On february 3, gallatin repair service extended an offer of $94,000 for land that had been priced for sale at $107,000. On february 28, gallatin repair service accepted the seller's counteroffer of $102,000. On october 23, the land was assessed at a value of $153,000 for property tax purposes. On january 15 of the next year, gallatin repair service was offered $163,000 for the land by a national retail chain