Business/Lot Wholesale Value Help

[Onan Dumas]

Hey BP I hope everyone reading this is having a great weekend so far.

My mom referred over to me a lady who sold my parents 2 lots for their business many years ago and is looking to offload some properties, particulary one that is just across the street from my parent's business location. It is an unused car/tire shop that looks very similar to what an abandoned Firestone would look like. It has been sitting there for over 20 years untouched and the lady I'm helping owns it free and clear. I am trying to valuate the property but I will be honest that I have no idea how to value this lot/business property. Am I over thinking this? I feel like i am being tripped up because this could be seen as finding value to land but am confusing myself because there is a structure still on it.

Can anyone help me with this? Any advice is appreciated!