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EXHIBIT 3 <br />Va l br idge Public Pay Parking Lot <br />LAND VALUATION <br />\„ PROPERTY ADVISORS <br />Summary of Adjustments <br />From our analysis, we have summarized adjustments to the sale comparables on the following <br />adjustment grid. Following the grid is a discussion of our adjustments and the land value conclusion. <br />These quantitative adjustments are based on our market research, bestjudgment, and experience in <br />appraising similar properties. <br />© 2015 VALBRIDGE PROPERTY ADVISORS 1 Penner and Associates, Inc. <br />SA4-67 <br />Page 35 <br />