Sawmill Road. • Byers Northwest Mazda/Subaru on the south side of Billingsley Road to the east of Sawmill Road and abutting 1- 270. • Tobin Buick/GMC on the south side of Billingsley Road east of Sawmill Road and abutting 1-270. • Infiniti of Ohio within the southwest quadrant of 1-270 and Sawmill Road. • Germain Honda Northwest on west side of Sawmill Road north of Dublin -Granville Road (SR 161). • Germain Cadillac on the west side of Sawmill Road between Dublin -Granville Road (SR 161) and 1-270. • Immke pre -owned dealership within the southeast quadrant of 1-270 and Sawmill Road. • Tansky's Toyota at the southeast quadrant of Sawmill Road and Dublin -Granville Road (SR 161). • "MAG" dealership facilities within the northeast quadrant of Avery Road and US 33/SR 161 (Perimeter Drive) selling Ferrari, Jaguar, Land Rover, Lotus, Mazarati, Mini, Porsche, Range Rover, Rolls Royce, Saab, Volkswagen, BMW and Audi. • Crown Jeep Eagle and Crown Mercedes on Perimeter Loop Road near the MAG facilities. • CarMax Superstore on the north side of Farmers Drive within the southeast quadrant of 1-270 and Sawmill Road. • Dennis Hyundai dealership on the south side of Billingsley Road adjacent to the Tire Kingdom Store. • Acura Dealership at the northwest corner of Dale Drive and Dublin -Granville Road (SR 161). • Bob Boyd Lincoln on Billingsley Road. Another exciting aspect of the area is the interchange of US 33 / SR 161 and Post Road. This interchange has been under planning for a considerable period of time but is in the process of being constructed and is the location of the Ohio University Medical facility. Additionally, Amazon has constructed a large data call center on 68 AC at the southeast corner of SR 161 and Houchard Road. The northeast and northwest quadrants of the interchange of US 33 / SR 161 and Avery Road are developed with retail outlets which are oriented primarily towards local businesses, including the residents of nearby Muirfield and Tartan Fields. These retail centers, restaurants, banking facilities, etc. are also influenced by their proximity to Dublin Methodist Hospital and other healthcare facilities along Perimeter Drive/Post Road. The development underway by NRI known as Jerome Village merges with the Tartan Fields area and extends west into Union County towards SR 42. Horner Appraisal Group, Inc. 9 Dublin City Discussion — Franklin County — Continued Jerome Village consists of over 1,556 AC, including approximately 250 AC of wetland and educational areas. It is included within the Dublin School District boundary. The interchange of US 33 / SR 161 and Avery Road, which extends north and becomes Muirfield Parkway includes many healthcare oriented businesses including the Dublin Methodist Hospital, an approximate 325K SF primary commercial facility. Subsidiaries of other major local hospitals are also represented within this area, including Nationwide Children's Hospital, Mount Carmel, Grant, etc. Tuttle Crossing Mall is a regional mall within the southeast quadrant of the interchange of Tuttle Crossing Boulevard and I-270. It is anchored by Macy's, JCPenney's, Sears, etc. Along the Tuttle Crossing Boulevard thoroughfare are primary commercial properties including restaurants, retail petroleum outlets, primary freestanding retail buildings, etc. Tuttle Crossing Mall is within the city of Columbus and is bordered on the east by Frantz Road. The area to the north of Tuttle Crossing Mall is primarily within the city of Dublin; although, the northeast quadrant of this interchange is also within the city of Columbus and includes several large office complexes occupied by primary tenants such as Sterling Commerce, Qwest, etc. This area also includes a large apartment complex known as Britton Woods which straddles the Dublin/Columbus corporate line. Emerald Parkway as it extends south from Tuttle Crossing becomes Britton Parkway as it progresses to Hilliard and it continues north from Tuttle Crossing Boulevard and extends over I-270 continuing to Riverside Drive (SR 257). Because of the "strong" growth characteristics with regards to major white collar employment centers within Dublin, there is a strong demand for moderate to upper income housing. We have previously provided a summary of the recent lot sales that have taken place within the Dublin School District. It is anticipated that based upon plans and opportunities afforded by the city of Dublin, including the extension of Tuttle Crossing Boulevard which will open up land referred to as the Innovation District, strong demand will continue for this segment of the market within the foreseeable future. The value of residential acreage within this area compares favorably to the area surrounding the New Albany district within the northeast quadrant of Franklin County. The sales that have been included herein are considered to be representative of the value of residential acreage which would be developed with single family lots, having retail value at or near $11 OK. Horner Appraisal Group, Inc. 10 Conclusion — Dublin City Discussion — Franklin County In the opinion of the Appraisers, the city of Dublin and its surrounding area is the most dynamic environ within the state of Ohio and perhaps the Midwest. It includes significant major employers (i.e. several Fortune 500 Companies a fiscal base that provides for excellent city services such as recreational, police, etc.), well designed and convenient retail outlets, etc. The city of Dublin continues to expand to the northwest into adjacent Delaware and Union Counties. Jerome Village, Glacier Ridge, Tartan West, and several other moderate to upper-income single-family subdivisions represent the primary growth areas within the Greater Columbus area. A brief discussion of the subject's neighborhood is provided in the following section. Analysis of Market Data As discussed previously, there have been very few sales of single-family development land within the City of Dublin. As an alternate, we have given consideration to sales within the Powell and New Albany areas. Some of the sales that are considered to be relevant have been included on the following pages and indicate per acre prices ranging from $41K/AC to approximately $65K/AC. The sales at the lower range have an inferior locational attributes as compared to the subject. The strong demand for residential home sites within the Dublin School District sub -market area as compared to the supply of available tracts would render the upper range to be applicable. We also recognize that the prior study for this Parkland Analysis indicated a contribution of $60K/AC. The single-family market within this region has continued to improve over the past 5 to 6 years and as such, an upward adjustment is warranted. Adjusting $60K/AC upward 10% indicates a current value at $65K/AC. The reader's attention is invited to the sales which are included on the following pages as further support for this estimate. Horner Appraisal Group, Inc. 11 DEVELOPMENT LAND SALE A LOCATION: Ulry Road, southeast corner of Warner Road, Blandon Township, OH 43081 GRANTOR: McCorkle Soaring Eagles LLC GRANTEE: Pulte Homes of Ohio SALE DATE: 03127(2017 LAND SIZE: 24.98 AC SALE PRICE: $1,6151400 INDICATION: $64,6681AC CONFIGURATION: Rectangular TOPOGRAPHY: Level UTILITIES: All Available ZONING: PUD6 (Planned Unit District) HIGHEST &BHT USE: Residential Development CIRCUMSTANCES: Arm's -Length TERMS & CONDITIONS: Cash to Seller VERIFICATION: Agent of Grantee COMMENTS: This property is located just north of the New Albany bypass and across from the Little Turtle Golf Course and adjacent to existing single-family subdivisions. The site has a rectangular configuration and is zoning for (6) units per acre. I1 11G 0. S ' LnkelnoltlLr • S Pp VaINy Oi 6r1gv1e A r o w"F+a, II Wlrlyr A'a '.iVtl n p' I: 14, ,u III 14. rti'. 11 pl'nvr� �� LYni 1r, ° •}:' 'o loe 3 .',I n n _ 971 ialrinbm IEI L111V 111116 AVaYdv'n Or ¢ s ¢f M d y EOuph1 �+ ' RornerAppraiaalGroup, Inc. 12 DEVELOPMENT LAND SALE B LOCATION: Wells Road, west of Jerome Road, Jerome Township, OH 43017 GRANTOR: John Riepenhoff Trust GRANTEE: Jerome Village Company LLC SALE DATE, 0211312018 LAND SIZE: 32.297 AC SALE PRICE: $2,0911457 INDICATICK $64,7571AC CONFIGURATION: Nearly Rectangular TOPOGRAPHY: Level UTILITIES: All Available ZONING: RU (Residential) HIGHEST & BEST USE: Residential Development CIRCUMSTANCES Arm's -Lena TERMS & CONDITIONS: Cash to Seller VERIFICATION: Agent of Grantee COMMENTS: This sale represents land that continues to be assembled by the Grantee for single-family development, It is nearly rectangular in shape and has no unusual topographical or physical limitafions, How Appraisal Group, Inc DEVELOPMENT LAND SALE C LOCATION: Mitchell DeWitt Road, west of Industrial, Jerome Township, OH 43064 GRANTOR: Maryanne C. Hildebrand GRANTEE: Homewood Corp, SALE DATE: 09110(2015 LAND SIZE: 16,36 AC SALE PRICE: $682,000 INDICATION: S41$WAC CONFIGURATION: Irregular TOPOGRAPHY: Level UTILITIES: All Available ZONING: Ul HIGHEST & BEST USE: Residential Development CIRCUMSTANCES Arm's -Length TERMS & CONDITIONS: Cash to Seller VERIFICATION: Public Records This tract was purchased as pan of assemblage with the adjacent tract. It is situated within an area that is improved with moderate income single-family homes, HornuAppraisal Group, Inc. DEVELOPMENT LAND SALE D LOCATION: Industrial Parkway, northwest comer ofMitchell•DeWitt Road,3erome Township, OH 43064 GRANTOR: Mission Investment Fund of the Evangelical Lutheran Church of America GRANTEE: Homewood Corp. SALE DATE, OSII 2015 LAND SIZE: 16.321 AC SALE PRICE: $112,500 INDICATION: $43,6551AC CONFIGURATION, Irregular TOPOGRAPHY: Level UTILITIES: All Available ZONING: Bit HIGHEST &BEST USE: Residential Development CIRCUMSTANCES: Arm's -Length TERMS & CONDITIONS: Cash to Seller VERIFICATION: Public Records COMMENTS: This tract was purchased as part of assemblage with the adjacent tract. It is situated within an area that is improved with moderate income single-family homes. Hower Appraisal Gimp, Ina DEVELOPMENT LAND SALE E LOCATION: Three B's & K Road, north of US 36, Berkshire Township, OH 43015 GRANTOR: Brookdoc Investments LLC GRANTEE: Schottenstein Homes LLC SALE DATE: 0212812018 LAND SIZE: 35.175 AC SALE PRICE: $2,0471500 INDICATION: $58,2091AC CONFIGURATION: Irregular TOPOGRAPHY: Level UTILITIES: All Available ZONING: A1/PCD HIGHEST & BEST USE: Residential Development CIRCUMSTANCES: Arm's -Length TERMS & CONDITIONS: Grantor VERIFICATION: Pat Kelly of Grantee COMMENTS: This sale includes (5) separate tracts which were purchased for single-family development, The site is situated to the north of US 361 SR 37 and west of 1.71 to the east of Alum Creek Reservoir, HornerAppraieal Gimp, Inc. DEVELOPMENT LAND SALE F LOCATION: Steitz Road, north of Rutherford Road, Powell, OH 43065 GRANTOR: Timothy K, Shelly GRANTEE: Pulte Hames of Ohio SALE DATE: 03012018 LAND SIZE: 32,264 AC SALE PRICE: $10693,021 INDICATION: $52,4741AC CONFIGURATION: Irregular TOPOGRAPHY: Level UTILITIES: All Available ZONING: FRIIPRD HIGHEST &BEST USE: Residential Development CIRCUMSTANCES: Arm's -Length TERMS & CONDITIONS: Cash to Seller VERIFICATION: Agent of Grantee [K1AUluleiW This property was purchased for the extension of an existing single-family subdivision within the Powell area, HonerAppmul Groap, Inc. DEVELOPMENT LAND SALE G LOCATION: East side of Sawmill Parkway, South of Hyatts Road (SR 123), Liberty Township, Delaware County, OH GRANTOR: Dominion Homes Inc. GRANTEE: Pulte Homes of Ohio LLC LAND SIZE: 26,959 AC SALE PRICE: $4520,737 SALE DATE, 611212014 INDICATION: $56,4091AC CIRCUMSTANCES: Arm's Length ZONING: PRD—Planned Residential District— Liberty Township UTILITIES: All Available within Area TOPOGRAPHY: Generally level HIGHEST & BEST USE: Residential Development COMMENTS: This property is irregular in shape and is situated on the east side of Sawmill Road between Hyatts Road to the north and Home Road to the south. The site has adequate frontage and is just north of Liberty Tree Elementary School and Olemangy Hyatts Middle School, Further to the south is Olentangy Liberty High School. Furlher to the north is an electric substation. This property also sold on December 4, 2013 from Golf Village North LLC to Dominions Homes Inc. for $1,735,500 or $64,3761AC, Horner Appraisal Group, Ina DEVELOPMENT LAND SALE H LOCATION: North Side of Hyatts Road, West of US 23, Liberty Township, Delaware County GRANTOR: Greif Packaging, LLC GRANTEE: OFMD, Ltd, LAND SIZE: 23.227AC SALE PRICE: $1,3935680 SALE DATE; 1012312014 INDICATION: $60,0031AC CIRCUMSTANCES: Arm's Length ZONING: FR—Farm Residence — LibenyTowmhip UTILITIES: All Available TOPOGRAPHY: Generally Level HIGHEST & BEST USE: Residential Development VERIFIED BY: Public Records Only COMMENTS: At the time of sale, this site was improved with a 1,528 SF single-family home. Horner Appi alsal Group, Inc. Conclusion —Market Analysis After giving consideration as set forth herein, it is our opinion that the Market Value of the typical residential acreage within the Dublin School District would range from $60K/AC to $65K/AC. Dublin is one of the most economically viable communities within the Midwest. With its high quality city services, medical facilities, employment centers, etc., there is reason for optimism. We have therefore correlated at the upper range of $65K/AC. As a result of our appraisal and analysis, it is our recommendation that the Average Price per Acre of Row Development Land, as of the Prospective Dates of January 1, 2019 through December 31, 2020, is: SIXTY-FIVE THOUSAND DOLLARS PER ACRE ($65,000) Horner Appraisal Group, Inc. 20 ADDENDUM Qualifications of the Appraiser/Consultant James R. Horner, MAI Present Status President of Horner Appraisal Group, Inc.; an independent real estate appraising and consulting firm, specializing in investment properties. Business Address 22 East Gay Street Suite 300 Columbus, Ohio 43215 Degrees Phone Numbers Office (614) 246-8383 Fax (614) 246-8384 Cell (614) 284-8888 E -Mail James@HornerAppraisal.com Bachelor of Arts, The Ohio State University, 1969 Professional Memberships Appraisal Institute: MAI #5762 Formal Real Estate Education Appraisal Institute 1. Attendance at numerous seminars and lectures dealing with new techniques in real estate, real estate appraisal, finance, etc. 2. Formerly on the faculty of Otterbein College. 3. The appraiser is certified as a General Appraiser (GA) within the State of Ohio (See copy of certificate following qualifications). Real Estate Appraisal Experience Mr. Horner is engaged full-time in the real estate appraisal profession. From 1968 to January of 1971, he was under the training and supervision of Anthony F. Mollica, MAI. From 1971 to October of 1977, Mr. Horner was employed by and served as Vice President of Associated Consultants and Appraisers, Inc., Columbus, Ohio. In October of 1977, Mr. Horner formed his own firm. Since 1971, the appraiser has made numerous appraisal reports, including feasibility studies for apartment and condominium projects, office buildings, single-family residences and commercial properties. The purpose of the appraisal reports has been for condemnation, mortgage and for individual buying and selling. The Horner Appraisal Group has had the opportunity of appraising for many Federal, State and Local Agencies, including, but not limited to, the Federal Aviation Administration, US Department of the Interior and Agriculture, The Ohio Department of Transportation, The Ohio Department of Natural Resources, COTA and many City Agencies throughout the State of Ohio. I 4 .4 APPRAISER DISCLOSURE STATEMENT In compliance with Ohio Revised Code Section 4763.12' 1. Name of Appraises James R, Homer MAI 2, Class of CertificationlL wmore: X Certified General Certified Residential _Licensed Residential _Temporary _,.General ,_Licensed CertificationlLiCcosureNamber: GACdfiaalian#380744 3. Scope: This report Xis within the scope ofmyCerdficationlLicense is not within the scope of my Car6fioationlLicense. 4. Service Provided By: X disinterested& unbiased ihirdparty Interested & biased third parry Interested third party on contingent fee basis 5. Sigaatmeofpersonprypadnj/andreportkg THIS FORM MUST BE INCLUDED IN CONJUNCTION WITH ALL APPRAISAL ASSIGNMENTS OR SPECIALIZED SERVICES PERFORMED BY A STATE -CERTIFIED OR STAT&LICENSED REAL ESTATE APPRAISER, State of Ohio Deparbout of Comoro Division of Real &fate Appraiser Section Cleveland, Ohio (216) 7873100 Quali�cati®ns ®f the Appraise�/C'®nsultcant Samuel R. Horner, MAI Present ,status Vice President of Horner Appraisal Group, Inc., an. independent real estate appraising and consulting firm, specializing in investment properties. Business Address 22 East Gay Street Suite 300 Columbus, Ohio 43215 Phone lumbers Office (614) 246-8383 Fax (614) 246-8384 Cell (614) 284-8000 E -Mail Sam@HornerAppraisal.com B.S., Business Administration, Colorado State University, 1993 Emphasis: Real Estate/Finance Pro essional Memberships Appraisal Institute: MAI Formal Real Estate Education ® Real Estate Principals ® Real Estate Finance ® Real Estate Law ® Real Estate Appraisal Real Estate Licenses Ohio Certified General Appraiser, #430914 Ohio Sales Associate License, issued 6-17-97 Real Estate Appraisal Experience For approximately two years, Mr. Horner was employed with D.F. Davis Real Estate, Inc., in San Diego, California. During this period, Mr. Horner worked on a myriad of investment properties. In 1996, Mr. Horner became Vice President of the Homer Appraisal Group, Inc. ZI I APPRAISER DISCLOSURE STATEMENT hrwmpp ancewithOhioRevisedCodeSeetioa4763.12(C) L Name of Appraiser; Samuel R. How MAI 2. Class of Ceriificaflan L censure: X^CmtiedGomel CuHcdWdmtinl _licensed Residential _Temporary `General _Licensed CardficaionLicensaeNmber GACertifioation930914 3, Scope: Tbisreport X iawithin the scope ofmyCerificaionLicense, isnot within the npeofmyCetdficet on License. 4. Service Pic idedBy,._disinterested&onbioseddirdparty interested & biased third party interested tlird party on contingent fee basis 5• Signatme of person prep an eappraisal: THIS FORM MUST BEINCLUDED IN CONIUNCHON WITH ALL APPRAISAL ASSIGNMENTS OR SPEt"iAi,T9.Ril SERVICES PERFORMED BY STATSCERTM OR STATHICENSED REAL ESTATE APPRAISER, State of Ohio Department of Commerce Division of Real Estate Appraiser Section Cleveland, oma (216) 787.3100 STATEOP01110 DIVISION OPPRRAL EFI'ATE AND PRONISSR)NALLICENSING S1'A1EOF01110 DIVISION OFREAL ESTATE AND PROFESSIONALLICENSING AN APPRNIIR LUMMOeRTIPICAIe his bion Isola undsORC ChWtf 4763 is Samuol Rowel Homer NAME:JameS R Horner 22 E Gay SI Ste 300 X�01310141 WOMIM MGOa0M0 Cdumbua.OH 432151113 3EA 1K IMC Oawal Rol EoIn1R Appm ier GMENt b1NE OA1f:OPwa7011 Jame R Homer ErrNAnaxoAlEmdIMIB Horner Applaud Group, Ina uaPwolrtwnmroldaatl 22 E Gay St She 300 Columbus, OH 432164113 STATEOP01110 DIVISION OPPRRAL EFI'ATE AND PRONISSR)NALLICENSING ANAIPRAREA UCENSFILERIVICAIE NA lwn Ory No ORO CNPW 47M to: NAME Samuel Robert Honer LUTRIWMHR:0004391I LC UWI: Ce iNl13mmd Red ERIale Appralner Samuol Rowel Homer CAeRERIamWE PORM017 WRAI'09 DATE 1NO9011 22 E Gay SI Ste 300 u3PAOWEaAN IM19all Cdumbua.OH 432151113