4.4.3.2. Value of the Land (Site) as if Vacant.The value of the site as if vacant and available for its highest and best use is generally estimated by analysis of comparable sales (i.e., by application of the sales comparison approach).562 Of course, this does not allow an appraiser to disregard actual physical conditions that a reasonably prudent buyer would consider: “A proper appraisal methodology has to account for those physical conditions.”563