Not dissimilar to if they were installing sidewalks on your street and billed you back for it based on the frontage you have. 

Need someone for this coming snow season.Can anyone recommend a reliable man (company) with a shovel to do residential row houses sidewalk snow removal and salting for a few properties in Frankford area?

If the side walks, Gazebo, benches, playgrounds , etc. 

NYC hates landlords and that is a fact when you get a $300 fine for having a dirty sidewalk or $5000 violation for being falsely reported by the DoB.

In west passyunk, they're also doing major infrastructure upgrades currently (gas lines, water/sewer etc) and when they're done with that.. paving the roads and re-doing the sidewalks (this was confirmed by workers last week when they were in front of my property). 

I plan for a minimum of $2k for code inspection work- sidewalks, window locks, trip hazards, maintenance issues (basement wall sealing, exterior brick work, painting exterior trim on windows, screens, and then all of the expected- plumbing, HVAC cert, chimney cert, electrical,  and on and on.)  

The land has in a high growth area in Northwest Arkansas and has seen the frontage road go from a 2 lane road to a 4 lane road with nice wide sidewalks and planted trees.

Are the comps, really comps (i.e. ranch vs two story, sidewalks versus no sidewalks, subdivision vs not)?

I moved the rest of their items to the sidewalk (not on poop, which i didn't see in the grass either) and they did car loads from there.

And based on your $120K number, I'm guessing your costs don't include engineering, erosion control and storm-water management plans, utilities, sidewalks, streets, etc.Also, just because zoning will allow you to build 7 houses on that land (what is it zoned?)