To be accurate with comps you have to know the market intimately, go inside as many of the comps as possible: see, feel and smell them yourself and know how to adjust appropriately for many various things like appraisers do.

This just looks and smells terrible on the face of it. 

With the lower tenants smoking downstairs, and the smell of their smoke wafting into the upstairs, we are concerned that smoke smell will turn some potential renters away.I know we need to honor the lease that the tenants were under before we bought the property. 

The smell was incredible.

That smelled off.  

Most days it didn’t smell though.

When the rental period is over, the car is dirty, has a funny smell, and there's a small new ding. 

Check with your state real estate governing body to find out what they require.  

Mainly because I have to pass inspection from the accrediting body prior to staring the business in the front portion of the building approx 3000 sqft.

And even in areas with no fire damage, you'll almost certainly need to replace the carpet, Kilz and paint the walls as the smoke smell won't come out otherwise.