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PETITION FOR PIWIJA TE and GRANT OF LETTERS
NO'H ~_L:_~c;~~l!t q
To:
r:.:war(' of _Elo,ella]J_....R!!S.fle)l --....--
a/so known as ____~_,__,,'_u____~__.._..______
_______._,_______,....,__ Register of Wills for the
IJ('('l'a.l'et/, Counl y of _C!lmD_llLLand in
Social SCCllrity No, 190- i 2-809'2' ___ Commonwealth of Pennsylvania
The retilion of the ondersigned respectfully repre,cllts that:
Your pClilioncr(s), who is/arc 18 years of age or older an the cxcl.:ul.J:.i~
io the last will of Ihe aho'e decedent, daled,_ AuguSL..30,-,___
and eodici\(s) dated --"..None---------------,,-----H ----,,----
named
, 19..8.9_
(\talc rl'lC\'i1111 l'il'~'1l11l\lalKc'.. c,~, H'IlIlIKialillll. d1..'i\l hIll' t:\t:l'l1hlr, CIC.)
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Decendent was domiciled al dealh in Cumberland County, Pennsylvania, with
"r _last family Of principal f~,'ipen\e a~. 2 Ca.:lisle Road, Newville,
P~pn~yb!an.ia,__J 7241 ~~_L&fV
(11\1 \llWI. nllmh~r anti Illlll\l'lj1<.lIilY)
Deeendent, then __, 79 years of age, died August 3l.., , 19 97
al
E'eept as follows, decedent did not marry. was nOl9ivoreed and did not have a child born or adopted
after e'eellliolt of the ,will offered for probate; was IInlthe victim of a killing and was never adjudicated
iIK'olllj1rll.'nl: ~_~__
Dccl.:l1dcnl at death owned property with cSlilmncd valucs as follows:
(If domiciled in I'a,) All personal propcrty
(II' not domicilcd in Pa.) Personal property ill Pcnnsylvania
(I I' nol domiciled in I'a,) Personal property ill COllnty
Value of real ~slmc in Pennsylvania
situlllcd as rollow\: 82 Carlisle Road, Newville, PA 17241
$ LfcJ }odO ,
$
$
$
I I (' ,0 l>O _
.
WHEREFORE, petitioncr(s) respeelfully wluest(s) the prohate of the last will and eodieil(s)
presented herewith and thc grant or Iellers---.Testam.entar...y
, llC\liIOWnlary; mlllllni"lrallon "':.1,<1.; administration d.h,n.c,t.a.)
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Rosalie F. Lehma
.6!LBr.oacL_S_tr,ee_t_____.......____
Newville. ...P.A........U.2...41_____
OATH 01<' PERSONAL REPRESENTATIVE
COMMONWEAI:I!:I OJ.' I'ENNSYLVANIA
COUNTY 01; _Gumhe.r.l.an~
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Th~ petitioller(s} abo\'c-Ili:tll\l'd !'\\'\:ar(s) or 1Irt'ir11l(sl (hal the statemcnts in the foregoing petition arc
true and ':lI{(eel 10 the best III 1\'" kllowledge aud belief of pelitioner(;) and Ihat as pcrsonal represen-
tatil'L'(') or thL' ;lbO\T dcl.'edent pel;linl1er(s) will\\L'1I and Iruly administer the estale according to law.
Sw~rn 10 ,ll' affirm!)' Jl_nll. snilserihe". j' .1.-~.<:J, J..' -Y.. ~a-V ~
fhct'91I.' Ill\! thh _"._ _.____..______._ da~ 01 ~
~ ,.--r " I, IY_~7 Rosalie F. Lehman !a
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WARNING: It Is Illegal to duplicate this copy by photoslat or photograph.
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COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH. vllAL ~ECDAOS
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21-97-749
LAST WILL AND TESTAMENT
I, FLOELLA P. RUSSELL. of West l'ennsboro Township. Cumberland County.
Pennsylvania. declare this to be my Last Will and Testament and revoke any
will or codicil previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part of the
'--
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~
administration of my estate.
ITEM II: I devise and bequeath all of my estate of every nature and
wherever situate to my daughter, ROSALIE F. LERMAN. of 64 Broad Street,
Newville, Pennsylvania, providing she shall survive me by thirty days.
ITEM Ill: Should my daughter, ROSALIE F. LEHMAN predecease me or die on
or before the thirtieth day following my death but leaving issue who so
survive me, such issue shall receive, per stirpes, the share that she would
have received had she so survived me.
ITEM IV: I appoint his or her respective parent or guardian as guardian
of any property which passes outright either under this will or otherwise to
a minor and with respect to which I am authorized to appoint a guardian and
have not otherwise specifically done so, provided that this appointment of a
guardian shall not supersede the right of any fiduciary in its discretion to
distribute a share where possible to the minor or to another for the minor's
benefit. Such guardian shall have the power to use principal as well as
income from time to time for the minor's support and education (including
secondary, college education, both graduate and undergraduate, professional
and other education) without regard to his or her parent's ability to provide
for such support and education, or to make payment for these purposes,
without further responsibility to the minor or to the minor's parent or to
any person taking care of the minor.
ITEM V: I direct that all taxes that may be assessed in consequence of
my death, of whatever nature and by whatever jurisdiction imposed, shall be
paid from my residuary estate as part of the expenses of the administration of
my estate.
ITEM VI: I appoint my daughter, ROSALIE F. LEHMAN, Executrix of this my
last will. Should she fail to qualify or cease to act as Executrix, I
appoint my Attorney, HAMILTON C. DAVIS, Executor of this my last will.
ITEM VII: I direct that my Executrix or guardian or their successors
shall not be required to give bond for the faithful performance of their
duties in any jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will
and Testament, written on three (3) sheets of paper, dated this 3d
,4t-)/-H l- ,1989.
day of
1/ ~..//d .p~-Z.A,,/e jSEAL)
F1oe11a P. Ru sell
The preceding instrument, consisting of this and two (2) other
typewritten pages, each identified by the signature of thp. testatrix, was on
the day and date thereof signed, published and declared by the testatrix
therein named, as and for her Last Will, in the presence of us, who at her
request, in her presence, and in the presence of each other have subscribed
=, ._, .. ."....., h. co. 1.
residing at ,;!Ita/v, !( ft3i
IJ~ );1, residing a~~/1
2
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"f!;:'l;,(i<i,}.l!V~_~W:<J..'o;r;\'.~lO,,:c,:""',(;.:..,....,,T"""'" .._.,..__..__',..,.'._T"~."~_""'.." .-...---'."......-
~O"~ ~EAlTH OF PENNSYLVANIA
DEPARJKENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURe, PA 111Z8.0601
ROSELlE F LEHMAN
64 BROAD ST
NEWVILLE PA 17241
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 97-0749
ACN 97148415
DATE 11-17-97
UW.\UI U ,,., "."1
TYPE OF ACCOUNT
o SAVINGS
o CHECKING
o TRUST
00 CERTIF .
EST. OF FLOELLA P RUSSELL
5.5. NO. 190-12-8092
DATE OF DEATH 08-31-97
COUNTY CUMBERLAND
REHIT PAVHENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
Note'.
~~
HLuJ.
~ fax. P (.LJ' d.-
II / (;),J en
ORRSTOWN BANK has provided the Depllrt.,ant with the infor.lIUon ll.ted below which hll' bun used In
celcull1tlng the potential tax due. Their record. Indicate that at the d811th of the above decedent, you were a joint owner/benaflclary of
thl. account. If you f.. 1 thl. infor.ation is incorrect, please obtain ~rltten correction fros the flnancl~1 institution, att"Ch D COpy
to th). ftlre ""d r1tllrn it.., tto~ ebo,," 1!'l~..t;ot:::I. This account:' taxzot,ll in a,;col-dnnca .,:t:. ~hfl !r,lHiu-ltl:ln'') rex lllws of ~h~ COSsol'1u.alth
",,4 "!:_.~".......I. : :~"::!'=~": :..:..~.::::: :::::.:;.;-:':: t:.:; ::;!:!:",. ~7;;O: :",::' ::'::".
20.114.28
50.000
10,057.14
.15
1,508.57
TAXPAYER RESPONSE
},..I1A%LtlRE.?TO?RE$I'Q!lltJfXLLRESU.L. TIWA!lOI'FIC. IALT. AX. flSS.E.SS. MEN. '1'..,'.8. A..SE.DO.N. TtlISN..O.'1'...I.CI!,
....,. ....."......-.. ".....,....,,_.. ,,,.............................-,..,,' ...."".,'..',,',,''',.. ',' ,.,_....,' ',..' '.." , ...,..... " "
COMPLETE PART 1 BELOW .
Account No. 003-0041109
Account SalanCG
Percent Taxable
AMOunt Subject to
Tax Rat.
Potential Tax Due
Tax
PART
IT]
. . SEE
REVERSE SIDE FOR
03-20-89
FILING AND PAYMENT INSTRUCTIONS
Dat.
Establlsh.d
To insure proper credit to your account, two
(2) copies of thIs notice must acco_pany your
pay.ent to the Register of WIlls. Make check
payable to: "Register of Wills, Agent"".
x
NOTE: If tax pay.ents arQ .ade wIthin thrae
(3) sonths of the decedent"s dota of death,
YO\I _ay deduct a 5Z discount of the tax due.
Any inherItance tax due will beco.e dollnquent
nlnQ (9) months after the date of dQath.
x
A. 0 The above Infonatlon and tax due is correct_
1. You .ay choose to r..it peysent to the Register of wills with two copl.. of this noUce to obtaIn
a di.count or evoid interest, or you .ay check box "A" and return this notice to the RegI.tar of
Will. and an officIal asse,s.ent will be is.ued by the PA Depart.ent of RQvenue.
B. ~ Th. above l!lsset has belln or will bo reported and tax paid with the Pel'1nsylvanla InheritanCQ Tax return
to be filed by the decedent"s rapresentetlve.
[CHECK ]
ONE
BLOCK
ONLY
c. ,
The above inforsation is incorrQct and/or debts and deductions were paid by you.
-You .ust cosplete PART 0 and/or PART @] below. .
If you indlcat. a different t
relationship to decadent:
PART
~
TAX RETURN " COMPUTATION
LINE 1. Oete Established
2. Account B.lanc.
3. Percent Taxable
4. Amount Subject to Tax
S. Debts and Deductions
6. A.ount Taxable
1. Tax Rate
8. Tax Due
PART
[!]
DATE PAID
PAYEE
Under penalties of p~rjury, I
cOM~he b.st.of~:no 1
OF
1
2
3
4
5
6
7
8
/OFFI~I AqU~.EONl,X<. CJ~fll":
....,..,.,p,.,..,.~.......,....P.',E."p~~T~~NTO~~,~,VENUE <.,i,.,'.,....',',!.
PAnT
'".".. :~''- ,._-:,;"t".""...":;,::f,.".;.""..,--:-,,
::::::::::::\:1::::'-':-:-:" .':;::
::::::::':::,:;;.:2:\:::::::'::,:;; :';:::;:h;t>;:.'
,,', .'., ...'.',',. ,',', :::::;:~~:;<:t:;:::::;:;: ::::::\~::::::::::::>' .., ,':';.:.
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"4'
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100 <;1. \ 46> ......
. 0 1D'1','>"
10 () 3 lj. ~ .... 8'......'" ..' ..,
DEBTS AND DEDUCTIONS CLAIMED
TAX 0 .JOINT/TRUST ACCOlli'lTS
... -2.0--8-'1
2.c. 1I LI . ::l.S
<;n 00
I 0 () <:;1 I '-I
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....-
.'..,,-,..',".',;,,'
....".",,_.',"
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DESCRIPTION
AMOUNT PAID
\
TOTAL (Ent.r on Line 5 of Tax Computation)
I
.
facts
I have reported above are true, corr.ct
HOME (711) 171,,-7W~
WORK ( I > .;;).4\" - q
end
cY
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GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN AN OfFICIAL TAX ASSESSHENT with IIPpllCllble Inte,...t ba'lId on JnforllDtlon
.ubllltt~ by the flnancl.l Institution.
2. InMrltenc:. UX becOMI delinquent nln. 1I0nthl IIUer thll dlc.de"t', dlt_ of d..th.
S. A joint account 1. taMable IIva" though the dlcedant', nil.. wal added II' II lIatte" of convenl.ncl.
~. Account. (Including tho.. hald betw.en husband and wlf.) which the decadent put In joint "aaat within O~. y.ar prior to
death .r. fully taxable II' tren,fart.
5. Account. .,tabllshed jointlY b.t...." hu,band end "if_ 1I0rl th8n ana yur prior to d..th ar. not tllxllbl..
6. Accounts hald by II dlclda"t "In trult for" another or othars era talCable fully.
REPORTING INSTRUCTIONS - PART 1
- TAXPAYER RESPONSE
1. ILOCJC." If tt.. l"fDr..Uon and CODPut.Uon In the noticII ar. corract end deduction. ara not baing chl.ed, plllU an "X"
in block ...... of P.rt 1 of tha "Texpsyer Ra.pon.e" .ectlon. Sign two cop I.. and sub.1t Ut.. with your check (or the' a~t 0'
tax to tM Rqlster of Willi of the county Indicated. Tha PA Dap.rt..nt of Ravanu. wUl luu. an offlclal ........nt
(For. REV-15A8 EX) upon rac.lpt of the raturn fro. the Raglstlr of Wills.
2. BLOCK I . If tM ...at spaclfl.d on this notlc. has baen or wIll b. raportad and tax paid with the PeMlylvanla Inharltanc.
TaM Raturn 'Uad by the daudant"s rapr..antatlv., placa an "X" In block "B" of Part 1 of tha "TaxpaYIr Raspon.... sactlon. Sign one
copy 8I'ICI r.turn to tha PA D.p.rt"ant of RlVlnue, Buraau of Individual Taxes, Dapt 280601, Harrisburg, PA 17128-0601 In the
anv.l~ provldad.
S. BLOCK C . If tha notlc. Information Is Incorraci andlor daductlons ara b01na clel..d, chac~ block "C" and coaplate Parts 2 and S
:..::c.::;"~.~:"\:: ~= ~~<: !~~~!"~,:,H'!"" .....!...... C'l!:,,, t..." ,...",... ....0'4 c"k~lt t!'v.", ..\t~ ......')1 ctl1t:k f,... t.,. 1I."l.m~ of tCl,' ...",,"bl. t;e t;he Ii:CIIQ!,~tar
of will_ of the county Indlcat.d. Th. PA D.part.ant of Rav.nu. will IssuCII an official a..essICllnt (For. REV-1548 EX) upon recalpt
of tM roturn fro. tha R.glster of Will"
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Entar the data tha eccount orlginelb we. ..tabll.h.d or titlClld In tha lIannar CII){JsUng at det. of d.ath.
HOTE: For a dacedant dying aftar 12/12/82: Accounts which the d.cad.nt put In joint na... within on. (1) y.ar of d.ath are
taxable fully as transf.rs. How.vCllr, there Is an .xcluslon not to CIIxcead 'S,OOO per transferee r.vardless of the valua of
the account or the nuabar of accounts held.
If a double a.tarl.k (..) appaars before your first na.a In the addrass portion of this notlcCII, tho $S,OOO exclusion
already hat been deducted fro. the account balance as report.d by the financial Institution.
2. Enter the total balance of the account Including Interest accrued to the data of dCllath.
3. Th. parcant of tha account that Is taxable for each survivor Is dater.lned as follows:
A. ]h8 p.rc.nt taxable for joint assets e.tabllchad .ore th.n one ye.r prior to the decadent.s de.th:
1 DIVIDED BY TOTAL HUHBER OF
JOINT OWHERS
Exaapla: A joint esset registered
DIVIDED BV TOTAL NUHBER OF )( 100 . PERCEHT TAXABLE
SURVIVIHG JOINT OWHERS
In the nale of the decedant .nd two other parsons.
B. The percent t.xable for assets created within one yaer of the dCllc.d.nt's dCII.th or accounts ownClld by tha decedent but held
In trust for anothar Indlvldual(s) (trust ban.fici.rles):
1 DIVIDED BV 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) . .167 X 100 . 16.7~ (TAXABLE FOR EACH SURVIVOR)
1 DIVIDED BV TOTAL NUHBER OF SURVIVIHG JOINT
OWNERS OR TRUST BENEFICIARIES
X 100 . PERCENT TAXABLE
Exe~la: Joint account reglst.red In the na.e of the decadent and two other pursons and est.bllshed within one yeer of daath by
tha dac.dent.
1 DIVIDED BY 2 (SURVIVORS) . .50 X 100 . 50~ (TAXABLE FOR EACH SURVIVOR)
4. The alount SUbject to tax (11M 4) is datar.lned by lIultlplYlng the eccount balance Cline 2) by tha percent t.xeble (lIna 3).
5. Enter the tat.1 of the debts and deductions listed In Part 3.
a. In. aloun1: l.xalu.e (.Line 0) 1. oe~.rolifl,,<i D:J sUutra...Tl~~ thw c::...,:. a,a.l d6:..;u..tloll:; ::'1:1"": 'l~ f'~;', \.;,:: :Sl;:~'..l:,'; ~:.:t:J...~1 ." ~...'^ ~:.~".. .'~.
7. Entar the appropriate tax rate (1lne 7) as detar.lnad bCIIlow.
A. For dates of death occurrIng after 6/30/94, the tax rat.s For transfers to spousas are as follows:
1. Dates of da.th on or eftCllr 7/1/94 and befora 1/1/95 tha r.te Is S~.
Z. Dati' of d.ath on or aftar 1/1/95 transfers to spous.s will bo t.xed at O~ tax rate.
Hote~ For dates of doath prior to 7/1/94 trensfors to spouses arCII taxable at 6~.
B. Traflsfers to lInCllal descendants Including father, Rother. son, daughter, grandchlldr.n, son-in.l.w,
daughter-ln. law, stapchlld and thCIIlr Issue are taxable at six parcent (6~).
C. TransfCllrs to all others Including brother, sist.r, unclCII, aunt, n.phCllw and nlec. are taxablCII at flft.CIIn parcant (IS~).
D. If you change the t.x rate, pl.... spaclfy your relationship to tha decedent In tha araa provided.
8. The amount of tex due (lln. &) Is d.tar.ined by .ultlplylng the a.ount t.xable (line 6) by tha tax rat. (line 7).
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allow.bl8 dabts and deductions are deteralned es follow':
A. You legally ara rospon.lble for p.y.ant, or the a' tat. subject to ad.lnl.tratlon by a person.l rapresGntatlve I. Insufficient
to pay the deductlbla Ite.s.
8. You actu.lly paid the dCllbts aHCllr death of the decClld.nt and can furnish proof of pay..nt.
C. Dabts being clel.ad .ust be Ite.lzed fully In Part S. If additional space I~ needed, usa plain paper 8 l/2~ x 11". Proof of
p.y.ent ..y bCII rCllquested by tha PA Dap.rt.ant of RCllvenuCII.
:'i~v~il~g~6~il~+A~~ItN1!'o\tEfTtJNS~o5JAA~csEl~iIEglf~~fAbtA~Qi'u
:',':':': ",)),:,::::::>,':'>" :': R ESIS'T E.R>,OF,>,WILL~h:':'PA": D EP ARTMENl, OF. . R EVENUEi DIS1RI Cli:OFFI CE:i: ','"", ,,:::::;:::::::"'::':':':':' ',',,',
:::'::::: ,',' ,',,"u uORCALCTHEllUREAUOF,uINDIVIDUAlTAXES;' TAXPAVER'lNQUIR'l'UNIT' IN ',' ,:, :" ' ',,', "":: ",",
,......:.,""",~~~~+~~9~9~THH1J~J~~~g?, TDDI (717) 772-2252 (HEARING J.~r~IRED ON.!i~t,.
COMMONWEALTH OF PE:.NNSYlVANIA
DEPARTMENl OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBUHG, PA 17128.0601
W~'
)1
-, .
NO. AA 242447 REV 11.2 EX (t"96)
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
HAMILTON C DAVIS ESQUIRE
101
$10.2::17.14
75 EAST KING STREET
SHIPPENSBURG, PA 17257
FOlD HERE .
FOLD HERE
ESTATE INFORMATION:
FILE NUMBER
21-1997-07l.9
NAME OF DECEDENT ILAST)
SSN 1<:;>0-12-8092
(FIASTI
(Mil
RUSSELL FLOELLA P
DATE OF PAYMENT
11/12/1997
POSTMARK DATE
0/00/0000
COUNTY
CUMBERLAND
DATE OF DEATH
::l
REMAAKS ROSAL I E F LEHMAN
C/O HAMILTON C DAVIS ESQUIRE
SEALCHECK# 110
TOTAL AMOUNT PAID
$10,237.14
vz
, /) ,J?
RECEIVED BY/I. ( _' - / 1/ U ' /-
, ./ .' I , / ~
11ARY C. LIS A'I:', /f/;;/ L_
REG I STER' OF WILLS";" Lb" ' I
/
r[GI,(~;lEF~ DF 'N11.LS
-- ..- --~-,.
-....._____________ ____ _____,__ _ .___ _.__ __.__m _....--- _.__.__.__________________
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-;.::~.--------------...:...W. ~ "..~..'rr..._ I :"r
LAW OFFICES OF
JOEL R. ZULLINGER HAMILTON C. DAVIS
A PROFESSIONAL CORPORATION
200 CHAMBERSBURG TRUST SLOG,
CHAMBERSBURG PA 17201
(717)264-6029
(717)532-7570
FAX (717)264-1884
e-mail
zulngrj@cvn.nat
DALE F. SHUGHART. JR,
OF COUNSEL
75 EAST KING ST,
POBox 375
SHIPPENSBURG PA 17257
(717)532-5713
FAX (717)530-5222
a-mail
davish@cvn.nat
November 7, 1997
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
ONE COURTHOUSE SQUARE
CARLISLE PA 17013
Re: Estate of Floella P. Russell 1997-00749
Dear Sir or Madam:
Enclosed is the Inheritance Tax Return, filed in duplicate,
for the Estate of Floella P. Russell, who passed away on August 31,
1997. Also enclosed are two checks; one for the $15.00 filing fee
of the Inheritance Tax Return, and the second for the tax payment
at discount in the amount of $10,237.14.
Thank you.
Sincerely yours,
:Z:!!:!~~f~
Assistant to Hamilton C. Davis
HCDjtmb
Enclosures
REPLY TO SHIPPENSBURG OFFICE
20. If line 19 is grealer than line 18, enter the diHerence on line 20. This islhe OVERPAYMENT.
II D.IlI:r.ra!'llil~I:..I.Tj'11..'H"'t'"l'I.I~"1I11....ii1l"1'1":'r.ri"TI'III..Jt.'.tU~'JlII~'I--.M
21. If line 18 is grealer thon line 19, enter the difference on Line 21. This is the TAX DUE.
A. Enter the interest on the balance due on line 21A.
B. Enler the total of Line 21 and 21A on line 218. This is the BALANCE DUE.
Make Check Payable to: Reglst.r of Wills, Agent
I .... BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ..(
Under penalties 01 perjury, I declare Iha' I have examined ,hi. re!Urn, including accompanying sch.dule. and .tatemenll, and to ,he be,' 01 my knowledge and belief,
i' i. Irue, carre" and campl,'e, I declare Ihal all roal e.'at. has been reported at Irue market value, Declaration of preparer ather ,han the personal represenlative i.
based on all information of which preparer hos any knowledge,
SIGNAl OF PERSON RESPONl'..5J fOR fll R URN ADDRESS DAn; / I
. -7. a...-. 64 Broad Street, Newville PA 172 1 1/ (p - q7
REPARE T fR THAN RE SENTATl\lE ADDRESS CATE
75 East King Street, Shippensburg PA 17257 /I/JiC/7
,
, .
'REY.1500 :~+ 17,QAI
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
rn 1. Original Return
o 4. Limited Eslate 0 40. Future Inlerest Compromise
(for dates of death aher 12.12.82)
[jJ 6. Oecedent Died Testate 0 7. Decedent Maintained a living Trust
(Allach copy of Willi (Allach copy of Trvsl)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPlETE MAIliNG .ADDRESS
Hamilton C. Davis, Esq. 75 East King St,:
TElEPHONE NUM'" Shippensburg PA 17257
532-5713
\,
~
COMMONWEAltH OF PENNSYlVANIA
DEPARTMENT Of r.!VENUE
OEPT 280601
HARRISBURG. PA 17118 060 1
DECEDENT'S NAME 1~.AST. flllSI, AND MIDDlE INITIALl
Russell, F10el1a P.
DAlf Of BIRTH
...
ill
fil
lrl
a
OAt( Of DEATH
SOCIAL SECURITY NUMBER
190-12-8092
8/31/97
6/19/18
III .."\I(AllIl SU.~IVI""c. vouu S NU'I fIUT, IIUT AljO ...'OOlllllll,AII
[] 2. Supplemental Return
z
a
5
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...
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1. Real E,'a'e (Schedvle A) ( 1 )
2, Slack. and Bands {Schedule BI ( 2 )
3. Closely Held Slock/Partnership Inlerest (Schedule q I 3 )
4. Mortgoges and Noles Receivable {Schedule Dl (41
5. Cosh. Bonk Deposits & Miscellaneous Personal Property {5 I
(Schedule EI
6, Joinlly Owned Properly {Schedule FI ( 6 )
7, Tran.le.. (Schedule GI (Schedule l) (7 )
8. Total Gross Assets (tolal Lines 1.7)
9. Funeral Expenses, Administrative CosIS, Miscellaneous 19)
Expenses (Schedule HI
10. Debts, Mortgage liabilities, liens (Schedule I) (101
11. Total Deductions (total lines 9 & to)
12. Net Value of Estate (Line 8 minus line 11)
13. Charitable and Governmental Bequests (Schedule JI
1.4. Nel Value Subject to Tax (line 12 minus line 13)
15. Spousal Tranders (for doles of dealh aher 6-30.94)
See Instructions far Applicable Percenlage on Reverse P51
Side. (Indude valuln from Schedule K or Schedule M,l
16. Amount of line 14 taxable at 6% rote (161
Ilndude values from Schedule K or Schedule M,I
17, Amount of line 14 taxable at 15% rote (171
llndude values fram Schedule K or Schedule M,)
18, Prindpallax due (Add tax from lines 15. 16 and 17.)
19. Credits Spousal Poverty Credit Prior Payments
+ .lf12.3-1....14- +
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...
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a
u
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C
...
I S - 2..0 2. - t-J
fOR DATlSO. DEATH AnER 12/31/91 CHECK HERE
IF A SPOUSAL
POVERTY CREDIT IS CLAIMED 0
FILE NUMBER
2\
COUNTY CODE
DECEDENT'S COMVLfU AOORf~!t
97
YEAR
0749
NUMBER
82 Carlisle Road
Newville, PA \7241
Counl Cumbe r land
AMOUNT RECEIVED ISH INSTRUCTIONS)
OJ,
05,
~8,
Remaindor Relurn
(for dotes of dealh prior 10 12.13.821
Federol Eslate Tax Relurn Required
Tola1 Number of Sofa Deposit Boxes
R400CLOO
None
None
None
66624.88
37678.54
4805.04
193.\08.46
(B)
12313.45
1195.97
(11)
(12)
(13)
(14)
13,509.42
179,599.04
None
179,599.04
X._=
179.599.04
10.775.94
x ,06 =
x ,15 =
(1BI
Discount
qR 80--
Interest
10,775 q4
0.00
(191
(201
(21)
(21A)
(21B)
o 00
u.uu
.
,
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LAST WILL AND TESTAMENT
I, FLOELLA P. RUSSELL, of West Pennsboro Township, Cumberland County,
Pennsylvanla, declare this to be my Last Will and Testament and revoke any
will or codicil previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part of the
administration of my estate.
ITEM II: I devise and bequeath all of my estate of every nature and
wherever situate to my daughter, ROSALIE F. LEHMAN, of 64 Broad Street,
Newville, Pennsylvania, providing she shall survive me by thirty days.
ITEM III: Should my daughter. ROSALIE F. LEHMAN predecease me or die on
or before the thirtieth day following my death but leaving issue who so
survive me, such issue shall receive, per stirpes. the share that she would
have received had she so survived me.
ITEM IV: I appoint his or her respective parent or guardian as guardian
of any property which passes outright either under this will or otherwise to
a minor and with respect to which I am authorized to appoint a guardian and
have not otherwise specifically done so, provided that this appointment of a
guardian shall not supersede the right of any fiduciary in its discretion to
distribute a share where possible to the minor or to another for the minor's
benefit. Such guardian shall have the power to use principal as well as
income from time to time for the minor's support and education (including
secondary, college education, both graduate and undergraduate. professional
and other education) without regard to his or her parent's ability to provide
'""~"1\\>:'V;;_'_~~.-. -, ~-- ...",. '''.'.,' ~.'"'''~,~,''' ;';';r''''''M:;':',~~~"t.:..;;~;;,l,:;; '~;:;'J..~: ';.'~ ':-,,-,;jU':';;. ., -'; .'
for such support and education, or to make payment for these purposes,
without further responsibility to the minor or to the minor's parent or to
any person taking care of the minor.
ITEM V: I direct that all taxes that may be assessed in consequence of
my death, of whatever nature and by whatever jurisdiction imposed, shall be
paid from my residuary estate as part of the expenses of the administration of
my estate.
ITEM VI: I appoint my daughter. ROSALIE F. LEitMAN, Executrix of this my
last will. Should she fail to qualify or cease to act as Executrix, I
appoint my Attorney. HAMILTON C. DAVIS, Executor of this my last will.
ITEM VII: I direct that my Executrix or guardian or their successors
shall not be required to give bond for the faithful performance of their
duties in any jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will
and Testament. written on three (3) sheets of paper. dated this ~d
4v,JIA (f . 1989.
day of
/J!~//d '~~-Z.AA.?'(_(SEAL)
Floella P. Ru sell
The preceding instrument. consisting of this and two (2) other
typewritten pages, each identified by the signature of the testatrix. was on
the day and date thereof signed, published and declared by the testatrix
therein named, as and for her Last Will. in the presence of us, who at her
request. in her presence, and in the presence of each other have subscribed
0" ..... .. "'0"'" h. .;")
residing at ,YWt/. It) fL5--
residing ad~~~'/'~
2
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I COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
I, FLOELLA P. RUSSELL, the testatrix whose name is signed to the
attached or foregoing instrument, having been duly qualified according to
law, do hereby acknowledge that I signed and executed the instrument as my
Last Will; and that I signed it willingly and as my free and voluntary act
for the purposes therein expressed.
c/iJLI1/eA ;:! yf;M..-7o./L (SEAL)
Floella P. Russell
Sworn to or affirmed and acknowledged
before me by FLOELLA P. RUSSELL,
the testatrix, this $C"'" day of
(1u.~ ' 1989.
b-t d,u...,-
~
Not
P
NOTI",;i:ftl SEAt
-'or" I nll"i~i:OU:'~~. l~ct:H"'" Public
1 f." ,... . u "
"':' l"rn...~'I':': r.:.>rtl. CI,:\i!::r;Jr,d Co.. Pd.
~'t.;.; ~.: t;I:,,~~,lt.lll e",.pi"::: ~L.pl. 9. \991
-------.
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
We, r/II/lfll.77JfI) t!., A"vIS and ....ez.~A trI, ~C1I$f'- , the
witnesses whose names are signed to the attached or foregoing instrument,
being duly qualified according to law, do depose and say that we were present
and saw the testatrix sign and execute the instrument as her Last Will; that
the testatrix signed willingly and executed it as her free and voluntary act
for the purposes therein expressed; that each subscribing witness in the
hearing and sight of the testatrix signed the Will aa a witness; and that to
the best of our knowledge the testatrix was at that time eighteen (18) or
more years of age and of sound mind and under no constrai t or un
influence.
to before
and
t witnesses.
, 1989.
Sworn to or affirmed and subscribed
me by "vAAtll7hl/ t!. 114 vIS
V IF' bll /YI, St'7Ht:
this .,gar- day of LluJ ,/.to.:/.
~/,~~
. .,~otad Pu~lic
3
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..::.-.I:'JLL:.... ;.I'~::""'i :-.,!u:c
~:i:';, 'L.:1:L:~.Jr.: ~=" F~.
. . f.'_:',ir~s ::~1. 1/. i$'il
"
REV.1S01 EX + 112.851
~J~}C\
-~QIo<
COMMONWEALTtI Of PlNNSYlVANIA
INHERITANCE TAX RETURN
_--------- ~~~t~~~t OE.;_~P~~l
ESTATfOi:--- _d_ .. .
SCHEDULE A
REAL ESTATE
\
FILE NUMBER
Russell, Floella P. .. 21-97-0749
p;;;p.;;; lolntly.o;;;-;d';ith-ii~ht~i S-;;;~-I-;'o..hlp mu.t bo disclo.od on S,h.dulo Fl All roolo.lato .hauld bOlopartod at lair market valuo
whi,h I. dollnod a. tho price at whl,h property would bo ..,hanged bolwlln a willing buyer and a willing .oller, nolther bolng campollod
!!.~~'L~l ,011. ~~th having roa.onablo knowledye 01 tho rolevanllacl',
VALUE AT DATE
OF DEATH
ITEM
NUMBER
DESCRIPTION
1.
Single family dwelling located at 82 Carlisle Road, Newville,
Pennsylvania, 17241; Tax parcel I 4~20-1758-076, transferred
to decedent by Richard S. Smith, Jr, and Margaret M. Smith,
husband and wife, on June 19, 1989, by deed recorded in the
Office of the Recorder of Deeds of Cumberland County at
Deed Book "A", Volume 34, Page 237,
Per appraisal by Douglas R. Heineman of B-H Appraisal Service
(copy of Deed and Appraisal are attached)
84,000.00
----- ---------.'-... - ..---.---"- --_.-
-------------------- -.----------.--------- -----
_------------T~TI\~ (A~~enl!r~~Hn!1~ll.ec~ei"!!cJ.li~nl---------~--8~:.~~0. 00_
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LSLOH
MADE t hc
thousand ninc
TillS DEED
10 day of .J1(,'r'L. ,
hundrcd cighty-ninc (1989).
in thc year of our Lord on~
BETWEEN
RIclIARD S. SMITII, JR.. and MARGARET M. SMITH. husband and wife, of 82
Carlisle Road. Newville, Pennsylvani.a. GRANTORS
r .
AND
FLOELLA P. RUSSELL. widow and single woman, of R.D. 2, Newville.
Pennsylvania, GRANTEE
WITNESSETH, that in considcration of Sevcnty-Six Thousand ($76,000.00)
Dollars, in hand paid. the receipt whereof is hercby acknowledged, the said
Grantors do hereby grant and convey to the said Grantee.
ALL that certain tract of land with improvements thereon erected, situate
in West Pennsboro Township, Cumberland County. Pennsylvania, more particularly
bounded and described as follows:
BEGINNING at a point, an iron pin in the center of Pa. Rte. No. 641, at
corner of lands now or formerly of Richard Gilbert; thence over the centerline
of Pa. Rte. No. 641, North 62 degrees 19 minutes 00 seconds East 209.11 feet
to an iron pin in the center of Pa. Rte. No. 641; thence along lands now or
formerly of Gerald Lehman, et ux' South 07 degrees 23 minutes 38 seconds East
319.55 feet to a point, an iron pin, said line passing through an iron pin set
28.70 feet from the iron pin in the center of Pa. Rte. No. 641; thence along
lands of Gerald Lehmsn, et ux, South 60 degrees 25 minutes 33 seconds West
44.81 feet to an iron pin; thence along lands now or formerly of Big Spring
School District North 18 degrees 22 minutes 00 seconds West 33.00 feet to an
existing pipe; thence along lands of same South 55 degrees 02 minutes 24
seconds West 54.81 feet to an existing pipe; thence along lands now or
formerly of Richard Gilbert North 28 degrees 37 minutes 00 seconds West 275.62
feet to a point, an iron pin in the center of Pa. Rte. No. 641, said line
passing through an existing iron pipe 23.56 feet from the pin in the center of
Pa. Rte. No. 641, the point and place of BEGINNING.
CONTAINING 43,953.574 square feet, more or less. as described in the
survey and subdivision plan prepared by Stephen G. Fisher, P.L.S., dated March
21, 1983, recorded in the office of the Recorder of Deeds in and for
Cumberland County, Pennsylvania, Plsn Book 43, Page 52, May 2, 1983.
BEING the same property which Gerald L. Lehman and Emily J. Lehman,
husband and wife by deed dated July 11, 1983, and recorded in the Recorder of
Deeds Office, Cumberland County, Pennsylvania, Deed Book "G", Volume 30, Page
953, granted and conveyed to Richard S. Smith,' Jr.. and Margaret M. Smith, his
wife.
LESS the following tract of land reconveyed to Gerald L. Lehman and Emily
J. Lehman, husband and wife:
BOOKet 34 PACE 237,
;: ;i"",~
"
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BEGINNING at a point. an existing pipe at corner of land. now or formerly
of Richard Gilbert; thence along lands now or formerly of Richard Gilbert,
North 28 degrees 37 minutes 00 seconds West 69.24 feet to a point; thence
along lands now or formerly of Grantors. North 62 degrees 29 minutes 00
seconds East, 129.19 feet to a point; thence along lands now or formerly of
Gerald and Emily Lehman, South 07 degrees 23 minutes 38 seconds East 100.04
feet to an iron pin; thence along lands of same, South 60 degrees 25 minutes
33 seconds West, 44.81 feet to an iron pin; thence along lands now or formerly
of the Big Spring School Vistrict, North 18 degrees 22 minutes 00 seconds West
33.00 feet to an existing pipe; thence along lands now or formerly of the Big
Spring School District South 55 degrees 02 minutes 24 seconds West 54.8 feet
to an existing pipe, the point and place of BEGINNING.
CONTAINING 13,953 square feet more or less. as described in survey and
subdivision plan prepared by Stephen G. Fisher, P.L.S., dated the l4th day of
May, 1985, and recorded in the Recorder of Deeds Office in and for Cumberland
County, Plan Book 47. Page 194.
BEING a portion of the same property which Richard S. Smith, Jr., and
Margaret M. Smith, husband and wife, by deed dated May 10, 1985, and recorded
in the Recorder of Veeds Office in and for Cumberland County, Pennsylvania,
Deed Book "H", Volume 32, Page 457, granted and conveyed to Gerald L.
Lehman and Emily J. Lehman, husband and wife.
The premises herein conveyed are more accurately described in accordance
with the subdivision plan recorded in Cumberland County Plan Book 47, Page
194, as follows:
BEGINNING at a point in the centerline of Pennsylvania Route 64l, also
referred to as S.R. 641, which point is common corner of the within described
lot and lands now or formerly of Richard Gilbert; thence along centerline of
Pennsylvania Route 64l. North sixty-two (62) degrees nineteen (19) minutes
zero (00) seconds East, two hundred nine and eleven hundredths (209.11) feet
to a point at corner of land now or formerly of Gerald and Emily Lehman;
thence along line of land now or formerly of Gerald and Emily Lehman, South
seven (07) degrees twenty-three (23) minutes thirty-eight (38) seconds East,
passing through an iron pin set on the dedicated right-of-way line, two
hundred twenty and eighty-one hundredths (220.81) feet to a bolt set at corner
of Lot A previously conveyed to Gerald and Emily Lehman; thence along common
boundary line of the within described Lot A, South sixty-two (62) degrees
thirty-nine (39)
minutes zero (00) seconds West, one hundred twenty-nine
and eighteen hundredths (128.18) feet to a set bolt in line of land now or
formerly of Richard Gilbert; thence along line of land now or formerly of
Richard Gilbert, North twenty-eight (28) degrees thirty-seven (37) minutes
zero (00) seconds West, two hundred six and thirty-eight hundredths (206.38)
feet passing through an existing iron pipe located 0.23 feet north of
dedicated right-of-way line to the point in the center of Pennsylvania Route
641, the point and place of BEGINNING. CONTAINING a gross area of 34,981.300
square feet.
BOOKa 34 PACE 238
. .- -.. .- .~~."". .-.... ..-
"
UNDER AND SUBJECT to dedicated right-of-way line as shown on the abovc
refcrred to subdivision plan.
AND the said Grantors covenant and agree that they will warrant generslly
the property hereby conveyed,
IN WITNESS WHEREOF, said Grantors have hereunto set their hands and seals
the day and year first above written.
Signed, sealed and delivered
in the presence of:
~,J();11,
(SEAL)
~o ,) ()jw1e~
~~-.b;fkIfAL)
Marga e M. Smith
COMMONWEALTH OF PENNSYLVANIA:
. SS
COUNTY OF CUMBERLAND
On this, the (1 day of Ja.nQ./ , 1989, before me, the
undersigned officer:-personally appeared Richard S. Smith, Jr., and Margaret
M. Smith, known to me (or satisfactorily proven) to be the persons whose
names are subscribed to the within instrument. and acknowledged that they
executed same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and officisl seal.
- fI\:l~~
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'!7'- 'I ...
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'" ~
.....__ f..,
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,;' ...: j..~ ,:.. .
... " .. ~
..'., J
'~:j ~ :. :
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1').'
NOTA~i,\L SEAL .,",,,, ,~;,.: ,
SAllY J. Y;INC.~, NOTARY PUtttIG' . ; ;',', ~.' /" .:
SllIfPHlSDUnG T\W., CUMBERLAND CDUNl'l -: .
MY COllMlSS!QH EXPIRES APRIL 16 1990
~~
........: CuiIIIa. eo.. PII.
,,..............*...
...; 9-~f..i9,.., :l.~/).'"
~ J."~l t\ \)I\,"UJ
.... eo. DleI, Col, AgI. (30 BOOK a 34 PACE 239
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D.H AGENCY, APPRAISAL SERVICE
APPRAISAL OF
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LOCATION
CLIENT
AS OF DATE
APPRAISER
A SINGLE FAMILY RESIDENCE
82 Carlisle Road
Newville, PA 17241
The Estate of Floella p, Russell
82 Carlisle Road, Newville, PA 17241
August 31, 1997
Douglas R, Heineman
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B-H Appraisal Service
163 North Hanover street
Carlisle, PA l70l3
Telephone No.: (7171243-1000
Fax No,: \7171243-1718
9/15/97
The Estate of Floella p, Russell
82 Carlisle Road. Newville. PA 17241
Dear Sir,
In accordance with your rsqusst, I have personally
Inspected and appraised the property located at:
82 carlisle Road
Newville, PA, 17241
The purpose of the appraisal was to estimate the market
value of the property, as improved, in unencumbered fee
simple title of ownership.
The subject property consists of:
6 Rooms
3 Bedrooms
1 Bath (s)
The Ranch style residence contains 1,la6 square feet of
Gross Living Area above grade.
It is my opinion that the estimated market value of the
property as of August 31, 1997 is $84,000.
The above information has been automatically extracted from the
appraisal and inserted in this cover page.
NOTE: This is a Summary Appraisal Report. This page is invalid if
detached from the Summary Appraisal Report. It may not be used
solely as an Appraisal for determining the market value for the
subject property, and is only valid with its complete attached
package of URAR forms, color photographs, addenda, statement of
Limiting Conditions, and original signatures of the state
certified Residential Appraiser. This complete Appraisal is only
valid for the Client, and is invalid if photocopied in part or in
its entirety, or used by anyone else other than the Client without
the prior written consent from the Client and the State certified
Residential Appraiser.
Respectfully submitted,
(
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Douglas R. Heineman
B-H AGENC'i, APPRAISI'\L sERVICE
I'''' . ,i" UNIFORM RESIDENTIAL APPRAISAL REPORT 1'i1, No
r!~I'!~.l'~!!<I,!~_.!:!2J:~r1iE\le_Road__... .. n. ""y Newville ,.." PA Zir!"",_J;Z4~1,
I.!I!! !!!!<..rir!h>dl~lao:Lw.mty.J:,,=e::LBOoJC34Q, Page.23!:! _..!""'"'Y. C\.IITlberland -'-.'.
~",....(!t~L~.~:49'=4P=J. ?~a.=!l.7~_.__.._.._.-. ._" ....T,. .Y"! lQQ/j._nR,t T'm L___9;!/j. a3.~I".'-'!1 ".!!,!,,",~!__P.-
CuntnlOwntr Russell_estate.._.-- __ _-:--__ ~(k~~~[l~lt~ __[~~L~~~_~~___~-=:J - T~'J1!._IJ( tY~n!_.
FC'~ Sim Ie 1l'IUrhn\o1 _ __ I'r!\jtd T)'J>C_. L.J. !~!!I)._._ L~l. C"Il.lllll1illiwtllll~lll~~__..!.."IYJ Wl^' ___"_p__{M<!-
~'!I~bo'~.oool..' !,!.;,~~.",,-west. PennSborcLTc1oYI1Ship'- .. M'r R"""". 46...20-1758=076 ..".,...T~'!.ol2!L .~..-_. -.'
~~.!:!i'.d_N/I\..---..-- ..' p." 'L~,I,.. N/A n.U ... Il'~'!'rl'O' 'NIl ~"oo""f1o'" ,h!'I.."",,,~i,,~ ~.I~.r'" lor ""'L_O__... - -------
. Estate.of.floella.1'. . ~ll _..,^'I'I,,~.._82ucar1isleRcx\d,_Newvi1le, ..p(L.l72<1l.___.____
All.lrUI"
One r'/Rily
1-4 r.mily
MlIhi.r","ily
./jQ.
1.1~ uae ~h.nle
Lx I No' Uhl, [::J U'd,
[]Inpm,;t..
'ft!'
L.J i x.1 SlIhlllh.n L.~_IIlIl",1 1'lrduminulIt
[J ovu7SS [jfI1.\.H~ [."=1 U,.lrrHS ",:oll,.n.y
{howth nit [-=1 IUllioJ l X I St.hlc '-'=.1 Sluw I X lownn
l'ropcrtyvll\ll'OlC-.1 Inmuin. [x] St.hlc I":=-:llkclinin. Ix 1 Trl1lllt
l>emind/luPPly [] Shol1l,c {xJ In b.lanuL.J Ovcr lupply lx J VIUIII (O.S1o'
Mlrktlinl1!!~.D Under) mol. [x=L.tL~~_DJ.~!!. ~~,~~_ r--l Y~~~n~ tl!..V~~"~)
Nol.e: JUce ind the I1Iclal compolilion o( the nti,hbomood Irt nul 1(1(1","01 hclon
N.;,hbo"'ood bound,ri.. orol ,h,~,,,rioti,,: _'JheJll1lt"kgt_ar?iLiE\J:X:~,I!l:l~lcLtl:U:he-Mod:l1_by _~_f@nkfQJ:'l:LThmSP-,-,-
~ Pi-~_~_QLM..~iU?,_SQ.!th-PY-Jl... S,_Rt,_lUll"yj_E:lE\t_py_~_Cl;9El~9,$.
F"lo~ """If",'I'" ""I\,"bmty of II" rro","''' lo "" ",;,hbo"'oool (rn,,'''''' '0 'lO,lo,m",' orol "",,iti.., "nr'o,m,,,' ,,,hili<y. ""..1" ""1\,,. ,<c.): ~....I?!lQjg;t-
are<! i!3 o:lIlvlIDi.!IDLi;O ~JLi\lJCi_gr:("JQ"ry_sbCWi.oo,--'lhe_are<\_is ,_h~V~,3...15...J!lim!t&.griY!L-
fron najor ~s!1g:p.im..QmterP-'!s WE111...iI~_JrN1Y...r~tiQ[!i'IL~rtw:lites.
_~les in the neigl:@rh~ ygty_b.1j:.....9~ tQ.Pl~~l_l...tmgth~L<m!...Qre....J:ypj.CC!l fOL
the arei'!,_Pride of ~p.J.s eviden~.i1i.ti~~~1..L<!5~lJc"um:L~!11ot".-,t:ion are
_qg~te~ tyRical fo.LthlL.<!I"e<!.
M.I\" ,"","I'O~ lo lh' .ubj'" '';Ihbo'''''''' (lod....i" '"rpo" f..' lh, .bo" ,o,do,i,'" ,,1.1'" 10 lh. I"od of rror''''' ,,'u". ",,",odl,ul'r", ,~I m",.tinl,'n.' . ,",10 ..",....
,,,,,,,,ti,,,, r""'''''' r.. ..I. lo lh, ,.;,hbo,hoool, "'''"r';OO ,r lh, r""I",,, ., ..I~ .od fi,~'lo, ,,,,,,u;.~. ",.): ...hY?r9.g~k~tioo.t.~ is 3-6
J!OOths. Seller ~iQOOs>Q;1.1r at t~~Li!I'e ~l1y_yn:I~_$:l,QQQ,-'1h~LE~e+ELBe5~"rve_tJa!L-
not adj~rates in..J997. Mor!;gcl,9?"'!;'Qtg;'3lULr~\.!lt,_bi!Y-EL~...Y..~~"'flY_ch!J::ioo..J!:J.l of 97
Market activity arrl inventocies r~in..-?_t+Q.I19_!l'O>."ria;U:h!'Le!)(LQJ;..J:b!Lthi);1L~~.QU997,
~oymmt,rena~ stable i!11;he rroi911. ~izJoo, qlQsi.oo~~f~, & li"!yoffs are qCMl11-
Sinllt 'lmily htlUlinl
"WIl'E AfiE
Stl)(lll) O'n)
451JIW O.
t~5 IIilh fiiO
1I1111',.,j.,n'n;~11I1111
80_...._4Q
l'ft.,nll.",JUlC'Xo
5
("ulIIllItfI;ill 20
LYac;:t; L.._._l~L
---_._--~---_._~.._-
l'''i",ll"r.nn.ti'''' r.. rllD. (If 'rrlk.bl,) _ . I, lh' "",Ior"lbu'~.. lo ,0nl,,1 n' II" lI..n' OW,In' Auod."", (1I0A" [J v~
^rr".im'<C ..~I ,w,,"" of un;" lo lh' ..bi"" ,Ioj<" N IA Arr,..'n.<c ..~I ,om"".r w.i. ro, ..I. lo lh. .uhj'" "oj,,'
U~cribe cOIrunCln e!cmrntJ and rccrc.nlionnl focililitJI:
I"n'''''''~ ~2.,l])(220. 81Xl29 .18X206, 38 Tnr",rorh, Slope_F"'''r t9..wnt
s;" ".. 34981. 3 Cnm" In' 0 ;~-[X];;';-' Su. AV~9!;!JgLJ1E!.igb!::!QrhQg:L
sr"';ro, tonlo, d.u;fi"ti.. "'" d""irti.. .N9mJ~~rvert 51001" Irreg]..\laj:'_---
Z..lo, ,""'rli~" [XJ 1<,.1 0 I~,ol "",..r",,,i,, (,;,,,,"',lh,,'" "',) 0 11I",1 0 N. ",nin, I>ro;"" AppeqJ::S to be ad~t?_
lIi.h",&b"I",.".nn"'''' rx1 r,,,,,,I"" Olhpu,,~~ Vi,,,, Average for areq__
lltil;ti" I~hlk Oil", Off.S;.. 1"""""0,,,. TlI" 1Uh1i, I',i,,'. I~od""rlo, M;!tureL'IYPica1
00 2..90 AMI' 5",,1 .J1i!gQQC!m [X] Cl I>,;"w" so,r", M3cadam
o None ('wbl,un.. None 0 0 Arr,,"'I"""'''''' None Ob5el:Yed
o on sj,W 5"...11< None CI 0 F~MA Sr"i.1 Fl","II"." AI" 0 v.. IX] No
o Qn site 5""11;,10. ...!'l.9ne 0 0 Fl'MA z.o< Zone C M'r D." 03/04/88
Slonn ,,"'.. n None All, None 0 F~MA M. N.. 421590 OOlOA
C."'m"'. ('rr"'''' "',,~. ,,,,,n"'''. ,,,,,,,,"'0<".' .""i.1 .......""n.. ,I", "'''. i11".1 0' ,.,,1 ",,",ron,'n, ,o"lo, "". ,<c.): None obseJ:Yed
LJ N"
CiENERAl. OESCftWI10N EXTERIOI{ or:SCR11'110N fOllNDA1l0N IlASEMENT INSUl.ATION
1 F.und.'i"" .Qoncret.!L!3loc;ls Slub --1i9~- A<" Sq. Fl. FUll Roof 0
No.ofStoria 1 ~,"""' W.I~ hl.J,!IllinlIl]LM3gln CflIwl Splice N.Qne % Flo.h'" 12'=;!0 Ceilina 00
T", (U"JAU.) ~tached Roof Surfuce ~J~itJ..9IL- !IW\('menl &11 Ceilinil Joist? Wolla 00
DClIign(Style) Ranc::b Guuen &. DWl\lIptI. AitWi..nurn- Sump l\imp yes WlIIL. Block Floor 0
EXistirg WindowT)'(Ie ~l~ HurY;L Ownpneu tlQD!'Ulgte<L Floor p:lI1crete Nunc 0
39 SLunn/Screenl Partial Seulemelll See AdemW!l OullliJe F.lltJ)'Yes lJnknown 0
Munufucturcd HOUAe 0 Infatnlion oted
Dining__ Kitchen Den FWlIilvRm. Rec. RIO. Ikdrooml , lIuLlu LlIundJY Oahcr ArcnS . Ft.
1 Area FUll
1 1 3 1 1 l,l86
rudecontuhll: 6 Rool,"' Ilrdromn I.
Mlterillt./Condilion KITC'Ilr:N EQUII'. ATnc
Relrigeflllllf l:KI None
Rnnge/Oven 00 Slllin
DUJMIf.o1 0 IJrnrSlDir
lJiRhwMher IXI Scuule
l:lUllUOll'l 00 l~oCJf
Oaher Microwove 0 Heulcd
Hllth R'
S uore Fed of Orou Uvin Areo
rool
LX]
o
CJ
lxJ
o
o
CAR STORAGE:
None 0
GUflIge --1- , of con
Au"h'" Attached
Uellldlcd
lIuih.ln
Corport
DrivewD
AMENI11r:.s
l:irepw!:e(l),LR
Potio
Dt4:k __
I'or!:h eav. FEtE
I:ence
Condition WMher/l) er
Additionllol (tolurel (Ipedo! mer,y c:flicienl itelnl, elc,): ~ter ~ftner.
Co",Htion orlh' .n,,"''''''''. d",,,d.tion (,h,.ieol. runc..oool. "'" ".....1), "r.;n ,eaI"'. qu.lily.r ""''''''''",,, "maddlo,'olI"il;.",. dc.: cordition of the
J!1provernents arrl tt1e ().]aljj;y of t,hIL.Cbnstnlctj,on i$ average. No F\ID::!:.ional or ElcI:e!:nQl
OI::solec:r'"rne ~ed. N.9 CYrr.EIDt...J;:E!.!Ia:leli.m..Qr~ed r~irs were ol:6erYed.
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'. V.~5.<tloa _________."_IJN!fORMRESIDENTIAL APPRAISAL REPORT
h" Nu 090192-
. \
27,000
('''tlImtnll l.n 1'1111 ^1l1'lUQ<" (.u~h lA, 11I1II'e ur the COil r"limllle, lile "11Ut. Iqulre
'n..1 \11,ul.tiun ""I, 'or 11111), V ^ .l~ hullA. the utimllN ,tln.ininl economic
lor, ur "'. p",,..,,,),Cost _ ~Un<\!:?_ by_J'lar:?I)l'\U__~
swift _ Residenti"LCOst_l-Iao:lbcx:lIURelY .
6/96 _ra;inioal _Multiplier-3Is-9Ul/9~U-
0.99. Local l'hlltiplierJs _lLOQ._aoth- <ID!_
factored in coot Value, I.Dt_priC(!.-f!:'~_
similar sales in _tne~L-:L~tiJr<l4!J-
!:'enainin;Jec:onanic lifE!.of _:J~_Y~.
l:.lil1MATEI>SITHVAI.1Ir:."... .
I l:.snM^n~IlI(U'ROlnIC'lON COST.NEW cw IMI'lmVI:MENTS:
1)w,IU",_:!-.l8(L Sq H@\_;;4.08_ _\__64,138.88
_~_t___l,Q4IL s"I'I@\___11.34_. 11,884.32
. J:il:!,!plag:!,_~:>I:-q,es,Bui1t=Ins--' _____7,100
. o,...,/C"VU"___:t€i8__ s".",@\__23.64_' .__8,699.52
. Totall:..l.imllC'dC"Ullt.Nrw....... .., _..91,822,72.
: ::"d'''''" _2~~~~':-~I_'U"~~~:~L ~;'''~-,'. . \ ..25,042.6
I I>t'Jlfecilttd V.lue 01 'mrrnvrmtnlfl. . . . . ' .. , 66,780.12
"AI'Y" V.luenrSile ImrrovtlnC'lltl. . . . . . . . . . , . . . . . . s _. 5,000
INDICAnn VAllIB BY COST AVI'ROACH . . . . . . - , ClR 780-' '}
In~M _~.!~llJJ~CT ____!:~~~H'.~I!!'!!il)~ ~l),_ 1_ .____ _..... .__!,()MI'~~lIlJi ~'(.!'_?'________ .-~. _.-.______~:51~H~M~t-li NO,L--
82 carlisle Road 21 Mt. Rock ~. 150 creek ~. 20 Mt. Rock ~.
Addl'Ul N.-:'ll." ~ "e Newv.i.ll~L_____.__.___~ __.Newville.------..--- _N~ille
pro,.nlly \0 Subl"" 1"'</ '.' ...."....' ". -il..::...LmU.!'l---.---.--------- _t/.:....LmUg----..-.-.----. ,._tl.::...l_mUe
5,'... Pri" \ N/A ___._______..~_!.!2,.P.9.Q. __.__.........._.__......!_lQ~,.P-QQ. .-.- \ 95...000
P,;.."'....Uv.A... I 0 GJ I l!9..J:ln1_ [] L_8~,7Q22.RL_-- u!h:L471 0'.'
Dolundlo' CCOi, CXX1l, CFML oxn, CfML axH, CfML
Vrrirlclllion Soun:ea _ ion co::H, CFML q:x:H, CfML c:x:xH, CFML
IJr~~-RII'l~~~~- -jtH.J_Milutmen --IlI~c;('Ewn~~~- -']t(.) S AdjUlunen ~~c;-~JUmoN 1+(0) S AdiUlllnen
FHA : conventional: conventional:
NQI1E! t!Q~_--l!'!Qn.e:
05D_Q[96: Q'JDQ[97 08['Mi!97:
s.imiLar: simil~ simHm:-:
Fee sirnle : fee ~~J~ : Fee_~iIDPle :
-.4POP_Q!,O ~~~rz~1.-!2.: 4QQQO.0
Av~C!ge, _byE!@9~..: AVer<\ge.
~ ..1lanCh FflD<::l1
;
Average: Averrage. Average
313 ~? ~-=2JJlJt ;p
A"eraqe Average Average
---- .------- ----
-.....-.--...--.-.--
VALlIEAOlllSTMENTS I~
5.,... 01 FI"""'" .iS$i
C"onc(Uiona
l>llle or SaleTrune NLA
Localion SUbn-ban
l.cMehold/Fu Sunnle Fee SJm21e
. SI.. 34281. 3
View l\.vgrage
Rim=b
Average
~9
Averane
~.s~1"f}t41
I Ounlitv or COMtnlclion
-4,ll.QQ
A'
Towl lid"," UolhA:
5: 3: :Li
1 ,192..2.qc!'L:~,-Q60
FUll/EXt.Ac :
-2.000 familY' Roan
Ad~te :
2 600 FH\'I-<>il/None:
None :
-2.000 1 Attached :
PordJ/Patio
2
None
Towl IldnM li4lM:
~--,~1-,5-1
1,2~Q _l.:2.;!2.2.q. It '
500 FUll/EXt.Ac:
500 e-fQJ!lily Roan i
1\!:l.W\lnte :
~B-Elec/WU
None
-2,000_.-Ll\ttached :
Porch
1. 900 ....l
None
Condition
· Above Gmde
Towl lldnna. Uothft:
5: 3 : l'
988 5". Fl.
FUll
None
Ad~te :
FlM-<>i1/None :
None
_2 Attached :
Porch '
o
None
IlalM
Tolal HdnM
-500
-460
6: 3: 1
l.l86 Sq. It
FUll/EXt.Ac
Rec.Rm.
Ad~te
FH\'I-<>i1/None
None
1 Attached
Cov. F & R
1 Livirr1 Rm.
None
Room Count
I GrOM l.ivin. Ate4
. IlMelnent &. FiniAhod
Rootnll Helow Grode
Functional Ulili':y
· HelItin.s'Coolin.
EnerR" EfficientltelT\8
I (jal1lge/Camort
Porch, mtio, D"ko
I Fireplaceh),el.c.
Fence 1'001 cle.
-2,000
-1. 900
'J
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:
~.::'~ 11II hTtilli.~i: .:~:: ii"2;{~1j: :.:: ~i~~~r~~: -:::::
Co,..n"," 0" Sol.. Compo,.on ("dud","" .ubj.., p,op',,>,', ,,,mp,'ibll;'y \0 "', "d,hbo,bood, ,".): l!~ ATI'AaIED ADDENDLM. 'Ihese two IlRAR
fonrs nav not be used solely as an app-raisal for determin;i.rtl the nar-ket value for the subject
pT'lDertv, arrl are only valid if fastened in a ManuscriP-J:; cover witn original siqnatures of the
state certified Residential bWraiser. color ItIoto;m!~ of...tl1e subject arrl ,..,.."".".rables deed
Sketch, M1IP. an:i Ph~P1 Ad:iendum, adden::la, arrl statement of Limitirg Corrlitions. See Cover
Ipaae"f';""'-"Mitional "'otes relatina to validit\T rom' ts for this Arnraisa,-i>",....,rt
ITEM SlIlllECT COMPARABLB NO. I COMPARABLB NO.2 COMPARABLB NO.3
D''', Pri.."'" Do.. 06/19/89 05/30/96 05/30/97 08/26/97
Source ror prior ..l~ Deed o:x::H, CfML co::H, c::R1L c:::ca-t:, c::::fML
wl"'"v..,ol......,t CCOi In= CCOi, CfML co:H, CFML CXX}I CfML
Anlll)'IW or an)' current .lrwnen1 or &Ale, option, or Ii.tinl or the lubject property and Mal)'lu. of an)' prior IDle or .ubj<<,1 and compl.l1lblu within one )'ear or the dale or .pp~iaaI :
SUbject am gg)(l"rables last transferred avnershig on the dates listed aboIle an:i have Tnt been
resold sin::le-then to the best of the ",....,raiser"s kl1c~.,rledae.
INDlCA11!IlVALUBBVnlBSAU!.!l COMPAlUSON APPROACH , ,.." ,..""""" ,..', ,..'"..' ,..",.""""",,",..,'" I
INDICA11lll VAllIe BY INCOME APPROACH /tr Annlicoble) Estima1ed MaBtI Rent $ 0 IMo. x Oro"" Rent MuUinlier n = S
Thil appt'liaal iI nwde (X].u p. 0 lubjCCI to the rerairs,llltel1ltioM,inllrectiolU.or condilionaliJIlerJ below D lubjtct 10 completion per plAna r&nd lpecilicl1UOM.
Condltio"'oIApp....t: Because area is E:r;:.ilnarUy ~ oc:x~mied, there was insufficient available rental
data to CCI1t!lete an Io:x:rng CapitalizatiQ!Ll\WpxlgLWr tbi!i..~rt,
. FiMl Reconciliation: SEE ATrAaiED AOOENrXJM
84 000
o
The purpoee or thw .rp~iaal it to u1i.male the n\lutel value or the real property 1Iul1 iI the Ilubjcct or lhit report, bued on the above condiliona and certifiClltion, continlcnt and limitins (ondi.
liOM, ~~rkcl vslue dertnit.lon that.re lUlled in the .ttIlchcd Frtddic Mile Fonn 4J9/FIlMie Mae Fonn 10048 (ReviAod -2193 ).
I (WB) ESnMA niB MET VALlIE, AS DEFINED, OF nlE REAL PROPERTY nlATlS nlE SUBJECT OF nllS REPORT, AS OF ~ 3l 1997
(WIIICH IS niB D F N1PECI10N AND niB EFFECTIVB DATE OF nus REPOR1) TO BE I 84 000 .
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. AI'" """ &~. 5UPI!RVJSORVAPPRAlS~R(ONLVIFRBQUIRED):
~l\Dhlre Sllnalure
. N.me -'_ S-R. Hei.nernan Name
1"" R,po" S!.Inw Se~ 15. 1997 ~I'!!ili"ol
Stille C'ertific#lion' ~000569-L Sllllc PA Slllle Certification'
.
o Did o Did No'
hUlpect Property
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OrSlllleIJceMe'
FrC'ddie Mnc Fonn 70 f1.cn
Stille Or Stule UcelUe ,
IJlmFonll Software hy (JAY oNE, INC (c) 1994
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THIS DUD
HADE the ~ d.y of ~1I~- ,in the ye.r of our Lord one
thou..nd nine hundred .ighty-nin. (1989).
BETWEEN
RICHARD S, SHITH, JR., .nd HARGARET H. SHITH, hu.b.nd and vife, of 82
Carlisi. Road, N.wvill., P.nn.ylv.ni., GRANTORS
AND
FLOELLA P. RUSSELL, vidow and oingl. wom.n, of R.D. 2, N.wville,
Pennsylvoni., GRANTEE
WITNESSETH. that in consideration of Sev.nty-Six Thou.ond ($76,000.00)
Dollara, in hand paid, the receipt whereof is hereby acknowledged, the .aid
Crontor. do hereby grent and convey to the .aid Crantee,
ALL that certain tract of land with iroproYement~ thereon erected, .ituote
in West Pennsboro Township, Cu~berland County. Pennsylvania. more particularly
bounded and described 8S follows:
BEGINNING at a point, on iron pin in the cent.r of Po. Rt.. No. 641, at
corn~r of lands nov or formerly of Richard Gilbert; thence over the conterlin.
of Po, Rte, No, 641. North 62 degrees 19 minutes 00 seconds Eoot 209.11 feet
to an iron pin in the center of Pa. Rte. No. 641; thence along lands nov or
formerly at Gerald Lehman, et UK, South 07 degrees 23 minutes 38 .econds Ea.t
319.55 feet to a point, an iron pin, said line passing through on iron pin .et
28,70 foot fro~ tho iron pin in tho center of Po. Rt.. No. .6411 t~enc. along
lands at Gt:rold Luhman, !;It ux, South 60 degrees 2~ minute. 33 lecond. West
44,81 Coot to a" iron pin; thence along lands now or form.rly of Big Spring
School District North 18 dogree. 22 ~inutes 00 oeconds W.st 33.00 fe.t to on
existin~ pipe; thence along lands of oo~o South 55 degre.s 02 minute. 24
seconds West ~~.81 feet to an existing pipo; thence along lands now or
formorly of Richerd Gilbert North 28 degree. 37 minut.s 00 .econds Wast 275.62
fc~t to a point, an iron pin in the center of Pa. Rte. No. 641. laid line
passing thruugh on existing iron pipe 23.56 feet from tho pin in tho canter of
Po. Rte, No. 641. the point and ploc. of BEGINNING.
CONTAINING 43.953.574 square f.et, mar. or 1..., .. d.scrib.d in the
.urvey end .ubdivision plan prepared by Stephen C. Fish.r, P.L.S., dot.d Horch
21, 1983. recorded in tho offic. of the Recorder of De.ds in and for
Cumberland County, Penn.ylvoni., Plan Book 43, Pogo 52. H.y 2, 1983.
BEING tho some property which Gerold L. Lehman and Emily J. Lehman,
husband and wife by deed doted July 11, 1983, and rocord.d in tho Recorder of
Doeds Office. Cumberland County. Pennsylvania. Dead Book .0., Volume 30. fig.
953, granted and conv.y.d to Richard S. Smith,' Jr., and H.rs.ret H. Smith, hia
wif..
LESS the following tract of land raconwey.d to Garold L. Lohman and Emily
J. Lehm.n, hu.bond and wife:
DOOKC{ 34 rAtE 237,
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LOCATION MAP ('SUBJECT PROPERTY)
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OVER FOR PHOTO AlTACHMENTS
0198" Forms and 'Norms. Inc. 315 Whllnev Ave. New Haven, CI. 06511 All Rights Reserved
nom' 112800
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Ci'Y Newville COW>'Y -~1<IIY-I_ __ ___. S"1e _PA
I~nd" 'Il1~j;gte _ otJ'l~ll<l P.d~,~U
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FRONT OF
SUBJECT PROPERTY
, REAR OF
SUBJECT PROPERTY
STREET SCENE
lMo,Fonn Sonw.,. by DAY ONE, I... 1993
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llo"ow" Cli... _NQ~~ligaQle______
PfOp'rty Add,... J!LQu::li!i!l!LRQacl.
City N~ill.l'! ____ COW"' __~.l<mQ____ S~.. _.Pli____ Zip CW. ~72~1
(.,.,j" 'n1~t<\W Q( F:l~lla 1', Russell
laaerFonn Software by DAY ONE. Inc. 1993
COMPARABLE SALE # 1
21 Mt, Rock Rd,
Data of Sala: 05/30/96
Sala Prlca : 85,000
Sq, Ft, : 988
S 1 Sq, Ft, : 86,0324
COMPARABLE SALE # 2
150 Creek Rd,
Data of Sale: 05/30/97
Sale Price : 102.000
Sq, Ft, : 1,232
'$ 1 Sq, Ft, : 82,7922
COMPARABLE SALE # 3
20 Mt, Rock Rd,
Data of Sale: 08/26/97
Sale Price : 95,000
sq. Ft. : 1,392
S 1 Sq, Ft. : 68.2471
DDENDU
ADDENDUM TO THE APPRAISAL
FILE NO,: 090197
-------------------------------------------------------
BORROWER: Not Applicable ----------
PROPERTY ADDRESS: 82 Carlisle Road
CITY: Newville COUNTY: Cumberland
ZIP: l724l CLIENT: The Estate of
STATE: PA
Floella P. Russell
-----------------------------------------------------------------
ADDENDUM TO SALES COMPARISON ANALYSIS
CCCH and CPML are acronyms for Cumberland county Courthouse
(Recorder of Deeds 9ffice and Tax Assessment Office) and Central
Penn Multi-L~st. Ad)~stments were ~ade to the Effective Age of th
comparables 1n relat10n to the sUbJect's Effective Age. Actual Ag
wa~ only used as a guide in selecting suitable comparables for
th1S report. Only bathrooms were adjusted under Room Count. Total
Rooms and Bedrooms were adjusted with the Gross Living Area on the
following line if the GLA of the comparable varied by more than
+/_ lOO square Feet in relation to the subject. All adjustments to
the comparables were made in relation to the Quality Condition
and Contribution of the subject's features or lack thereof as '
viewed by a typical buyer in the current marketplace.
The appraiser is unable to verify the insulation "R" factor. Also,
the presence of Urea Formaldehyde Foam Insulation (UFFI), lead
based paint, asbestos, radon, Polychlorinated Biphenyls (PCB'S),
Chlorofluorocarbons (CFC's), Leaking storage tanks (above ground
and underground), soil contamination, Groundwater contamination,
and poor drinking water quality can not be verified by the
appraiser. The appraiser is not qualified to test for any
contaminates in or around the property, and assumes they are not
present. If any of these items are present, the appraised market
value could be adversely affected or voided. The appraiser has
made every effort to document any observed or apparant
contaminates in or around the subject property for this report.
The appraiser only considered those items attached to the home as
realty. Items not attached such as refrigerator, washer, dryer,
etc. were not considered in the valuation process of this
Approach. Alsa, no value was given to small storage sheds, swing
sets, swimming pools (above ground and inground)" pavillions, or
other exterior structures of perceived value unless otherwise
noted in this report. The property's heating, plumbing, and
electrical systems appear to be functioning properly to the best
of the appraiser's knowledge. It is noted that comparable #1
occured over six months prior to the appraisal date and the
price per living area for comparables #l and #2 varies by more
than $lO.OO per square foot compared to the subject. The sales
chosen for this report represent the best available settled
comparables from the market search as of the appraisal date, and
are verified with the CPML and CCCH.
ADDENDUM TO FINAL RECONCILIATION
This is a summary appraisal report. Both Approaches to Value
sup~ort the appraiser's opinion of market value for the subject
property. The Cost Approach reflects a similar acceptable
replacement for the subject using current available building
materials at current market prices. It is not an actual
reproduction cost using original or obsolete building materials
from which the subject may have been built. The Cost Approach is
most representative for new construction or homes under 2 years of
age. Because of the subject's age, the Cost Approach was not
applicable for this report. In the appraiser's opinion, the Sales
comparison Analysis represents the best indication of market value
for the subject as defined on page 1 of the statement of Limiting
conditions. This Approach to Value was weighted the most in
estimating the sUbject's market value as of the
appraisal/inspection date.
ADDENDUM
vincent D. Mellott contributed significantlY in the inspection,
data collection, Approaches to Value, market search, photography,
Reconciliation, and compilation of this report.
I i
MEriUlE.llMIIlNG CONDIIlQN
DEFINITION OF MARKET VALUE: Tho mo" proboblo prlco which 0 propo"V ohould bring In 0 compodtlvo ond opon morko,
u~tr :" con did on. r.qul.lto.o 0 t.1r ..10, tho buV" .nd lOll.., ..ch .cdng prud.ntlV, knowl.dg..bIV .nd ...umlng Iho prlco I. nol
. .clo bV undue "Imulu., Implicit In 'hi. dollnltlon I. 'h. con.umm"lon 01. ..10.' at . .p.clll.d d.t. .nd .h. p...lng ot dtl.
from ..11.. 10 buV" und.r condition. wh...bV: 111 bUV" .nd .011.. .ro IVplc.IIV mollv.l.d; 121 bolh p."I.. ... w.1I Inform.d or
w.1I .dvllOd, .nd ..ch ,cllng In wh.. ho con.ld... hi. own b... Inlor..t; 131 . ro..on.bl. 11m. I. .1I0w.d tor upo.uro In Ih. op.n"
market: 141 payment I. mid, In term. of ca.h In U.S. doUar. or In '.rma of financial I".no.ment. comparable thare.o' and 16t 'hi
prlc. ropr...nl. 'h. norm.1 con.ld.r.tlon 'or ,ho prop."V .old un.lIoclod bV .p.cl.1 or c...tlv. tin.nclng or ..I.. c:nc...lon...
grantld by anyone .nIGell'ld with thl III..
. AdJultmentl to the comparabl.. mUI' b. mid, tor aplclal or cr,.tlve 'Inanclng or ..I.. cone...lon.. No .dJu"man.a ar.
n.c.....rv t~r 'hO.~ co.,. which ... norm.!lv p.ld bV ..II... .. . ...ull at Ir.dltlon or I.w In . m..k.1 ...., Ih.1O co.1o er.
readily IdanuUabla .lnCI thl ..na, PlY' th... co... In virtually ,It ..1.. ",olletlon.. Splelel or crutlve financing IdJultmantl l'
c.n b. m.d. to Ih. comper.bl. prop."V bV. comperl.on. 10 IIn.nclng ,..m. oU...d bV' Ihlrd perlV In.dlullon.ll.nd.. Ih..I.
nol .Iroodv Involv.d In tho prop."V or lI.nlOc,lon. Anv .dJu.lm.nl .houfd not b. c.lcul.rod on · m.chonlc.1 doller co.1 at .'
Ih. tin.nclng or conc...lon but Ih. doll.. .moun' 01 .nv .dJu'lm.nl .hould .ppro.lm.t. tho m..k..'. r..cdon 10 Ih. IIn.nclng
or cone...lon. b...d on thl appral..,', judgment.
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: Th. .ppr.llOr'. c..dllc.,lon Ih.1 .pp.... In 'h. .ppr.llOl ..po" I. .ubJ.ct to
the following conditions:
" Th. .ppr.llOr will not b. r..pon.lbl. lor m.U'" 01 l.g.1 nalur. 'h.' .U.CI .lth.. ,h. prop."V b.lng .ppr.I..d or ,ho dd. '0 II,
Th. .ppr.llOr ...um.. ,h.1 Ih. Iltl. I. good .nd m.rk.t.bl. .nd, Iher.lore, will nol ..nder .nv opinion. .bou, Ih. .Id., Th. prop.rlV
Is appraised on the basis of it being under responsible owner.hip.
2. Th. .ppr.I..r h.. provld.d . .k.,ch In ,ho .ppr.1101 r.port.o .how .ppro.lm.'. dlmen.lon. of Ih. Improvem.n" .nd tho .k.lch i.
Includ.d onlv to ...I.t Ih. rud.r of ,h. r.portln vl.u.Ii,lng Ih. prop.rtV .nd und.r...nding 'h. .pprol..r'. d.t.rmln.llon 01 It'. .ize.
3, Th. eppr.I..r h.. ...min.d Ih. ev.lI.bl. flood m.p. 'h.' .re provided bV Ih. F.d.r.1 Em.rg.ncv M.n.g.m.n. Ag.ncv lor o.her
d.l. .0urc..1 .nd h.. no,ed In ,h. .ppr.i..1 ..porI wh.,h.r Ih. .ubi.c' .It. I. loc.,ed In .n Id.n,lfl.d Sp.cl.1 Flood H.zard Ar..,
B.c.ulO ,h. .ppr.i..r i. nol . .urvevor, h. or .h. m.k.. no gu.r.n,e., e.pr". or Impli.d, reg.rding .h. d.l.rmln.llon,
4. Th. .ppr.i..r will no' glv. t..,lmonv or .ppur In court b.ceu.. h. or .h. m.d. .n oppr.I..1 01 Ih. prop."V In que.llon, unl."
,pecitic arrangemen11 10 do 80 have been made beforehand.
6, Th. .ppr.I... h.. ...Im...d ,h. v.lue ot Ih. I.nd in tho co., .ppro.ch ..1'. hlgh..t .nd b..' u.. .nd Ih. improv.m.n" et .h.lr
con"lb",.rv v.lu.. Th... IOp.r.t. v.lu.tlon. of Ih. I.nd .nd Improv.m.nt. mu.t no' b. u.ed In conJuncllon wl,h .nv olher .pprol..1
and are Invalid If 1hey are 10 used.
6. Th. .pl'r.I..r h.. not.d In ,ho .ppr.1101 ..par' .nv .dv.r.. condlllon. I.uch .., n..d.d rep.I../ d.pr.cl.llon, Ih. pr...nce of
h.zerdou, w..I.., ,0.lc .ub.,.nc.., .tc.1 ob...v.d during th. in.p.cllon ollh. .ubj.ct prop.rtV or Ih.' he or .h. b.c.m. .w.r. at
during th. "orm.1 r....rch involved In pertormlng Ih. .pprol..I, Unl... oth.rwl.. .Io..d In ,h. .ppr.l.el ..port, tho .pprel..r
h.. no k"..wl.dg. 01 .nv hldd.n or unepp.renl condition. at 'h. prop.rtV or .dv.... .nvlronm.nl.1 condillon. lincluding ,h.
pr...nc. ., haz.rdou. w..I., .0.lc .ub'l.nc.., .lc,llh.1 would m.k. ,h. prop.rlV mo" or I... v.lu.bl., end h.. ...umed th.'
Ih.r. .re '" .uch condition. .nd m.k.. no gu.r.nt... or w.rr.nll.., ..pree. or Impll.d, r.g.rding ,h. condillon at ,he prop"ty,
Th. eppr.I.,, will nol b. ...pon.lbl. lor .nv .uch condlllon. ,h.t do ul.t or for env .ngln...lng or t..tlng th.' might b.
..qulr.d '0 .li.cover wh.lh.r .uch condillono ..I.t. Bec.u., Ih. .ppr.l.er I. not .n up.rtln tho fl.ld at .nvlronm.nt.1 h.zard.,
1he appraisal fepon mUlt not b. coneldered al an envlronmen1el a....sment of thl propeny.
7. The .ppr.,..r ob..ln.d .he Inlorm.llon, ..tlm.I." .nd opinion. th.1 were ..p.....d In Ih. .ppr.I..1 ..port tram .our... th.1 h.
or .h. con".... '0 b. ..1I.bl. .nd b.lI.v.. ,h.m to b. "ue and corr.ct, The .ppr.I... doe. nol ...um. r..pon.lbllilV tor Ih.
eccuracy of Ih.;h hem' that were furnllhed by 01her perd...
B, Th. .ppr.l.el will nol dl.clo.. 'h. cont.n'. at Ih. .ppr.I..1 r.port ax..pt .. provld.d tor In Ih. Uniform SI.nd.rd. ot prot...lon.1
Appralaal Praclll e.
9, Th. .ppr.l.e, II.' b.lOd hi. or h.r .pp..I..1 r.port .nd volu.llon conclu.lon lor .n .ppr.1101 th.t I. .ubl'c' 10 ootl.l.c,orv
compl.llon, r.p""" or .It.r.llon. on ,h. ...umpllon Ih., campi. lion at tho Improv.m.n.. will b. p..form.d In · workm.nllk. m.nn..,
,0. Th. .pp..llOr mu.t provld. hi. or h.. prior wrlll.n con..nl b.lor. Ih. I.nd.rlcll.nt .p.clll.d In tho .ppr.I..1 r.port o.n dl."lbulo
.h. .ppr.i.., ,.porl lincludlng conclu.lon. .boUI Ih. prop.rtV v.lu., .h. .ppr.I..... Id.nllIV .nd prof...lon.1 d..lgnollon., .nd
..t...nc.. to .nv prof...lon.1 .ppr.I..1 org.nlzellon. or ,h. lIrm with which Ih. .ppr.l..r I. ...oclol.dl 10 .nvon. o,h.r .h.n Ih.
borrow'" Ih. morlg.g.. or I.. .ucc...o.. .nd ...Ign.: Ih. mortg.g. In.ur.r: con.ult.n.., prot...lon.1 .ppr.I..1 org.nlzedon.; .nv
..... or f.d.r.lIv .pprovod IIn.ncl.lln.llludon, or onv d.p.rtm.nt .g.ncv, or In.trum.nt.IIIV of tho Unlt.d 6"'" or .nv .t.t. or
'h. OI."lct at Columbl.; axc.pt th.t tho I.nd.rlcll.nt m.v dl."lbu'. tho properlV d..crlptlon ..cllon 01 tho r.porl only '0 d...
coll.cllon or ..porting ..rvlc.I.1 wl,hout h.vlng 10 obl.ln tho .ppr.I..r'. prior wrltt.n con..nt, Th. .pprol...'. wrltt.n oon..nl'
.nd .pprov.1 mu.t .1.0 b. obt.ln.d beta.. tho .ppr.I..1 c.n b. conv.v.d bV .nvon. to .h. public through .dv..tl.lng, publlo
ralatlons. naWI, 181... or olhar mldla.
Fr.ddi. M.c Form 439 6,93
P.g. , of 2
F.nnl. M.. Form 'OO4B 6.93
IfMENT OF L1MlTIN.ClCOtllDITION
APPRAISER'S CERTIFICATION: Tho Appr.I..r cordtl.. .nd .gr... .h.l:
1. I have '....'ch.d thl .ubJ.ct mlrket I'" and hlYI ..llct.d . mInimum 0' thr.. r.c.nt ..1.. 0' prop.,.'" mo.t .lmU., and
proxima.. to thl .ubJ.ct property 'or con.ld.rltlon In thl 151.. complf'lon Inllv", and hlv, m.d. I doll., Idjultm.nt whan
appropriate 10 "f1.clth. merkel ,..ctlon to tholle It.m. 0' .Ignlfle.". v.rll,'on If . algnlflc.nt I..m I bl
. n I comp.r. I prop.rtv
I. lup.rlor to, or mort 'I"Drlbl. thin. thl IUbJ.ct prop',1y. I have mid. I n.gltlv. .dJuI.ment to ,.duc. thl IdJUI..d ..I.. price
of the comp.rabl. .nd. If . .lgnUlcentlt.m In I comparabl. prop'rly I. In,.,lor to, or I... favor,bl. than thl IUbJ.CI prop.rty
I hlVI mad, . pOlhlv. Idju.tm.nt 10 lncr.... the .dju.l.d III.. prlc. at the comp.rabl.. '
2. I have taken Into coneldarltlon the f.ctor. thlt hive In Imp.ct on v.lu. In mv d.v.loprMnt of the .,,'met. of merk.t value In
the .ppr.11I1 r.port. . hlv. not knowlnglV wilhh.ld Inv .Ignlflclnt Informltlon from the .ppr.llI. r.port .nd I bellev., to 'he
bllt ot my knowl.dg., thlt aU .t.tament. end Inlorm.tlon In Ih. Ippr.I.., r.por, 'rl true .nd corr.c'.
3. I .1.I.d In 'h. .pprallll r.port only my p.r.on.l. unbl...d. and prof,"lonal In.ly.", oplnlonl, .nd oonclu,'onl, which I,..
.ubJ,cl only to Ih. conllng.nt .nd IImlllng .p.clli.d In Ihl. torm.
4.' hlv, no prll.nt or pro.p.cdv. Int. rill lh the prop.rty 'hit I. the .ubJ.o, to thl. raport. .nd I h.v. no pr...nt or
prolpecllv. p.r.on.' Int.,..t or blal with rllp.ct '0 the partlclp.nt. In the tranllcllon. , did not b.... .Ith.r partially or
compl.t.IV. mV In.ly.l. and/or th. IItlmal. ot market vllu. 'n Ih. apprllll' report on the rac.. color. r.llglon. .,., hand'cap,
tamlllal atalu.. or n.donal origin 01 eilher thl pro.p.ctlv. owner. or occupant. of the oubJ.ct property or of the pr...nt own.r.
or occupant. of Ih. prop.rtle. in the vlclnltv ot the .ubject properlV.
6. I have no pre..nt or contemplat.d tutur. Inl.ro.t In Ihe ,ubJ.ct property. and n.lth.r my curr.nt or future .mployment nor my
comp.nlltlon tor performing thi. appralnll. conlin gent on the appraised value of the property.
6. I we. nol required to r.port a pr.delermlned velue or direction In value that favor. th. cau.e of the ell'nt or Iny r.llt.d
partv. the amount of Ihe valu. ..tlmate. th. Inelnment of e .p.clllc rllult. or Ih. occurrence of . .ub..quent .vent In order to
r.c.lve my comp.nllllon and lor emplovment for p.rtormlng the appralnl. I did not ba.. the apprallll r.port on a requllted minimum
valuallon. a .pecUle valuation. or the need 10 approve a .peclflc mortgage loan.
7. I perform.d thl. appral..'ln conformity with the Uniform Standard. of Profll.lonal Apprallll Practlc. Ihot were adopt.d and
promUlgated by the Appralaa' Standard. Board of Tho Appralllll Foundation and that were In place a. of the eff.ctlv. data of thl.
appralul. with the exception of the daparture provision of tho.a Standard.. which do.. not apply. I Icknowladga that an IItlmate
at a rea.onable time for expo.ure In the open market i. a condidQ" In the deflnltlon of market valu. and th. e.t1mate I develop.d
I. con.l.tent whh the markellng lime notad In the noighborhood .ocllon of thi. raport. unlo.. I havs olherwl.e ItDted In Ihe
reconciliation eeclion.
8. I hav. pereonollv In.pected the Interior llInd exterior llIrellll of the ,ubJect prop.rty and the exterior of all proplrt'" nltad a.
comparlblea In tha apprailll r.porl. I further cerllfy that I have noted any apparent or known adver.e conditione In the lIublact
Improvemant.. on the lubJ.ct .It.. or on any .lte within th. Immedlat. vicinity of the lubJect prop.rtv of which I am awa" and
have made .djullment. for the.. adve". condilion. In mv anely.l. ot the proportv value to the utent that I had market evldenc.
to .upport them. I have al.o commented about the effact of the ed"er.. condition. on the marketability of the .ubject property.
9. I p."onally prepared ell conclu.lon. and opinion. about the real ..t.t. that w.re .et forth In the .pprel... r.port. If I
rell.d on olgnlflclnt profa.,lonal a..I.tanca from any Individual or IndlvlduaU.1 In tha p.rformance of tho Ippral.al or the
preparatlon of the appralu' r.port. I have nam.d .uch Indlvlduall',l and dl.clo.ed the .p.clflo tuke p.rform.d by them In the
r.conclllatlon .ecllon of thl. appral.al report. I certlfy that any Individual .0 nam.d I. quallfl.d to p.rform the tllh. I have
not authorized anyone to make change to any item in the report; thoretor.. II an unauthorized change I. mad. to the appral,,'
report. I will take no r..ponllbllity tor It.
SUPERVISORY APPRAISER'S CERTIFICATION: II. .uporvl.ory oppr.I..r .Ign.d th. .ppr.I.., roport. h. or .h. c.rtlfl..
and agr... that: I direclly .upervl.. Ih. appralaer who prepared the apprafllll ,.port. have "viewed the .pp,al..1 report, agre. with
the .tatement. end conclu.lonl of Ih. apprai..r. agro. to be bound by the .!IpPIIII.". certification. numbered 4 through 7 abovl.
and em taking full rllpon.lbllltv for the apprel.al and the appraf"l reporl.
ADDRESS OF PROPERTY APPRAISED:
82 carlisle Road
Newville PA 17241
SUPERVISORY APPRAISERlonly If roqulrodl:
Signature:
N.m" Doua He neman
D...6Ign.d: September 15. 1997
6.... C.rtltlcltlon': RL-000569-L
or Stat. L1c.n.. II:
sii.e:
Explro.lon Oil. 01 Cortll/c.tlon or L1cona" 0 6 - 3 0 - 9 7
Slgnalure:
Name:
0.1. 6Ign.d:
6.... Cortlllc.tlon ,:
or Stat. L1cen.. II:
Sllle:
Expiration Dat. of Certification or L1cen.e:
Old Old Notln.p.ct proparty
froddl. M.c form 439 6,93
P.g. 2 of 2
f.nnl. M.. form 1004B 6.93
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Decedent Confinnation
Name
Social Security No
Date of Death
- Floella P. Russell
- 190-12-8092
- 08/31/97
Description Account Account Account
Account No. 8000425971
Account Type Certificate of
Deposit
Date Opened or Issued 11/30/82
Date Closed or Matured 11/08/97 (M)
Date of Death Balance $20,000.00
PLUS PLUS PLUS PLUS
Date of Death Accrued Int. $50.05
Joint Owners (if any) Raymond E, Russell
Date of Joint Ownership 11/30/82
Special Comments: N/A
Date Prepared: September 30, 1997
(RS"'; g/2~/';7)
P~nQll.2
... -bOW.
Prepared by: Amy L, Haivor
llV.I~~ n. 11,..11
~:'~:91\
.-JfJUP
COMMONWE....lTH Of PENNSYlVA.NIA.
INHERITA.NCE TAl( RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY.OWNED PROPERTY
,.
iSTATE OF
Russell, Floe1la p,
Joint IInant(I):
NAME
A, Rosalie F, Lehman
ADDRESS
64 Broad Street
Newville, PA 17241
--------.,.-.----.---- .--------..----
B,
C,
Jointly-owned properly:
ITEM LEtTER DATE
FOR
NUMBE JOINT MADE DESCRIPTION OF PROPERTY
TENANT JOINT
1, A 8/6/90 PNC Bank NA, Pittsburgh PA
15265 CD#21001053450
accrued interest
2. A 9/5/95 PNC Bank NA
CD# 21001053521
accrued interest
3. A 1/27/95 PNC Bank NA: CD#21001053154
accrued interest
4. A 1/27/95 PNC Bank NA
Coil 21001053155
accrued interest
5. A 1/27/95 PNC Bank NA
CDil 21001053500
accrued interest
6. A 1/27/95 PNC Bank NA
CDII 21001053655
accrued interes t
7. A 1/27/95 PNC Bank NA : CD#21001053680
accrued interest
8. A 3/20/89 Orrstown Bank, Orrstown PA
CDII 003-0041109 17244
accrued interest
FILE NUMBER
21-97-0749
_...,--- -----.. .. .-..-.....-----.--.-.-..---.----
RELATIONSHIP TO DECEDENT
daughter
,
,
"
I
J
).,
;'
,.
I,;
I
"
I
,
"
i
,
I
,.
I,
"
TOTAL VALUE DECD'S DOLLAR VALUE OF I.
(.
OF ASSET %INT, DECEDENT'S INTEREST I
~
,
1'.
"
10000.00 50% 5000.00
35.27 50% 17.64
20000.00 50% 10000.00
76,22 50% 38.11
5000.00 50% 2500.00
20.38 50% 10.19
5000.00 50% 2500,00
23.02 50% 11,51
5000,00 50% 2500.00
24.35 50% 12.18
5000,00 50% 2500.00
31.16 50% 15.58
5000,00 50% 2500.00
32.37 50% 16.19
20000.00
114.28
50%
50%
10000.00
57.14
S 37678.54
TOTAL IAlso enler on line 6, Recapitulationl
(II more space is needed insert additional sheets 01 same sjze)
m~
SIP 2G /q
,97
TO:
pennsylvania Department of Revenue
Bureau of county collections
FROM:
RE:
Orrstown Bank
Estate of Floella P. Russell
Date of Death: August 31, 1997
It is hereby certified that the above-named decedent had, on
the above date, the following accounts with us:
Account #
Date
opened
0/0/0
Balance
1997 Earned
Interest
Account #
Date
opened
0/0/0
Balance
1997 Earned
Interest
C CERTIFICATES OF DEPOSIT
Face Value
Earned Interest
Number
owners
Date opened
$114.28
003-0041109
Floella p, Russell or 3-20-89 $20,000.00
Roselie F, Lehman
Date:
09-25-97
Byr;1I1..n~Q,t~2,{t
REY.I&IO EX.. 1'.81)
~:~Nl\
_~'/fJI1h>
COMMONWfAllH 0' PENNSYlVANIA
INHERITANCI rAX IITUIN
~~. ~~~~~~~p~c~~~~r~__ ___ _.. ..._.:: :.:.c.:" ~_~-_---; :.....:::.:. ,::,=~":.:;_:"':::';'; =:..=_-:=:.::.=:....-=.;..;.. ~_ .;:.._.....:
SCHEDULE G
TRANSFERS
PLEASE PRINT OR TYPE
FiLE NUMBER ...
.'..' -
_n n. _____
ESTATE OF
Russell, Floella P.
21-97-0749
. .
!!!!S SCHE~.l!~~~~~T~~~Cl~PLn~D A"D FI~ED 1~.T!I~~!'!~~!'l!~~!'l~~~ TI!~~!!~~TIONS ~N THE R.~'!'~R.~~~IDE ~"'T~E COVER ~IiE~T IS.YES.
ITEM DESCRIPTION 0'. PROPERTY EXCLUSION TOTAL VALUE OE~O. 8nLE'tRE~t~V.\
NUMBER Includ. noma olIn! ',onsl"... 'hilt ,.Ioflonlh,p l~ decedent, dot. 01 'ronsl.,. ___~__.._ ____. . . .~~~~~~!___ u _IN.L.. _ 1.t'lJ~~~~!.
1.
Farmers National Bank of Newville 3000.00
Savings account #5002978, joint account
with Rosalie Lehman, her daughter,
opened September 27. 1996
accrued interest
7162,4B
100%
4162.48
33.46
100%
33,46
2. Farmers National Bank of Newville
Christmas club #104667, joint account
with Rosalie Lehman, opened 11/12/96
accrued interest
300.00 100%
300.00
4,59 100%
4,59
3. Farmers National Bank of Newville
Christmas club #104676, joint account
with Rosalie Lehman, opened 11/22/96.
accrued interest
300,00 100%
300,00
4.51 ,100%
4.51
---.----- ---- --'-- ----.,--
TOTAL IAI~~~~!!!'.~~E~!_7. R!capi!~aljonl S
(If more 'poce is n..d.d, jnsert additionalshuu', of .Iamd sizo.)
4805,04
,
IlIv.UllUtI7.l11
ITEM
NUMBER
A,
1.
2.
.t:j~
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAlC RETURN
Rl!SlOfNT DECEDENT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
1.
2,
C,
Floe 11a 1'.
DESCRIPTION
Funeral bpenses:
Egger Funeral Itome, Newville, Pennsylvania, 17241
Lisa's Floral Shoppe, funeral flowers
B, . Administrative Costs:
Plea.. Print or Type
FILE NUMBER
21-97-0749
AMOUNT
4763.00
53.00
waived
6500.00
Zip Code
276.00
1,
Miscellaneous bpenses:
Legal Advertising - Cumberland County Legal Journal
60.00
56.45
105.00
500.00
S 12313.45
TOTAL (Also enter on line 9, Recopitulotion)
(If more space Is needed, inserl additional sheets of same sbe,)
.. ~n.-1:!/;;);';:',~;;~ ",..:7,;:~,~~~"'~';'"~""'''''''''.'''~.t.''''''''''''.'''-''''''~'-' ",,,.,.." ~:- ,., ....,.'1"\ .. ..,,,,;'l~';~" ';,", ~;" '~. "'-~"~'; '-', ",,,,,.'(,,,,,;...,, ,~:r", '..";'-"~; ..; ., ,-;,,',,c. '., ' "
.. .
Personal Representotive Commissions Rosalie F. Lehman
Sociol Security Number of Personal Representative:
Veor Commissions poid
Attorney Fees
Hamilton C. Davis, Esq.
3, ~amily Exemption
Cloimont
Address of Clolmant ot decedent's deoth
Street Address
City
Relationship
Stote
4,
Probote Fees
Cumberland County Courthouse
2,
Legal Advertising - The Valley Times Star
3,
B-H Appraisal Services, Real Estate Appraisal
4,
Reserve for contingencies
5,
6,
7.
8.
.
"V,I~"" "'''1 '*'
COMMONWEAlTH 0' PENNSYlVANIA
INHUlIfANel TAl UTURN
RUIDENTOICIDENT
Plea.e Print ar Tvpe
FILE NUMBER
21-97-0749
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
ESTATE OF
Russell, Floella P.
ITEM
NUMBER DESCRIPTION
AMOUNT
1. Sprint, telephone bill for #717-776-3688(630)
61. 37
2. TV Cable (outstanding at date of death)
27.55
3. Monumental Life - insurance for automobile (outstanding at dod)
131.12
4. Deborah W. Piper - Real Estate taxes on 82 Carlisle Road,
Newville PA 17241 #046-0000694 Tax 10 # 46-20-1758-076
811. 86
5.
P P & L, Electric bill
account # 520 2531 451
52.24
6.
Penn Pest of Franklin County for 82 Carlisle Road, Newville PA
40.28
7.
Kough's Oil Service for 82 Carlisle Road, Newville PA
47.12
8.
Souder's Plumbing and Iteating for 82 Carlisle Road, Newvi11e, P
24.43
TOTAL (Al.o ente' on line 10, Recopitulotion)
(If more space is needed, insert additional shee's of same size.)
$ 1195,97
;'.-
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,
,,-.
~,I
.t,~~;_~......,.>;M,.__",_.",.
\
'lhUIU.. 11111
ESTATE OF
~,~
COMMONWIAlfH Of HNNsn....ANIA
lHHIII1ANCllU'IIUI..
,"ID.Hf D'''D'H'
SCHEDULE J
BENEFICIARIES
I
mE NUMBER
21-97-0749
Russell, Floella P.
ITEM
NUMBER
1.
ITEM
NUMBER
1.
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
A. TOKoble BequeslS:
Rosalie F. Lehman
64 Broad Street
Newville PA 17241
;/
daughter
all of the estate r
r
B. Charitable and Governmental Bequesfs:
,.
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also .nl.r on lin. 13, R.capitulalionl S
'" mo,. .poc. I. n.,d,d, In.." addltlonal .h.... 01 .am. .Iz.)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
/5-;,{j;{ _1/
BUREAU OF INDIVIDUAL TAXES
IHtlERIfAHCE fA)! DIVISION
DEPT. Z80601
HARRISBURG, PA 17128-0601
<,-.
NOTltE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
HAMILTON C DAVIS
75 EKING ST
SHIPPENSBURG
ESQ
PA 17257
f
02-16-98
RUSSELL
08-31-97
21 97-0749
CUMBERLAND
101
Allount Relit! Hed
*'
uw.t'dU in tit.'"
FLOELLA
P
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiiv:i54TEiCAFP-niii:97Y-NiifiCnij:-YNHE'RifANCE-TAniPPRAisEHENT-;-Ai.i:owiiticE-oli--------------m
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RUSSELL FLOELLA P FILE NO. 21 97-0749 ACN 101 DATE 02-16-98
TAX RETURN WAS: 1 X 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Re.l Estate (Schedule A)
2. stocks Bnd Bonds (Schedule B)
3. Closely Hald stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Recelvable (Schedule OJ
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. JointlY Owned Property (Schedule fJ
7. Transfers (Schedule Gl
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage liabilities/liens (Schedule X)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governnenta1 Bequests; Non-elected 9113 Trusts
14. Net ValuD of Est.te Subject to Tax
NOTE: I~ an assessment was issued previouslY, lines
re~lect ~igures that include the total o~ ALL
ASSESSMENT OF TAX:
15. Allount of line 14 at Spousal rate (is)
16. AnolJnt of line 14 taxable at Lineal/Class A rate (16)
11. Anount of Line 14 taxable .t Collateral/Class 8 rate (17)
18. Principal Tax Due
TAX CREDITS:
PAYHENT
DATE
11-12-97
RECEIPT
NUHBER
AA242447
DISCOUNT 1+1
INTEREST/PEN PAID (-)
538,80
(1)
121
(3)
141
(5)
161
(71
191
1101
( ) CHANGED
84.000.00
,00
.00
,00
66,624.88
37,678,54
4.805,04
181
12,313,45
1.195,97
1111
1121
1131
1141
(Schedule J)
NOTE: To insure proper
credit to your account,
subnit th. upper portion
of this forn with your
tax pay"ent.
193.108,46
13,~C1q 41
179.599,04
,00
179.599,04
14, 15 and/or 1&, 17 and 18 will
returns asse~sed to date.
,00 X ,00=
179,599,04 X ,06=
,00 X ,15=
(1Bl
AHOUNT PAID
10,237,14
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
,00
10.715,94
,00
10.775,94
10.715,94
,00
,00
,00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAV BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,l
,
,
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RESERVATION: E.t.t.. of docedont. d~lng on or be for. ooc..bo" 12, 1982 -- If any futuro Intor..t In tho ..tat. 1. tran.f.rrod
In po.....lon or enjoy..nt to Cia.. B (collatoral) bon.flelerl.. of tho docodont .ft.r tho expiration of &ny ..tat. for
I1f. or for yo.r., tho Co.~nw..lth horeby expr.sslY ro.orv.. tho right to appraise and a..." transf.r Inheritance Tax.'
at tho lawful Cia.' a (collatorall rat. on any such futuro Intor..t.
PlmPOSE OF
NOTICE:
To fulfill tho requlr...nt. of Sectlon 2140 of tho InherltBnC8 and Estat. Tax Act, Act 21 of 1995. (12 P.S.
Sectlon 9140).
Detach tho top portion of this HotleD and sub.lt with your pay..nt to tho Register of Will. printed on tho rover.. ,Id..
nHako chock or MonllY order payable to: REGISTER OF MILLS, AGENT
PAYMENT:
REFUHD (CR):
A refund of a tax credit, which wa. not rQ~ue.ted on the Tax Return, Ray be reque.ted by cODPleting an "Application
for Refund of Pennlylvania Inheritance and Estate Tax" (REV-131S). ApplicatIons are available at the Office
of the R.gllt.r of Wllls, any of the 23 Revenuo District Offices, or by calling the special Zit-hour
an.w.ring service nu.bers for fares ordaring: In Pennsylvania 1-800-36Z-Z050, out~ide PennSYlvania and
within local HarriSburg area (111) 181-8094, TOO' (111) 11Z-ZZ5Z (Hearing Iepaired Only).
Any party in int.rest not satisfied with the appraIse..nt, allowance or dIsallowance of deductions, or assosseent
of tax (including discount or interest) as shown on this NoUce must object within sixty (60) day. of reuipt of
this NoUce by:
--wrItten protest to the PA Depart.ent of Revenue, Board of Appeals, Dept. Z810Z1~ Harrisburg, Pi
--election to have the aatter detereinad at audit of the account of the personal representative,
--appeal to the Orphan." Court.
11lZ8-10Zl,
OR
OR
O!JECTIONS:
ADHIN
ISTRATIVE
CORRECTIONS:
Factual error. discovered on this assel..ent should be addre.sed in writIng to: Pi Depart8ent of Revenue,
Bureau of Individual Taxes, ATTN: Post Asses..ont Review Unit, Dept. Z80601, Harrisburg, PA 111Z8-0601
Phone (111) 181-6505. See page 5 of tho booklet "Instructions for Inhoritance Tax Roturn for a Re.idont
Decedent" (REV-ISOl) for an explanation of adeini,trativelY correctable orrors.
If any tax dug is paid within three (3) calendar .onth. after the decedent.s death, a five percent (5~) discount of
the tax paId is allowed.
The lS~ ta~ aanesty non-particIpation penalty is c08puted on the total of the tax and interest ass.s.ed, BOd not
paid beforll January 18, 1996, the first day after the end of the tax a."..ty p.riod. This nOll-pllrt1clpIIUon
penaltY is app.alable in the sa..e eanner and in the the .aeo U.e period al you would appeal the tax and interelt
that has been alselsed al indicated on this notice.
Interost 11 charged beginning with fir.t day af delinquencY, or nlml (9) ItQOths and Dna (1) day fro. the date of
death, to the date of paygent. Taxe. whIch b.ca.. delinquent before January 1, 198Z bellr interest at the rate of
six (6~) percent per annum calculated at a daily rate of .000164. All taxes which becaee delinquent on and after
January 1, 198Z will boar interest at a rllte which will vary fro. calendar year to clllendllr year with that rate
announced by the Pi Depart..nt of Revenue. The applicable intar.st rat., for 198Z through 1998 ar.:
DISCQI!HT:
PENAL TV:
INTEREST;
'!.!!r lnt.rut Rata DallY Int.re.t Factor !!!! Interest Rate Dally Inbrut Factor
198Z ZO~ .000548 1981 .~ .000Z41
1983 16;: .OD0438 1988-1991 11:( .000101
1984 11;: .000301 199Z .. .000Z41
1985 132 .000356 1993-1994 n .00019Z
1986 101: .000Z14 1995-1998 .~ .000Z41
--Interut is calculated a. foliow.:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NotIce i..ued after the tax beco.es d.linqu.nt wiil r.flQct an intere.t calculation to fifteen (15) days
buyond thu daie of th& a.s.....nt. If pay..nt I. .ade after the Int.r.st co.putation date shown on the
NotIce, additionnl lnter..t QU.t be calculat.d.