Exhibit 52 Property 210 (Reval 2014) Summary Sheet.xlsx

	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P
1		Property Category 210 "OLD STYLE" DWELLINGS, PRE-1900
2														Sales	Sales	Arms
3				TOTAL	LAND	DWELLING	OUTBLDG*	SQ.	$/SQ.	Year				Date	Price	Length
4	OWNER		PROPERTY LOCATION	ASSESS	ASSESS	ASSESS*	Rep. Cost	FEET	FT.	Built	Condition	Grade	Tax ID
5	Dugan, Joseph	3649	Route 13, Truxton	63,300	6,900	56,400	0	1428	39.50	1890	Normal	Economy	39.12-01-14.000	9/6/2013	$30,000	Yes
6	Sopp, Phillip	4399	Crains Mills Rd, Truxton	40,000	7,900	32,100	39,912	1085	29.59	1860	Normal	Economy	40.00-05-10.000	3/14/2013	$30,000	Yes
7	Rundell, Jeremiah	5030	Harrison Rd., Homer	57,500	15,600	41,900	3,356	1278	32.79	1890	Normal	Economy	65.00-07-02.000	2/29/2012	$43,000	Yes
8	Anderson, Wendy	59	Cortland St., Homer	55,000	10,500	44,500	10,717	1460	30.48	1900	Normal	Economy	76.34-01-21.000	10/21/2011	$44,000	Yes
9	Rowe, Veronica	6858	W Keeney Rd, Cuyler	39,800	6,000	33,800	12,034	1,144	29.55	1875	Normal	Economy	31.02-01-04.000	9/26/2012	$63,600	Yes
10	Mauler, Christopher	15	Wall St., Homer	50,000	7,300	42,700	7,994	1890	22.59	1880	Normal	Economy	66.83-01-06.000	5/5/2012	$41,000	Yes
11	Knapp, Melissa	3301	Factory Dr., Taylor	55,700	8,700	47,000	33,986	1368	34.36	1890	Normal	Average	113.05-01-07.000	9/11/2013	$54,900	Yes
12	Ward, Frank*	4636	Route 13, Cuyler	75,788	14,688	61,100	50,666	1,732	35.28	1840	Normal	Average	31.00-03-07.200	10/6/2011	$50,000	Yes
13	Southwick, Daniel**	4973	Lincklaen Rd., Cuyler	24,000	6,600	17,400	9,159	900	19.33	1880	Fair	Average	31.02-02-22.000	12/30/2013	$53,200	Yes
14	Turner, Brian***	6001	Baldwin Corners Rd, Cin.	79,000	10,100	68,900	33,957	2,196	31.38	1870	Normal	Average	133.00-03-05.111	3/8/2013	$79,000	Yes
15
16	Sale - Land	Sq. Ft.		*	Assessor included property classified as Category 240.
17	$23,100	1428		**	Assessor included property less than 1000 square feet classified as Condition Fair.
18	$22,100	1085		***	Assessor included property with square footage indicated by Cortland County ORPS.
19	$27,400	1278
20	$33,500	1460
21	$55,757	1,144
22	$33,700	1890	Dollar Per-Square-Foot Sales Value
23	$45,443	1368	10 Sample Comparable 210 Properties
24	$30,800	1732	Land Assessment Deducted from Sales Price to Establish Residence & Outbldg. Per-Square-Foot Value
25	$44,573	900	Dwelling Assessment for 1719 Square Feet
26	$68,140	2196
27
28			44,088.57	=	25.6478(1,719)
29		+	19,000.00		Assessor's land revaluation (does not account for FEMA flood-plain designation and recently documented flooding events).
30			63,088.57		Does not account for documented need for roof and leach-field replacement (see copy, dated 2001, of $5,000
31						Cortland County ORPS valuation reduction for roof replacement).
32		-	10,000		Roof and leach field
33		-	1,372.72		Land adjustment
34	Total		51,718.85
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100