68.7 acres = $93,771.47/acre Structures occupying submerged lands 2550 ft2 = .0585 acres x $93,771.47/acre = $5489.38 x 12% = $658.72 43,560 ft2 Water Area 26.130 fe = .60 acres x $93,771.47/acre = $56,249.96 x 12% = $6750.00 43,560 ft2 Fee based on FMV = $658.72 + $6750.00 = $7408.72 V. Total Fee Ne