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-12- <br />been adjusted when compared to the subject pro- <br />perty to allow for certain services, including <br />or not including utilities and tax escalation <br />clauses in leases and in all cases the consi- <br />deration of available off-street parking. In <br />the downtown office buildings within the parking <br />assessment district, covered parking is an addi- <br />tional expense and many of the building employees <br />park outside of the downtown area and either <br />walk or take public transportation to their <br />offices. This could be done at the subject. <br />The following table lists a number of selected <br />office buildings and the rental levels found in <br />those buildings. Comparisons were made with <br />the subject property and take into consideration <br />all of the important variables, that is, build- <br />ing size, location and amenities; monthly gross <br />square foot rental was estimated for the sub- <br />ject property. <br />