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BETTENDORF ROHRER KNOCHE WALL, INC. <br />-3- <br />Your attention is invited to the following pages containing data and discussions which, in part, <br />form the basis of this conclusion. <br />Respectfully submitted <br />Michael J. -tten•orf, MAI <br />Certified Genera al Property Appraiser <br />Minnesota License No. 4001398 <br />Page 50 <br />