I am appraising 8 acres of vacant land in BFE. I have one comparable that is in the same township that sold less than a month ago which is 9 acres. I have to use it. The problem with the comp is that you have to build a 20 foot bridge over a drain to access the land. So, driving down the road I see a newer house with a bridge. I stop and interview that owner and he built his own bridge with a cost of materials and equipment rental at $28,000; he did the labor himself. BUT, his bridge is an overimprovement and can carry 100,000 lbs. I think I am going to check for building permits for bridges but I would guess those would be few and far between. I simple little land appraisal takes a turn.