- 3 industrial comps within 2.1 mi, +/-25% sqft, sold in last 14 mo -- median $2.18M
- Income approach: $11.50/sqft NNN vs county's implied $15.20/sqft
- MontCo CLR 0.3076; assessed value implies $3.25M market — income approach says $2.5M
We cross-reference county assessed values against market valuations using AVM models, income approach analysis, and comparable sales data. Properties must show a 20%+ gap between assessed and market value to make the list. Every flag includes the methodology so you can validate before outreach.