we are in the process of purchasing the building/lot where our small business has been for 7 years, and I am currently looking at the real estate appraisal card for this property. In one area of the card it lists the "appraised value recap", which counting improvements and land equal "x". Further down the sheet, I have an "adjusted land price" of x + $90,000. It is a Commercial property. My question is, which number do I go off of when it comes time to buy out the current owner. Thanks.