Specifications include, but are not limited to: A. In a partial taking in the hypothetical condition, the remainder shall conform to the current zoning and the Before and After method of valuation shall be used to value the entirety, the remainder and the partial taking. These values shall be based on the premise that there are no damages to the remainder resulting from the partial taking, unless otherwise directed by the Park System. The value for a partial taking shall be of land only. Improvements shall not to be taken into consideration, as improvements will remain in the landowner’s ownership on the remainder. Where the partial taking is deemed to have limited or no development potential as a stand-alone lot, its contributory value shall be established as a portion of the Before value of the entirety. In such a case, the value of the remainder lot, plus the value of the partial taking shall equal the value of the entirety. If the partial taking is deemed to potentially be a stand-alone, developable lot, a statement to this effect shall be made by the appraiser in the report. If the appraiser confirms the development potential of the partial taking with a municipal zoning officer, the zoning officer’s name, title, and date of the conversation shall be provided in the appraisal report. If the partial taking does not conform to current zoning requirements, the appraiser shall discuss the points of non-conformance and mention the need for a zoning variance and the likelihood of obtaining same, if known. For a partial taking, at least five (5) vacant, unimproved land sales shall be used in the valuation. B. The appraisal shall define all three (3) approaches to value and shall include all applicable approaches to value. If an approach is not considered applicable, the appraiser shall state why in the report. All pertinent calculations used in developing the approaches shall be shown. C. Where the Cost Approach is utilized, the appraisal shall note the specific source of Cost Data and an explanation of each type of accrued depreciation. 1. At least five (5) comparable land sales presented in a sales grid for comparison and analysis. 2. Structure value shall be determined through the Marshall Valuation Service, and/or Marshall & Swift, etc. for the estimated replacement cost and depreciation and shown in the report. D. For County insurance purposes, the appraisal report shall provide the replacement value of all the structures, with a value for deprecation, even if the Cost Approach is determined by the appraiser not to be applicable to the highest and best use value conclusion for the property. E. In the Sales Comparison Approach, the appraiser shall always consider comparable sales within the immediate vicinity and the same market area as the subject property. The appraisal report shall contain a direct comparison of pertinent comparable sales to the subject property and a statement setting forth the analysis and reasoning supporting each item of adjustment.