On June 25, Tin Roofing extended an offer of $148,000 for land that had been priced for sale at $169,000. On July 9, Tin Roofing accepted the seller’s counteroffer of $161,000. On October 1, the land was assessed at a value of $242,000 for property tax purposes. On December 22, Tin Roofing was offered $258,000 for the land by a national retail chain.