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FAIRVIEW TRAILER PARK <br /> CAPITAL IMPROVEMENTS <br /> EXISTING AS OF 1/1/97 <br /> IMPROVEMENTS ORIGINAL COST <br /> Duplex 1,059 sq. ft. $ 52,392 <br /> Laundry room 136 sq. ft. 1,856 <br /> Landscaping 6,500 <br /> Fences 627 ft. 1,223 <br /> Pads 22 10,010 <br /> Sewer lines 15,816 <br /> Water and Gas Pipes 13,000 <br /> Electrical 1,300 <br /> Gas and electrical meters 4,247 <br /> Asphalt approx. 10,000 sq. ft. 6,240 <br /> EXHIBIT 8-3 <br />