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Indian River County 1 Impact Fee Update Study <br />jurisdictions. This analysis resulted in an estimate cost of $210 per square foot for primary <br />buildings and $50 per square foot for support buildings. <br />In addition to building value, land values were estimated for future land purchases. Land <br />value was determined primarily through a. review of the value of parcels where the current <br />public buildings are located, as reported by the Indian River County Property Appraiser, and <br />an analysis of vacant land sales and values of 1 to 15 -acre lots in Indian River County. This <br />analysis resulted in an average land value of $90,000 per acre. Additional information is <br />included in Appendix F. <br />Tindale -Oliver & Associates, Inc. <br />January 2014 <br />33 <br />Indian River County <br />Impact Fee Update Study <br />