The Americas Best Value Inn is a 47 room limited service hotel situated on a leasehold parcel (described herein) which expires November 30, 2036, located in Tahoe City. The hotel is a 2-story, L- shaped structure with interior/exterior corridors. The hotel has an outdoor pool and surface parking for approximately 51 vehicles. The hotel includes a central lobby/registration, breakfast area, 2nd floor spa and a large apartment for a live-in manager.