Regardless of whether an appraisal is performed by a bank, a mortgage company, a private fee appraiser or the county Auditor, the goal is still the same: to estimate today's fair market value (selling price) for a piece of real estate.  In other words, if your real estate (and/or buildings) would sell for about $80,000 in today's real estate market, your appraisal should be in the $75,000 to $85,000 range.