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HomeMy WebLinkAbout98-06420 .. ..... , Q oi ~I~ " "i ~ ~ . ~ ~ -. ... '" " \of ~ " ~ ': :l "t CJ ...... () > .., ~ ,~ .. \J <I '" ., ~ - o 13'-. t u c ~: ~i ~I , , -- : . i ;1 ':i J ~ ul ~l ~j ~j!- .,~ : ~: ~'",i . IN TIlE COURT OF COM\ION PI.EAS OF CUMBERLAND COUNTY. PENNSYLVANIA IN RE OCTACiON ASSClC'lATES. Appell;lIl1. No ?S' it (12 () If' '/~ l' l. II (. L. .. agilinsl .. CUMBERLAND COUNTY BOARD OF ASSESSMENT API'I:ALS. A) cllccs ()lmI:l~ AND NOW, THIS....t.:: '_ day or _1-'"'--,-"-.. 1998, upon consideration or the within I'ctition, it is hcrcby Ordcred allll Directed that a hearing orthe attachcd I'ctition on Appeal be held on '31 A..A day or .~..'l:~'clock. ..A-M, in Courtroom numbcr ...1......., or thc Cumberland COUJ1l~' Courthuuse. Carlisle. I' A IT IS FURTHER ORDERED AND DIRECTED that all partics to Ihis aClion are required to cxchangc cxpcrt reports no laler than _-,-~l_ days prior to thc datc orthe hcaring. BY THE COURT: , I,' L.,L L 1. I .'... -'---:,"~'--_.-- ~t1 /~~rL I" ., ....; . mIO-(IX7 IN TIlE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA IN RE OCTAGON ASSOCIATES. Appcllant. '; I { " .,), , (', /'( I /. 1,':'- ' No - against - CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, A lcllccs. l'ETlTlON ON API'I;ALEI~OM Itlli_ClJ!""1JillRJ.AND COUNTY BOARD OF ASSJ,SSMliliJ APPEALS TO THE HONORABLE, TIlE JUDGES OF SAID COURT NOW COMES, The Appellant, OCTAGON ASSOCIATES, a partncrship authorizcd to do business in Pennsylvania, whosc address is Oencva Drivc, Mcchanicsburg, Pcnnsylvania 17055, by thcir attorncy of record, David 1. Kaplan, executes this appeallrom the decision of the Board of Assessment Appcals of Cumberland County, allcging as follows: L Thc Appcllant, OCTAGON ASSOCIATES, is the owner oftwcnty threc (23) parcels of real property located in Uppcr Allen Township, Cumberland County, Pcnnsylvania, having the street addresses of 1055, 1057, 1059. 1061, 1063, 1065, 1067,1069,1071,1073,1075,1077,1079,1081, 1083, 1085, 1087, 1089, 1091, 1093, 1095, 1097 and 1099 Nanroc Drive, Mechanicsburg, Pennsylvania, and dcscribed if: the records of the Cumberland County Assessor as Property Numbers 42-24-0792-044, 045, 046,047,048,049, 050, 051, 052, 053, 054, 055, 056, 057,058,059,060, 061, 062, 062, 063, 064, 065, and 066 (hereinaftcr, thc "Property"), with a total assessed value of $112,880 (Exhibit "A"). 2. In accordance with thc provisions relating to appeals to a County Board of Assessment of a Fourth Class County, thc Appellant filcd twenty three (23) timcly appeals with the Board of Assessmcnt Appeals of Cumberland County (hercinafter, the "Board"), a statement of intention to appeal its annual assessments f'Jr the Property for the ycars beginning on and after January I, 1999, claiming that the asscssed valuations placed on the same by Cumberland County Assessor were excessivc and non-uniform At the hcaring before the Cumbcrland County Board of Assessment Appeals, both the Appellant's appraiser and the County Assessor evaluated these twenty three apartments as onc economic unit. Thercfore, all twenty three parccls have been joined in one petition. 11110.(187 Cumborland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ, 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-044 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $75,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998, Sincerely, ~ (). )'y\U~ Gay O. McGeary Director of Finance ~1! '" Cumberland County Board of Asaessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November OS, 1998 DAVID J. KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-046 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $75,000 Any person aggrieved by the order of the Board of Assessment may appeal to t~e Court of Common Pleas by filing a petition in the prothonotary's office on or before December 05, 1998, Sincerely, ~ (). 'm tJ...t)II'1- Gay 0, McGeary Director of Finance Cumberland County Board of Assessment Office ot Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL, NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-047 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998. Established Market Value at $75,000 Sincerely, .tJiq (). 'YY\ u"t)J &.-1 Gay O. MCGeary Director of Finance Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November OS, 1998 DAVID J. KAPLAN, ESQ 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-048 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $75,000 Any person .~g9rieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998. Sincerely, ./Jtq (). Yl1 u~ Gay 0, MCGeary Director of Finance Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ, 655 THIRD AVENUE, 22ND FL, NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-049 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $75,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998, Sincerely, .IJtO (). YY\ u,)JJ ,.~ Gay 0, McGeary Director of Finance f'" ,r' F " , ~" ~,,: !' t '1 ;L , I ! ! , i f~ Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ, 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-050 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $75,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998. Sincerely, .JJiQ (). W\ u..tJ.II'1 Gay 0, MCGeary Director of Finance Cumberland County Board of Assossment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J, KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL, NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-052 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $75,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998, Sincerely, .tJiQ (). 'YY\ U,.,bJ . .~ Gay 0, MCGeary Director of Finance Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square .Carlisle, PA 17013 November 05, 1998 DAVID J, KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL, NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-054 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $70,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the prothonotary's office on or before December 05, 1998, Sincerely, .JJiq O. 'in CJ~ Gay 0, MCGeary Director of Finance Cumberland County Board of Assessment Office of AssQssment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-056 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $70,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998. Sincerely, .JJtg c. VY\ u~ Gay 0, MCGeary Director of Finance Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-058 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the fOllowing order: Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998, Established Market Value at $70,000 Sincerely, ./Jiq C. 'm CI~, I'~ Gay o. MCGeary Director of Finance Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ, 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-059 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $70,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December OS, 1998. Sincerely, -.IJ1 (), yy\U~ Gay 0, McGeary Director of Finance Cumberland County Board of Assessment Office of Assessment & Finance One Courthouse Square Carlisle, PA 17013 November 05, 1998 DAVID J. KAPLAN, ESQ. 655 THIRD AVENUE, 22ND FL. NEW YORK, NY 10017 Re: Tax Parcel 42-24-0792-066 Dear Taxpayer: As a result of the recently concluded appeal hearings, the Board of Assessment has issued the following order: Established Market Value at $70,000 Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before December 05, 1998. Sincerely, ~ (). 'IYI~~ Gay O. MCGeary Director of Finance . Property Asscssmcnt DOlI a &m:J..t! Addrcss Tlltal Asscssmcnt 42-24-0792-44 1055 Nanrllc Drivc $5100 42-24-0792-45 1057 Nal1r<1C Drivc $5100 42-24-0792-46 1059 Nal1r<1C Drive $5100 42-24-0792-47 1061 Nanroe Drivc $5100 42-24-0792-48 1063 Nanroe Drivc $51 00 42-24-0792-49 1065 Nal1roe Drivc $5100 42-24-0792-50 1067 Nanroe Drive $5100 42-24-0792-51 1069 Nanroe Drive $5100 42-24-0792-52 1071 Nanroe Drive $5100 42-24-0792-53 1073 Nanroe Drive $5100 42-24-0792-54 1075 Nanroe Drive $4760 42-24-0792-55 1077 Nanroe Drive $4760 42-24-0792-56 ] 079 Nanroe Drive $4760 42-24-0792-57 1081 Nanroe Drive $4760 42-24-0792-58 1083 Nanroe Drive $4760 42-24-0792-59 1085 Nanroe Drive $4760 42-24-0792-60 1087 Nanroe Drive $4760 42-24-0792-61 1089 Nanroc Drive $4760 42-24-0792-62 1091 Nanroe Drive $4760 42-24-0792-63 1093 Nanroe Drive $4760 42-24-0792-64 1095 Nanroc Drive $4760 42-24-0792-65 ] 097 Nanroc Drive $4760 42-24-0792-66 I 099 N anroc Dri ve $4760 TOTAL ASSESSMENT: $112,880 F:\WPFILES\KAPLAN\Wp\octagon_Bd.wpd . . '" "" , IN RE: OCTAGON ASSOCIATES,: IN THE COURT OF COMMON PLEAS Petitioner OF CUMBERLAND COUNTY, PENNSYLVANIA v. CUMBERLAND COUNTY BOARD OF ASSESSMENT, Respondent NO. 98-6420 CIVIL TERM CIVIL ACTION - LAW ANSWER TO PETITION FOR APPEAL FROM ORDER OF CUMBERLAND COUNTY BOARD OF ASSESSMENT AND NOW, comes the Respondent, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor, and files this Answer to the Petition on Appeal From the Cumberland County Board of Assessment Appeals of which the following is a statement: 1. Admitted except the reference should be to "Exhibit B". 2. Admitted in part Denied in part. It is admitted that at the hearing before the Board the Cumberland County Chief Assessor valued the properties considering their aggregate income and expenses, along with other methods, however, it is denied that the assessor or board considered the 23 apartments as one economic unit as each of the 23 parcels can be sold separately and therefore has a separate value as a distinct parcel of real estate and apartment or owner occupied unit. Specifically the Board and Chief Assessor, also addressed the value of the 23 townhouses as if they were sold as owner occupied townhouses on the open market. Nevertheless, the Cumberland County Board of Assessment Appeals has no objection to the joining of the appeal of the 23 parcels into one Petition and case. 3. Admitted however the reference should be to "Exhibit A". 4. Denied. The averments of this paragraph contain conclusions of law to ANSWER TO PETITION Page 1 of 3 VERIFICATION I, Gay O. McGeary. hereby verify that I am the Cumberland County Director of Finance and as such I am authorized to execute this Verification on behalf of the Cumberland County Board of Assessment Appeals; and that the facts set forth in the foregoing Answer to Petition on Appeal From the Cumberland County Board of Assessment Appeals are true and correct to the best of my knowledge, information and belief. I further understand that this statement is made subject to the penalties of 18 pa. C.S. Section 4904 relating to unsworn falsification to authorities. .t DATED: December :?/1998 ~o. Y)l<~,-,- Gay O. M Geary 7 Director of Finance ;,; I, !~ ANSWER TO PETITION Page 3 of 3 RICIIARD C. STliMPP.I_ JAMBS R. DENNEIT RICIIARD L. CLAMAN STEVEN R. 1I0CllnERCl JOELLI! n. TAUn IImDII.. ROSENFARD STEMPEL BENNETI CLAM AN & HOCHBERG. P.c. 655 TIIIRO AVENUE NEW YORK. NEW YORK 10017-5617 OF COUNSEL DAVID J. KAPLAN "UU4lIloCl'n'UllffN,.,A.DC" Till. 12121 6KI.6~()O PAX (212, fdn-4041 I!.MAII. \hchClf'lIlllil ilJl.nel February 25. 1999 Honorablc J. Wesley Olcr. Jr. Cumberland County Court House I Courthousc Squarc Carlisle. PA 17013 Re: OClagDn Assoeiales v. Cumbcrlal1d CounlyJlQnLd of ~!,~GS'ilJlel]lApp_'~n!s No. 98-6420 CIVIL Dear Judge Olcr: In compliancc with Ihe Order dated Novcmbcr 18. 1998. enclosed hercin please tind Appellanl's appraisal rcport ill regard to Ihe above-refercnced mailer scheduled lor trial on March 31. 1999 al 9:30 A.M.. Vcry Indy yours, CVp.~?,I~r David 1. Kap~ encl. cc: Slephen D. Tiley. E~q. (w/encl.) William E Milller. Esq. (w/encl.) Richard Snelbaker. Esq. (w/encl.) Mr. Krishnan Rama,.wamy -;' ""II '/ ~.? '~ ~ ~ n n n n D ~ ~ m m I . I I I I I I APPRAISAL OF REAL ESTATE The Nanroe Townhouse Apartments Nanroc Drivc Uppcr A lien T,,"nship Cumberland County. Pennsylvania PREPARED FOR :it Octagon Associales 613 A Geneva Drive Meehanicsburg. Pennsylvania 17055 May 4,1998 98-6523 Barone, Murtha, Shonberg & Associates, Inc. Real Estate Appraisers. Consultants '\h'ph"1I J. lI.llOII"" ~I;\I \\ 1111.111I t\. \1UIII1.I. \1,\1 \r,lI~ l~ Shullh,',/!. .'tAI May 4. 1998 Mr. Krishaman Ramaswamy Octagon Associates 613 A Geneva Drive Mechanicsburg, P A 17055 Dear Mr. Ramaswamy: C D m I I I I I I I I In response to your request and for the pUrpose of eSlimaling Ihe market value, we have compleled an appraisal of the propcrty localed and known as: The Nanroc Townhouse Apartments Nanroc Drive Upper Allen Township Cumberland County, Pennsylvania This report, which constitutes a complete appraisal presenled in a self-contained formal, has been prepared in accordance with the Code of Ethics of Ihe Appraisal Institute, the Uniform Standards of Professional Appraisal Practice (USPAP) and Title XI of the Federal Financial Institutions Reform Recovery and Enforcement Act (FIRREA). As a result of our invesligations, we eslimate the market value of the fee simple interest in the subject property, in cash or financial terms equivalent to eash, as of May 4, 1998, to be: One Million One Hundred Ten Thousand ($1,110,000) Dollars Respectfully Submitted, ~.c.~ Kristi C. Smith ;~ ~~a~~G~Z~-L L ~ Mark R. Shonberg:;~- ~ PA Certification GA-67-L Review Appraiser MRS:LF 4701 Baptist Road' Pittsburgh, PA ]5227. 412/88]-6080' Fax 412/88]-8040 53 North Duke Street. York. PA 17401 . 717/843-1132 . Fax 7 I 7/843-1142 1102 Liberty Street. Erie, PA 16502. 814/451-0]72' Fax 8]4/451-0176 .... - INTRODUCTION .... i , j - I, ExecullveSummary Property Identification: Nanroe Apartments Nanroc Drive Upper Allen Township Cumberland County, Pennsylvania .., I t Owner of Record: OClagon Associates Property Rights Appraised: Fee Simple land Area: 124,146 square feet, 2.85 acres Zoning: UR, Urban Residential j ~,\'4 Improvement: Nanroc Townhouse Apartments contains 23 single-stoIY patio units; 10 units have a basement. Construction quality and condition are average. Flood Zone: Zone C. Highest & Best Use - Vacant: Highest & Best Use - Improved: Multi-Family Development Existing Use Yalue Indleations Cost Approach: Not Applicable o o D U ~ I I Income Approach: $1,120,000 $1,085,000 Sales Comparison Approach: Final Value Estimate: $1,110,000 Effective Date of Value: May 4, 1998 May 4, 1998 Final Inspection Date: Barone. tvlurtha. Shonberg & Associates. Inc. INTRODUCTION - - II. PropertyJdeotiflcatioo aod Historical Perspective The Nanroc Townhouse Apanmcnls is located along Nanroc Drive in Upper Allen Township, Cumberland County, Pennsylvania: this propeny is referenced in county records as Ihe land and improvements associated with parcels 42-24-0792-044, 045, 046, 047, 048, 049, 050, 05 1.052,053,054,055.056,057,058,059.060, 061,062,063,064,065 and 066. Title is vested in thc name of Octagon Associates by virtue deed dated December 30,1985. as recorded in Cumberland County Deed Book 31-R, Page 8, for a consideration of $1,000,000. To our knowledge Ihe propeny has not changed ownership wilhin the last three years, nor is it presently listed, optioned or under agreemenl of sale. - ../ ",; III. &operty...RightlLAppr.alsed:.EJ:e.SlmpJe' Fee simple estate is defined as absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by Ihe governmental powers of laxation, eminent domain, poliee power, and escheat. , oil' ,,,,,j - IV. ~CJlQse..or.the...Appraisal The purpose of the appraisal is 10 estimate the current market value of the Fee Simple interest in the subjeet propcny. It is our understanding that this appraisal is to be used to assisl in selling a fair assessment based on market value. j V. SClIpe of the Appraisal The scope of work completed in developing the value estimate included the following: . A personal inspection of Ihe subject propeny. . An examination of economic and demographic factors on both local and regional bases. . A survey and analysis of market factors impacting the subject. . A highest and best use analysis considering the subject propeny both vaeant and as presently improved. . Development of valuation analyses considering the Cost, Income and Sales Comparison Approaches. 'Thc.Appraisalof..RealEslall:. Tenth Edition; Appraisal Instilule. 875 Nonh Michigan Avenue, Chicago, Illinois 60611-1980; 1992. 2 Baronc. Murtha. Shonberg & Associates, Inc. INTRODUCTION ..., j VI. MarketYalue Defined' The most probable price which a propcrty should bring in Ihc compelilive and open market under all conditions requisite to a fair sale. the buycr and seller. caeh acting prudently, knowledgeably and assuming the price is not affected by unduc stimulus. Implicit in this definition is Ihe consummation of a sale as of a specified dalc and the passing of titlc from scllcr to buycr under conditions whereby: ... I ,j J J J J o D D ~ I I I I I a. Buycr and scllcr are typically motivaled. b. Both parties are well informed or well adviscd and cach acting in what they consider their own best interest. c. A reasonable time is allowed for exposure in the open market. d. Payment is made in tcrms of eash in U. S. dollars or in tcrms of financial arrangements comparable thcreto; and e. The price rcpresents a normal eonsideration for the propcrty sold unaffccted by special or crcative financing or salcs conccssions granted by anyonc associatcd with thc salc. VII. MarkeLll:endunllExposw:e..1!eriod The primary factors which effect apartmcnt valucs are oceupancy and rcntal ratcs. In terms of occupancy, the grcalcr Harrisburg region has maintaincd its strength, due in part to thc strong employment base which has resulted in the lowest unemploymcnt rate in the state. Managers atlhe properties most competitive to the subject report current occupancy rates approaching 100%. With regard to rental rates, increases have typically been in the vicinity of2% to 4% per annum for the last several years. At present, the demand for modem apartment units in the area is good, OCcupancy rates remain high and rents are moderately increasing. We antieipate no signifieant deviation from these trcnds in the ncar future. With rcgard to exposure period, we note Ihat apartments are presently the investment property of choice. The grcatest dcmand is for complexes with grealer than 150 units and less !ban lO-years old, yet this product is beeoming incrcasingly searce. As a result, some larger invcstors have bcgun to consider older apartment propertics as well. This notwithstanding, the most likely purchaser for the subject property is a regional investment group. Givcn the regional nature of a potcntial marketing effort, the desirability of the property 'Tille XI, Fedeml Financial Institutions Reform. Recovery and Enforcement Act of 1989 (FIRREA), AugUSl23, 1990, Section 564.4. Approisal Standards. 3 Baronc. Murtha. Shonbcfg & Associates, Inc. .., INTRODUCTION ..., ..., type, lhe strength of lhe local market and Ihe avallabllily of financing, We eslimate an exposure period of six months. VIII. GeneraLUmitingConditlons This appraisal report has becn made subjecl to Ihe following general limiting conditions: . The opinion of value expressed in the letter of transmittal is the result of and subject to the data and conditions described in detail in the accompanying report. .., ",j . No fractional part of this appraisal is to be used in conjunction with another appraisal. Such use renders it invalid. . This report, or a copy thereof, may be transmitted to a third person or legal entity only in its entirety. . Disclosure of the contents of this report is governed by the By-Laws and Regulations of The Appraisal Institute. Neither all nor any part of the contents oflhis report (espeeially any conclusions as to value, the identity of the appraisers or the finn with which they are connected) shall be disseminaled to the public through advertising, public relations, news, sales or other media without the prior written consent and approval of the appraisers. . Unless otherwise staled in this report, the existence of hazardous material, which mayor may not be present on the property, was not observed by the appraiser. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect sueh substances. The presence of substances such as asbestos, urea-fonnaldehyde foam insulation, or other potenlially hazardous materials may affect the value of the property. The value estimate is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such condition, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if desired. . The Americans with Disabilities Act ("ADA") became effective January 26, 1992. I (we) have not made a specific compliance survey and analysis of this property to detennine whether or not it is in confonnity with the various detailed requirements of the ADA. It is possible that a compliance survey of the property, together with a detailed analysis of the requirements of the ADA, could reveal that the property is not in compliance with one or more of the requirements of the aet. If so, this fact could have a negative effect upon the value of the property. Since I (we) have no direct evidence relating to this issue. I (we) did not consider possible noneompliance with the requirements of ADA in estimating the value of the property. 4 Barone. Murtha. Shonbcrg & Associates, Inc. ..., ..., .., INTRODUCTION IX, General Assumptions This approisal report has been made subject 10 Ihe following generol assumpllons: ] o D ~ I I I I I I I . No responsibility has been assumed for the legal description or legal matters. Title to the property was assumed to be good and marketable unless otherwise staled. . The property has been approiscd free and clear of any and all liens or encumbrances unlcss otherwise stated. . Responsible ownership and competent property management are assumed. . Information fumished by others is believed to be reliable; however, no warranty is given for its accuracy. . All engineering dala were assumed to be correct. Plot plans and exhibits in this report have been included only to assist the reader in visualizing the property. . It was assumed that Ihere are not hidden or unapparent eonditions of the property, subsoil or structures which would render it more or less valuable. No responsibility is assumed for such conditions or for engineering which maybe required to discover them. . It was assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless a noncompliance is stated, defined and considered in the appraisal report. . It was assumed that all licenses, certificales of occupancy, consents or other legislative or administrative authority required by any local, state or national government or private utility or organization have been or can be obtained or renewed for any use on which the value estimate contained in this report is based. . It was assumed that Ihe utilization of the land and/or improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted in this report. 5 Barone. l\'1ul'lha. Shonberg & Associates, Inc. Regi onal Map "..U"," , C.,,~,,~./ "s)"'~'d'''''.I'~f'''''I'' 211 . \, ......, __" . / ,/ 1"","(',.../ . ~." . -~''I.\,..~.,.\. Newport Halllax Enl.."no ),,~ ,-",Co;". M""""""\ T .t') ,.. III I volle A. w Bulfalo w.YnolY'''~o .,."" I.. .wohn;fll "~1" . \>thRlJn :fatamoras ~ ;1', Powell' Valley ~ .' WII.. Plug '. 1 -.. 'i " ./' I'l' r,rt Monlltbe tJ 'I fly HilJ " _l Jl:"l Mckee 1:J.41, Ilk)"''''' .,.- /, f ,I 10 lenookJ I. ;,-' . .../"ew IIloomlleld .IT " j,,,> / WI I Sp""Y _....~_, ~.... ..- "-\' ~ '.." '}". .-E"ol'd.'. FUfYo. ,'. "0 . ,,,,,,r" \.~.-_ ,-" 0;"., ...,\./ nno!J,.l, / /ff.u,OV'''"YO] .-'2"'" "...........~. nca r" \ .Slo"oGlon "-.""'" MII.''''''I',,\ I" :1- ,t.I'-;;;;.COInor r"...11~ ) "'" ~ / Sh.....'.. \Ki Ho'ghls Dauphln./ "It, _ 'E' \'" ,,, .. ".-/ ,.- :,," O"nd "..J. N':':'h<r.. . , C 00"""0 '-- Co I~~IY/'''''' , ~jngleifO~""-~Sk .lj lOW ,,; / J Ma!'Ysvllle .... FII"ng,sp"ng E ".. \~ ._../!. ]2 -~"--"""'" · r/ '.' -,"~ I '"~'1 '\ ...J.',ot \, l i(]oooa \ s,"", Shermans Dale /.........--...-..-. . 1 I ..' ,v, · 010'-". ,'. ). ')w-S"" II,,,,, I Ind. Nu",""rl7l1, i'"(' 2~ 2 '.. i" ,- '~D . , t:l=t. . . Hoe,,,o,.... ,. . nol~ '11.1 n Park )' r. t }~" 0 ..-^ u. ~9 ,~ 2: Oonnollylown --'--G'I -. ., , lIr.r.IS urg n "........~ "'"',-.-,...,.... . We ~'IVlF.W *~/'fJ<<:"""'" '!'\ Hummelstow. J.'''-- A ~Goodtlope "-. '(,' ~"PI nl"'Jew~)l1~ ~ .. nalli.1 p"ng. ~B=-v-.. Wo,ooley.burg .J ,/ '\_ .. 5 ..._.!~ 8" ..' , , ~ ~944~...V... .1 . It. "..... . 't ~ C I' _ ... .-- I ,Willtl\\' i' I II Sh:hlllll'ulk N,~h". ,I,.. . j"';:)walara res l Walh; ...- .., "'Ilu.,on, I~' " .'1'" ',1(-.... I I I. . , lit I" .,.,..... I I . . J ego.""n 'l""-.....:..:~:' Camp ~'...."..> :,'11 "'~Steello\\ '........"'..., . f ,]. Cap"v, ~ =="'" ~'" ~J......~ -l"" "",... \ f=I =0.,. , , rj1;; MiddleselC 1'~ . "{ INa"rtlc^l'arIOllC"'S'. 1~.." ero.sl~r . 9 1\. \ ~,\, ",,"..\ "" to ,., _"t;." New Kingst,Qwn I . t:(~1:~ ...- // AJlendale.) '........~..r _.. _.; I}! II O,IIS~urg ,~~"!o If" II " 30) ". __...'" ... "40 .: fi'.MeChBnI5-J urg ''1Marsh Run. 1. ""_ ""..rr'~'~'... '.,= T ' ..~.' '5arli~e S"'d"rAndsar''':'.Jo;''I!~inl \''''. ~e. oyne 1 '~,:. Mlddleto.w "\RoyaJlon ~"'''~2"u.l 1041- ,~), J~"""'0'Jl",w"""'''.2 W,nd,ng H'!'..J' ? vs;,,j 16 \. . . '"," /'I;t '; , r ,"~" ""0. "'~,~.,." \ <"" 'r' ; 1';B'~nnY e~\>-,......... . )1 \..- tlant'lIy._~."... t'i~u'm (,~ Jeca;;;,;;J,\) :i ..' " . ,c urchlown . Grantham ,. \ _' "'---"1 14411 .\':JiG.t,,,,,,,,",P,,\,,. ',15,. "r' 1'1.~ ." \ . '}~' C yl.~"""l! W,lnarn~Grove . RosegardonMt Pleasant '" . ,r~ '13. .", Falmoulh rl ~.)i9. . . Hallon Boiling Sprlngs.". · ~,e.l!ds.b.er 1\'!l_'3~'Sloasa~t.~rovo .J /....-.. ,)" "P,,,elow1 ,I~lYoi'k{lave "" ."~ .. """ .,ri,,, , ',m..,,, . \ ~., '(" ~; 'f .' Homewoo, 'Uno "U'.. ~ . ~ Upper Mill J. \ertown .SIHI~(itllncJ.llIIJsNll ~~r242 12 H' . , .. ''fl I Conowago . ' II 10.."".", <<,0,,",'_,"""" .J ".;:r ",w,", (f Ld \ . '" , , ~i~'ViewAV1\ Slal\l'o U {>,~~.JOI nd 1Jl:41 .;...' '151, I \',MI Top W~lsville ).... ~ I ....#.. / Che lnut HIll ",.........(_.,,,.,.,, h _ '" B'g Dam '" '\. MI Royal CI'" \~,f ........ .,... ~ I ..., ,,'" ..' "",,,.,,. ~ Ii" · "'Uriah ,\ Benedocl. \ ., t1oundtown. ..' ~ -I Deardorll, M"'I , Kralllown . Dellers M,II \, . j/ ",1; , ~';40 Peach GI~n B,\mudian . II" "" Harmony Gt~ve J.."" / \, rn · ,."". """" "" ",,,", _... If'~,,, "".." ~ 1 d C"'k '. " Poplars" .. ." 3O,}' I Gardners ,,,,,,, "'" "., '" "'I ". h ''l ... ,;, "" (;'4..". ,pa.'d.burg ..........._--4Shllo ~tll( ~,..,( \ w" (' Weigel,'own "':0. !--.. rl1 / \ ">~ I./ltjjl II Pn,k , emo" W · j .Aspers I, Adm,. d ",,'. IIlll<l>1'1'''~ ! r II \ e'g M~'~~~~ille Taxvlile we~~~~ w 1,; .H,i1c ill. 1.I,oradare 'I-1St j _ '2:1.....101;10, r; Benroy '.1' I. "'''. '.-; .'!",')971',t!,,,,,,,_S,!,,,"\~.,,.lJS,\..&,'n'''''f.iV. polnts "> " .., I """'] ~ (,~f -:,,'I"'~ 1 ..\0 AREA I)'\'I'A ""'! i j ., Other aspects of the transportation system, such as air, rail, and, to a lesser dL'grcc bus alternatives. are also important. TnRlptJlUdon P"noW,." Tram rt Mod,. Prmld"r Airport." Carlilllc. CIlpd.1 City, and lI.nillhurg Rairwa)'!' ,\nt,.1. J llu..linn (irC\hotlnd J The area is served by major rail lines and numerous motor carriers. The extensive freight yards at Enola have a CUrrcnl daily traffic ofncarly 4,000 cars and is reportedly the second largest freight yard in the nation. The transportation infrastructure is well developed and significantly enhances the region's desirability. With regard to utility systems, these too are well developed with all public utilities available to most parts of the county. Further, there are no significant capacity issues at time. Overall. the transportation and utility infrastructure is adequate to support additional development. ." ,,J IV. Land Use Distribution and Physical Characteristics Proportionate land uses within the county are as follows: Proportionate Land Use-"-C,umberland County ; 39.2%: o Indualrl.r . Roardonllal . Commerolal . Undeveloped 8 Barone. Murtha, Shonberg & Associates, Inc. ... ... ... ., ... .. 'I .., I '1 :1 J .1 I AREA DATA The regIonal terrall11S predomll1anlly Icvello gently roiling, ahhough small portions of the area do have $teep terrain. Overall. topography has nol prescnlcd slgnilicant diflieuhies to development. V. l'opulation.Trends The following table presents comparative populallon ligures from the 1980 and 1990 Census for the county. state and nation, as well as the most reccnt estimatcs available. 1980 1990 Cbanlf 1995 EltJmata Couney 179.625 11.866,728 226.546.805 195.257 11.881.6013 8.70% 205.959 12.071.1142 268.765000 Sill< 0.13% NIlion 24R. 718.29 I 9.79'% Cumberland County exhibited significant growth through the 1980's and, based on the 1995 estimate, continues to post strong gains. VI. Inc.ome.Leyels Comparative income levels for the county and state are presented as follows: fnrome Category Cumbuland County Pennsylvania COUDt)':Stlte ComparlloD <s 1 9.999 23.6% 33.95% -13.86% 520.000.529.999 17.9% 17.50% 2.23% 530.000-539.999 17.3% 15.20% 12.14% 540.000.549.999 14.3% 11.40% 20.28% 550.000.S74.999 17.8% 14.10% 20.79% >S75.000 9.2% 7.90% 14.13% Median Household Income 534.493 529.069 24042% The data presented above suggests a county afnuence level above Ihat of the state as a whole. 9 Barone. Murtha. Shunberg & Associates. Inc. ., .... AREA IlATA - , J '"" VII. Employml'nt Historical unemploymcntlevels aro presented as follows: .. 00 700 ............ A,.."u.. Av...... ,<Mot , ~:::::' - r~^:~-=~:::-~=F-~-~T- i .--J Hj 18g0 1DQ1 19D2 ., 8Q3 ., 'Ui'4 I:::J Cum b.rl.nd _ United .'.t.. 1DD~ 1DgG _ P-nneylv.nl. These strong employment figures are attributed to a diverse job distribution and the stabilizing influence of both state and federal jobs. Tho following charts present a comparison between county and state employment distribution: 'rDPorUonal'lmplorm.nt~_~~~""nd County , 78'" : u'2" ~_ [219;j-- - ;:s-S...~ -~~I ['2"1_~~ [30">-" I Proportlonlf. Employment.. .,... 01 'Innlylnnl. - :20%' . :8~ ~ 8 o A~tUltl'IIIUlnlng . ConllNdon . .."""'...... . Trln.portlllcnJC'ommLnc''1<<1/UIII~'1 . AtllnlndWhcltlallTrlde . FInlnU,ftllllnu.ndR..tE&I.I. . SlIVIell o A~eulln/lUINP!g . CllnlItucllan . ".MICUln, . rranIPllftlllonlCommlrJlullenlUlIIll.. . A.'IUandWhcl.Trld. . Fln.nc.. hUlnu Ind Allt EIII'. . a.Me.. Harrisburg is the state capital and, as such, government jobs on the state level are a major economic factor. In addition to the thousands of jobs which are related directly to the state government, the area also benefits as a center for state conventions, exhibitions, and headquarters for numerous state associations and private 10 Barone. Murtha, Shonberg & Associates, Inc. /' N~ighborhood M ~\ ' /r? ap J '" / / I , I /\<5","~ ./~I~~~ll I I ~' "",. .' / .-:r;~l~, II ~:~............~. .... ..<";~,,,~~II I ~...... // .->,,,.-,,,,/ .-~;:' Il --=' --/,;/- I CA,../I" I I \ "^,,,,,,,Ar,""""" ,r.....,..,..'.\".,<;, .,..;t'\ M.~ Ii ',...<t. I. ,.........., "A '. ., ,.,,~.. ". ..' \ ""iI"',-....v"- ~~ jfl(,w#l ,~~\.- 0" ('" ~ '" ...-,,'e ., ,\' ... ,"'/" , · ~.~,/"",., ;<r " \ ',"'~ \.,'\" rl' ~# ~4' \y ill L. .",.t~/'.~''''t~- ..m:,:\>I .......' "'Pi:,, ~.~'- 7.....,., ". ",:\" ok ~ ",/ """ ~ J.:.,~fi I i~/'~~ ~ I , ,..->'" ,...... .,. .. >, ,r~' ....",,, 'i' j~ ~~r III , ............' ",--.."""""",V /' ." ,'./' /' 1._0' ,..J ,~,il, ~ \I ~,~.,.".,.-, "/\ \, ",l A' . t1P' . dO ..- . ,# , " #'. f'~ ' , ,/ ' 'vI' ',.7" ... I , . ''''''''',' "'" ,"",' l" '... , -14>0"-' .... l f! i" ~.,..... .......... '; , _',. , "'i, '" \ " ","""1'Q """'. '\ ".,i' .'l!. .fi , ""#',:"'" /' ' . ' ,,, ' I',.. ' , I':... , " ,.... "'" tif/tI' . "'.) , \/-" - ,/ ! ,,)' , "" "", /' ......~- I i'. I' ,;v 'J.jl J'" ~ '" ,"" ,,' ~,,;,i t..,f " d' ,.$ ;j,.. ,Jl""'~ ",./ .4' \. '1r. (, ' " y' ,... ,_ 4 .' ~ ,.,; F ",' .: "- , ,,, ' 1 \,#,/'0" ,.,/ ,,' ~-I' ",,..', n ~ 'i _"'''/ ' > U V,/ /', .~ . ' . ," /' ' \ f / >'10 \ ../ ./:. % .,.~' 15~1 A ~\l .".~.;~~l~'" f. ~; "'V'~4:.,,,;"'l \ ,./;~ v 'd'/. ",../~.' n , ,p#"" ;t". ~'" "r/! 'l. ''''<'' ' II #"" ' """ ~......' flJ " ~" . -' R B"~-"':'''''''''". .......0:1" . .;..,..pi'; \,0 PIL II ~.df' ,.,,,'' IlU ."",..w""......."".","',ll",.","",jT'W""""''''''".--\ ~(" "''''f 1 . iJ ~~t>f'" \ ~~0 m _ '<<if" ,I' ..... ___ l _"u_u,~, J I ,--, I:; <:i \ ~WJ ~ ,~,<~ij 1~"4f""1_""" ;' " "f" ',J2"1.I" J ,. . """'''''''''il'''.'W(e''''''.'''''''"'''''''''/' u, ,'~'i!!".I'l!I~"'1J..~"i ,"\~ II .t -, ..--- --- g ;j ~.__ n_;J; AREA DATA .... Population within Ihc municipality has bccn growing at a ratc grcalcr than thc counly avcragc. incrcasing from 10.533 10 13,347 dUring Ihc lasl ccnsus period. an mcrease of 26. 72%. ] ] J J J J "1 ... Ncighboring uses consisl of a significant number of condominium propertics including Sunguild II. Brighton Place, and Village of Libcrty Squarc. Commcrcial uscs include a I/ealthsouth facilily along Lancaster Boulevard and an officc building Wilson Road. EXlensive relail and commercial areas are within close driving distance. These facilities offer significant support services and employment opportunities, thus enhancing the desirability oflhe area. The neighborhood enhances the desirabilily of the subject property. VIII. Summary and Conclusions The subject neighborhood is characterized by a blcnd of residential, office and commercial land uses. Adjoining and nearby properties include single family areas, wilh relail and commercial areas located in close proximity. These uses are complimenlary to the subjccl usc. Thc transportation system is well- integrated with state and inlerstatc highways, passcngcr and freighl rail service, air transportation. and public transportation. The population has bcen incrcasing at a significantly faster rate than the state as a whole. Home valucs are predominantly abovc $100,000 and have been gaining value in tcrms of real dollars. The population has grown and income has kept pace with inflation. Income levels are middle to upper middle with over 40% of the population having incomcs over $40,000 and ncarly 25% of the population with incomes ovcr $50,000. Employmcnt has consistcntly been higher than the state. Overall trends indieate a growing population and increasing rea] estate values strongly influenced by a diverse economic base. 12 Barone. Murtha. Shonberg & Associates. Inc. i ~IJ o~ . . If' {i I . l ' . , H} " I j I ~) f ~ . I 'II. l ~ l: ): i '!ill ~ 11~ ~~i. I!: I J !:~ :~.".; ,: I .1;. I ,i, ! I ~ i: ;\ .. ,. . I l"'.' 'il i ~, ! ,~ t' i1 il" i I.: f~l\t.:\ I [: ~ !1 I . . !. f I tf l I~ . J lJJ!. I ,:. ,'\ .' :.,\ .;.j PI .. i · ~ : :" .. ~.. @. .; (I ' "~ ,1 L . s. "1 J Ii!t"., !:: . '. ,. ~....~....._..tt.. _ _ -;_____.__1._______ ... __ 4----!:'~- ___'''''. ,-;:;.~.::,-_-L.. j')~ !. -_..: :.:.:;: - - -- rM j ~ l j' ~ , ~ ~ I S ~Ii . 11' 1 i ~,. ~ I ,1.:.: ... .. I I ;, ..;:.:;p ~ " . 11-"': j, a ~ t J t ~,' ;1 ,,~,...."" il~' I' . \ '.\ ~. lj\ .~ yj. ! Ii . 4 o' j ,'. I . '. ~ ~ , \ i ;, . '. " ,'" fl' ' f\. . "... 'II. .) ;.~\ ... "u a. ". 19 ...-...) r .-., -::;\ \\\~J . . . : ;1 " . . .$ "I ,...1_O<.........~lm ( Site Plan ) - . : . - t J. t I ~ il. ~ d :iH: 'Js..:tl' .... ... 'i t Ii ..~ t ;. . II I. , .. o.to: . ..... t :U:: r I ..- .. ~ 1 - i , I ~ ~ i ,j' II', 'I! iH' " j ..., PROPERTY DATA J D D ~ . I I I I I I I. Site DescrJpllon PhysicllLCharacteristics Aecording to Counly records.lhe subject parcel contains a gross land area of 124.146 square feel, or 2.85 acres, of which nearly all is usable. The overall sile (which is comprised of multiple pareels) is irregular in shape and the lopography is generally level. Accesund_Vlsibility The subjeet property is subdivided inlo 23 parcels which have a combined 1,145 linear feet of frontage along Nanroc Drive and additional frontage along inlemal slreels. The property has two entrances, neither of whieh is signalized. Visibility is limiled. Ulilitics Public utility services available to the site are .IS rullows: PubllcUlillty Provider ConnfC1rd to Site NaturalGI5 Columbia Gas No Electricity Pennsylvania Power &: Ughl Yes Sewerage: Municipal Yes Water Pennsylvania American Water Yes Site.lmpm'lemcnts Sile improvements include privale two-car driveways, concrete walks, curbing, and good quality mature trees and landscaping. E100d H.73rn According to the Upper Allen Township Flood Insurance Rate Map, Community Panel No. 420372-0005C (dated February 15, 1980), the subject is within a Zone C, an area of minimal flood hazard. Zoning The subject site is situated wilhin (UR) Urban Residential district Multiple family dwellings are a pennitted use within this district ]3 B,lronc. I'vlurtha, Shonbcrg & Associates. Inc. ..., PROPERTY DATA .,.... .... I .J EnvironmcntaVSubsurfacc Conditions An evaluation of Ihe subsurface conditions is beyond the scope of this report. Similarly, we make no detennination as to the absence or presence of any environmental hazard. It should be noted that the value conclusions reported herein assume that no adverse conditions exis!. .... I ,j EasementsLEncroachmcnts The sile is subject to Slreet and utility easements of record. Other than those specifieally listed, we are not aware of any easements, restrictions, encumbrances, leases, reservations, covenants, contracts, special assessments. ordinances or partial inlerests that would adversely affect value. We did not complete a title search or survey of Ihe property and assume no responsibility for malters pertaining to title or ownership. We recommend that the client have such studies completed. J II. Impr:oxementne~cription The subject improvements were built in the early 1980's. The Nanroc Townhouse Apartments is comprised of four buildings containing 10 patio units with basements and 13 similar units without basements. According 10 a measurement of each unit type, the buildings contain a rentable area of 80,335 square feet; these measurements exclude the basement space which contains storage and washer-dryer hook-ups. The specific unit types are detailed as follows: Unit Type Two Bedroom-I.S BathIBsml Number or Unlls Unit Size 10 1.247 1.277 Re.table Are. (SF) 12.470 16.601 29071 Two Bedroom-I.S Bath 13 23 2 24 Total/Avera e The following table presents the unit mix wilhin each individual building: Building Number lOR-PaUo 85mt 10R-Pltlo No Bsrnt 1055.1073 (odd) 10 0 1075-1099 (odd) 0 13 Toeal 10 13 TotalU.llJ 10 13 23 The individual unit layouts are characterized as follows: 14 Barone. Murtha. Shonberg & Associates, Inc. - PROPERTY DATA j a relatively undesirable feature. and thcy possess design qualities whieh are dated and unsightly when compared to surrounding eondominium properties. The noor plan ineludes no master bathroom, and the basements (of the 10 units whieh have them) are damp. No faelors were noted that would signifieantly detract from the marketability of this property as renlal units. .... i '"I i ..I ]6 Baronc. Murtha. Shonbcrg & Associates. Inc. - \t '111- ~ 11 1',/ . ~ 0<) ~ -So ~ 0.) ~ 'ell I" "" ell .. J . '; '\' 'oJ ,,,) ~ I!" \ L ? .... t I I, ~ ~ j , . ~,. ....,... . .~.' '.', .~~., :'~~':~'" ': ~. ....1 . ~;l',::~,.i~\ \..~ .. . 'I."'" . ..... "',' .~ ., , . ,'" ~.,' i~ " .",., , -.-'. , .'>>,<,.::, .:~. , ..fl', . . ,.~t \"/, "'!~.I> .' p... .\\1; "P- "\ '\ c:' " ..... . . . \ .' ~';'.' . . ..~, ' . , ';". . ..:.,.~ '4:.~ 'I".' ,', .j " ., ~\ . . '.:.:..: ", .' A "..--::: '!' ...:'.f$! $> .. ...-'j-\-{"" ~ ~11t)O~.':?J'?> , '0<;'\ p'l1<:\ .' . ,. ,)" " .,. ..' .-4 ~ ~\ ~' -:' . """\ 'j "...'_0..,.........0..0...._"... ( Tax Map Location ) ~ ~ ~ ~ ~ rn I1J m ~ - PROPERTY DATA .., I J III. Ta~and.Asses5mentData CwrentAssessment Plrc~1 Lind Autlsmrn' Buildlnl Autum,n, Tolll Auftsmrnl Marker Value (il 6.IY. eLK 44 1740 15.9l0 16.610 S98.088 45 Il90 S5.9l0 16.l20 192.941 46 Il90 15.'130 16.l20 192.941 47 1530 15.930 16.460 S95,000 48 5730 15.930 16.660 S97.94 I 49 S380 15.930 16.310 592.794 50 S380 S5.930 16.310 S92.794 51 1520 55,930 16.450 S94,853 52 1520 55.930 16.450 S94.853 53 S520 15.930 16.450 594.853 54 1920 55.930 16.850 S100.735 55 1380 S5.930 S6,310 S92,794 56 1380 15.930 16,310 192.794 57 1380 S5,9J0 16JI0 192.794 58 S510 15.930 16,440 194.706 59 1510 15.930 16.440 194.706 60 S590 S5.930 16,520 195.882 61 1810 15,930 16.740 199.118 62 5460 S5,930 16J90 193.971 63 5460 S5.930 16,390 S93.971 64 1340 S5.930 16.270 192,206 65 S340 S5.930 16.270 192,206 66 S590 S5,930 16.520 195,882 Total 111.770 S136.390 1148.160 5%.178.824 17 Barone. Murtha. Shonberg & Associates, Inc. PROPERTY DATA ~1II1.1C' Rail' CUrrrnl Asuumenl Tnlnl Authorlly "and Uulldlna Land Building Rul Esllle "fun Upper Allen Twp. 0001100 0001100 511.770 S136.39O S518.56 School Distncl 0.138000 0.138000 SII.770 S 1 36.390 S20.446.08 Cumberland County 0027500 0.021500 S11.770 S 1 36,390 54.074.40 Tol.1 0.169000 0.169000 SII.770 SIJ6.390 S25.039.04 Real estate taxes are impacted by millage rates and property assessment; the figures presented above reflect those in effect for the currenl tax year. No significant change is anticipated in the near teoo. The assessment for The Nanroc Townhouse Apartments are $148,160 with an implied market value of $2,178,824, a value which is well above the value conclusion of this report. Further, the existing assessment represents 13.47% of market value, which is substantially at odds with olher facilities in the area. IlILComparables Sale Markel V.lue AueurncnE Au,ssmenl: Price Ratio Units AssnsmenVUalt Subject SI.I00.000 SJ48.160 13.47% 2J S6,442 Sale 4 55.000,000 5J45,600 6.91% 96 S3,6OO Sale 8 53.800,000 5259,000 6.82% 90 S2.878 Sale 9 S4.000.000 S346.570 8.66% 108 SJ,209 This dala suggests that the assessment is inconsistent wilh county policy. 18 Barone. Murtha. Shonberg & Associates, Inc. ,.., ; ! IIIGIIEST AND BEST USE I ,,1 VI. IIIgbeJt and BeJt. UJC (Maximal ProducUvlty):AJ Improved Thc subjcct propcrty has becn opcrated as a rcnlal communily for roughly 15 years. According to thc managcr, modcratc rcnt incrcascs havc bccn achicvcd and occupancy, on the day of inspection, was 100% with a lcngthy waiting list. Nanroc Apartmcnls is compriscd of 23 patio units on individual parccls, Potcntial uscs includc continucd opcration as rcntal units, a sell.out to individual owncrs and dcmolition. With regard to potential scll-out. the following obscrvations arc noled: - I I "', · Thc units fcalurc T-III cxtcrior siding, a rclatively undesirablc fcaturc, and they posscss design qualitics which are datcd and unsightly whcn compared to surrounding condominium propertics. · Thc floor plan includcs no maslcrbathroom. and thc basemcnts (ofthc 10 units which havc thcm) arc damp. o o u u u u ~ ~ Thcsc obscrvations suggcst that markcling these unils for salc would be quite difficult. Knowing of no altcrnativc usc that would warrant dcmolition of thc improvements, we conc]udc that the maximally productivc use is for continucd opcration as rcntal units. 1 .. -'! ';:0. ,~ fi H "." i\ -R ~ I I 2] Barone. l'vlurtha. Shonberg & Associates, Inc. ~ ! ~ - ! ,J J j J o o u ~ I I I I APPRAISAL METHODOLOGY I. Introduction There are three classIcal approaches 10 real eslale valuation, ollen referred 10 as Income Capitalization, Direet Sales Comparison and ('ost Approachcs. Properly characteristics, as well as data availability. generally dictates which approaches are most germane to a particular valuation assignment; income produeing properties lend themselves most readily to the Income Capitalization Approach, while for owner occupied properties the Direct Sales Comparison Approach is ollen a better indicator. The Cost Approach may be used effectively in either situation, however as the various aspects of accrued depreciation become more pronounced, the value indication offered by this technique becomes more subjective. Each of these valuation methods depends on the availability of an adequale amount of market data. In the Cost Approaeh the depreeiated value of the improvements is added to the estimated land value. Considering the subjectivity involved with estimating depreciation, this approaeh is most useful when applied to newly constructed or newly renovated properties. In the Income Approach the potential revenues, vacancy (and credit loss) and operating expenses are all estimated in order 10 anive at a net income projeetion. This income projection is then translated to a value indication through eilher direct or yield capilalization melhods. This is most appropriate for income producing properties, however it can also be used for owner-occupied properties based on an occupancy cost scenario. In the Sales Comparison Approach recently sold properties are examined on the basis of either physical or financial characlerislics and then compared to the subject property. This can be used effectively for most property types, so long as Ihere is an adequate amount of data. II. Meth.ndo1o~CoD.c1usion Given the characteristics of the subject property, it is appropriate to develop the Ineome and Sales Comparison Approaches to Value. Based on the age of the property and the manner in which the market views income producing properties, the Cost Approach, while considered, has not been developed. 22 Bm'onc. Murtha. Shonbcrg & Associatcs. fnc. ~ ;j INCOME APPROACH TO Y ALUE ., J I. Introduction The underlying premise of the Income Approach is Ihat value is the present worth of future benefits arising from ownership. While these benefits can be tangiblc or intangible. they arc typically limiled to a forecast of net income polential. Net income is then translated into an indication of value by employing an applicable capitalization technique. Assuming Ihat one accurately forecasts net income pOlential and employs a proper capitalization technique (one that rellecls investors' mOlivations), the resulting value indication represents the price a knowledgeable purchaser would pay for Ihe ownership rights. J J J o o o o ~ ~ ~ 2BR/1.5 SA wlbasement 2BR/l.5 SA no basement RentRolLRange $630 $575-$600 Weighted.A\!eragc $630 $598 "<king Rent $630 $600 II. GrosslncomeJ!otentlal The initial ster in the income Approach is the estimation of pOlential gross income. The following is a summary of the existing rent levels from the rent roll dated February 21, 1998. A eomplete rent roll is included in the Exhibits section of the report. On the anniversary of each lease the rental rale is increased to current market levels. With the exception of one unit, every apartment is at current asking rents. To ascertain the market orientation of the subject rents we surveyed four comparable properties located within Ihe subjeet neighborhood. The results and comparative analysis are presented in the following tables: !; I k 23 Barol1c. Murtha. Shonbcrg & Associatcs. 111c. n LJ o o o D INCOME APPROACH TO VALUE I'a 110 U oils CompUIIIYf'lem I SubJt't1 I I.lndham Court I Odord ~1anQr Wulf)' Park Drlbrook M.nor Grnrnl Chararl,rbllcs localion Good Similar Similar Similar Similar Architecture Garden Similar Similar Similar Similar YcarOuil1 1981 1987 11)73 1967/9 1969 Condition Pair Superior 20 Superior lO Superior 20 Superior 20 Unit Size (SF) 1.262 850 80 78) 95 9J5 65 890 " No. of Bedrooms Two Two Two Two Two No. of Baths 1.1 On. I On. I 1.5 On. 5 Stonlge Cage Similar Similar Similar Similar Equlpmrnt Air Conditioning V.. Similnr Similar Similar Similar Rang. V.. Similar Similar SimilOlr Similar Refrigerator V.. Similar Similar Similar Similar o;shwashcr V.. Similar Similar Similar Similar Microwave No Similar Similar Similar Similar Disposal Ves Similar Similar Similar Similar Washcr/Drycr Hook-ups In Unit S In Unit S In Unit I In Unit S Window Blinds Similar Similar Similar Similar - Services .nd Amenllles Heat Tenant Tenant Tenant Tenant Tenant Electric Tenanl Tenant Tenant Tenanl Tenant Water Tenant Temmt Owner 10 Owner 10 Owner 10 Sewerage Tenant Owner S Owner I Owner S Owner S Amenilies Various Inferior 10 Inferior S Inferior I Inferior S Rent Per Month NA S62S 56S SS70 S6S S640 lJO 5SgS S41 Adlusted Rent 5656 5690 56J! 5670 56JO ;'1 : } ':" ~1 ~. 24 .}, i"L Barone. Murtha. Shonberg & Associates. Inc. - INCOME API'ROACII TO VALUE "I Within thc Gcncral Charnctcrislics calcgory adJlIslmcnts arc rcqulrcd for condition, unit size, and the number of baths. A condllion adjustmcnt was warrantcd duc 10 thc superior eondltion of the comparable properties. A size adjuslment is applicd only whcn Ihe variation exceeds 50 square fcct, and then reflects a rate of$0.20 per squarc foot; this estimale is bascd on rent variations betwcen similar units of varying size at individual complexes within the market, however it should be noled that this analysis was not possible for those comparable properties specifically used in this report. The subject units have 1-1/2 baths; the adjustment for those comparable units wilh only a singlc bath is e~timalcd at a nominal $5. ..., - - ""'~ J Equipment complemcnts within the comparable facilities wcre fairly unifonn, with the primary variation being washcr-dryer units within Ihe units, as opposed to coin-opcrnted machines in a common selling. This adjustment is estimated at $5 per month in the palio unils which have washer-dryer hook-ups in a large laundry area. With regard to services and amenilies, Ihe adjuslment for tenant-paid water and sewer is based on a typical quarterly water and sewer bill of$45. Varialions in amcnities are limiled to pools and tennis courts, which bas only a minimal impact on achievable rents; this was estimated at $5 per month. The subject units are particularly superior compared to Ihe typical two bedroom garden units represented within the surveyed properties, having private courtyards, fireplaces, private driveway and some basements, We estimate that an adjustment of $1 0 per month should compensate for these features. The following table presenls a synopsis of the comparative rent indicators: Comparable Range SUKgtstfd Rent Subject Market Reat UnllTve Uoad asled Ad usltd b Com arables Askin Rent ConclusJon Patio Unit 557Q.S640 S630'5690 5656 5615 S6J5 The rent comparables suggest that the property has below market rents which may be responsible for the extensive waiting list and full occupancy. Applying an average market rent of$635 to the patio units, the potential rental income can be calculated as follows: Unit Type Markel Rent Revenue Units Rent POlentlallMonlh Rent ratead.War Patio Unit 5635 23 514.605 5175,260 5175,260 Total/Avera e 5635 13 514.605 25 Baronc. Murtha. Shonbcrg & Associates. Inc. i INCOME APPROACH TO Y ALUE - Othcr Incomc Each tenanl pays as additional rcnt rcimbursemcnt of Ihc water chargc of S I 5.84 per unit, thc aClual amount charged 10 thc landlord. This pOlential additional incomc equals S364.32 (23 units x SI5.84). III. Yacancy_aud_Credlt Loss On the day of inspection, the subject property was 100%occupied. The comparable properties exhibited vacancies ranging from 1% to 8%. A stabilized vacancy of5% is adcquate to account for both vacancy and any pOlential credit loss. The effeclivc gross income projection is summarized as follows: Potential Gross Incomc S175,260 S4.112 $179,632 Other Income Total: Less Vaeancy: Effective Gross Income: 5.0% ($8.282) $170,650 IV. Expenses A stabilized expense projection was made after review of the following data. I. Actual operating statements for the year 1995, 1996, and 1997. It should be emphasized that the subject property has a joint operating statement with Belle TerreApartments. The expenses presentedfor The Nanroc Townhouse Apartments reflect a pro-ration based on the number afunits. 2. Expense data as reported by the Institute of Real Estate Management (!REM) in their 1997 report, lneomeLExpensc.Anal)'sis:..Com:entional A partmenls. 3. Actual expense experiences (1997) of three similar apartment complexes. The stabilized expense eslimates are discussed in the following narrative. Expense categories include adminislration/management, opera ling, repairs and maintenance, insurance, real estate taxes, and other payroll. 26 Barone. Murtha. Shonberg & Associates, Inc. i ! ".1 o o D D m I I I I I I I I I I INCO~IE APPROACH TO VALUE AJministration and Management .:.pfnH t"omp KIII.t <,'omp~lfln 1.R.E.M. SubjK' 1996 SubjKI.997 %EGI nla nla I02()1'!. 6.7J'Y. 867% PerUnil 5l?l-SH17 5730 5716 Sll? S45? Per SF nI, nI, SO.7l 50.28 SO.36 Administralion charges include management fees, salaries of oflice personnel paid direelly by the owner, oflice expenses, advertising and legal and audit charges. Management fees in the market range from 4% to 6% of effective gross income. It should be noted that in 1996 and 1997, the subject managementfee was 3.72% and 1.79%. skewillg the totals for this expense category. Stabilizing the management fee at 5% of effective llfOSS income,lhis portion of the adminislralive expense is projected to be $8,533. In 1997, other administrative COSls were an addilionaI6.65% of effective gross income. This included oflice expenses, advertising, payroll for a manager, professional fees. Slabilized administrative costs of 5% is reasonable with a total administralive expense including management fees of 10%. This is consistent with the data reported to IREM and results in a lotal management and administrative expense of $17,065 or $0.59 per square foot and $742 per unit. Operating Expfnn Comp Ringe Comp Mfan I.R.E.M. SUbJKII996 SubJoct 1997 %EGJ nI. nI. 10.20010 NA 5.25% Per Unit S334-Sl2l $431 5607 NA 5278 Per SF nI. nI, SO.67 NA $0.6\ The owner is responsible for sewer eharges and trash removal. The subject expense is atypically low due to the utility eosts which are passed along to the lenanl, such as the water expense. Considering that the applicable utility providers are generally not requesting rate increases for the coming period, we project a general stability in this expense category. This suggesls a operations cost for the coming 12-month period of $6,400, which equales to $278 per unit, $0.22 per square foot and 3.75% of effective gross income. 27 :i~t :,,~~: p7~, 'I ~.~.' , " ;: Baronc. Murtha. Shonberg & Associates, Inc. INCOME AI'I'IWACII TO VALUE ., I . Repairs and Mamlcnancc I:. ,""Com Itan . ('om Mfan I.R.r.\I. Sub td 1996 Sub f'C1 1m % [(11 nI. nia 115~'. 8,80'/. 7.ll% rerUml 1117-S4ll Sll9 S502 $469 Sl87 Ptf'S..- nI. nI. so 56 SO.17 SO.ll This expense catcgory includes landscaping, snow removal, cleaning, general maintenance and repairs of the improvements, mechanical contracts, painting, supplies, vchicle expenses and contract cleaning services; it excludes maintenance payroll. According to Ihe hislorical expenses, repair and maintenance has been generally consistent, avcraging 5428 per unit over the past two years. The average is below the (REM indication and abovc the rate indicated by Ihe expense comparables. Giving greater weight to Ihe per unit historical indication, and allowing for inllationary factors, the repair and maintenance cost is projected to be $10,350, which cquates to $450 per unit, $0.36 per square foot and 6.1 % of effective gross income. Insurance Expense Comp Range Comp Mean %EGI nI. nI. Per Unit Sl9.S68 S5) PerSF ni. ni. l.o.[.M. 2.10% SubJec'I996 3.25% S137 $173 SubJect 1997 1.71% S90 SO.07 SO.14 SO.14 The expense comparables, all properties within larger portfolios of properties, exhibit a narrow range of indications for insurance costs which are below both !REM and the subject's historical expenses. The 1996 .. expense is more consistent with the (REM indication, and the rate rellectthe presence of fireplaces within the units. We project an insurance cost for the coming year of$4.361; this equates to SO.15 per square foot and 2.6% of effective gross income. ReaLEstatuaxes .Since an appropriale assessment and subsequentlaxes are the purpose of this appraisal, the current tax expense will not be considered. In lieu of a tax expense, a tax rate will be factored into the capitalization rate. That factor, which is a function of the millage rale and the common level ratio, is calculated as follows: Currenl MlllaRc Rate Common Level Ratio Tn LOld Factor 0.169000 6.8()'1/o 0.011492 28 Barone. Murtha. Shonberg & Associates, Inc. 1'j INCOME APPROACH TO VALUE ...., .., The impact of the lax load faclor Will be discussed 111 the capitalization seclion of this report OtherPayrolJ ... i ElpC'nSf Comp Ranle ('omp Mun I.R.E.M. SubJ"' 1996 SlbJ", I'" .1 %EGI nI. nI. 780% J.40% ".00% PerUnil S272-SoIb9 SJ'lO SJ5I SI81 S212 PetSF nI. nI. SOJJ 50.14 50.17 J J J o o D D D ~ U U U The Other Payroll category includes maintenance payroll, and taxes, insurance and benefits for all payroll ealegories. with the exception of contract labor which is wilhin the repair and maintenance category. The other payroll category for the subject property has been low compared to bolh the comparable properties and IREM indication. This may be because the property shares staff with an adjoining property. Considering the small size of the subject property (23 units would warrant a very limited staff) , the Olber Payroll category has been stabilized at $200 per unit, well below the comparable properties; Ibis results in an annual expense of $4,600, equating to $0.16 per square fOOl, or 2.7% of effective gross income. ReservesJ'or.Rep1a=ent This eategory reserves funds for the replacement of capital items such as roofs, appliances. and asphalt replacement. Based on the age of the subject property and discussions with investors of similar properties, we estimate that an annual allocalion equivalent to $250 per unit should be adequate. This equates to $5,750, or 3.4% of effective gross income. Summ:1ry -The discussion presented above suggests total operating costs of $48,526, or $21,110 per unit prior to consideration of real estate taxes; this equates to an expense ratio of28.44%. The following table presents a synopsis of the income and expense projection. 29 Barone. Murtha. Shonberg & Associates, Inc. ..., - - 1 ',,4 J o o D D ~ I I I I I I I INCOME APPROACII TO Y ALVE Revenue and Expense Projection Rcnlal (ncom~: S175,26O Waler/Sewer $4,372 Potential Gross Income: S179,632 Vacancy and Credit Loss: 5.00% S8.282 Effecllve Gross Income: 5170,650 %.EGI Pec-SE PecUnit Gross Management/Admin, 10.0% SO.59 S742 S17,065 Operating 3.8% SO.22 $278 S6,400 Repairs & Maintcnance 6.1% $0.36 S450 S I 0.350 Insurance 2.6% $0.15 S190 $4,361 Real Estate Taxes NA NA NA NA Other Payroll 2.7% SO.16 S200 S4,600 Reserves 3.4% $0.20 $250 $5.15ll Total Expenses 28.4% $1.67 $2,110 S4ll.i26 Net Operating Income 71.6% $4.20 $5,310 $122,124 Y. Capitalization.. Capitalization is defined as the translation of net income benefits into an indication of value. Primary capitalization methods include Direct and Yield Capitalization. Direct Capitalization considers the application of a single rate to the anticipated net income in the first operating year while yield capitalization . considers revenue generation over a holding period and potential reversionary benefits as separate eomponenls. For properties such as the subject, Direct Capitalization is most appropriate. Having concluded that direct capitalization is the most suitable lechnique, an overall capitalization rate (R.) must be estimaled. Three of Ihe more common techniques for rate derivation are briefly described as follows: R" can be developed through a MortgagelEquity technique which compares the proportionate rel'.un requirements of both the equity and debt positions. R, can be derived from Debt Coverage (OCR) and Loan to Value (L TV) ratios. 30 ::;)], ",l!; >y~ .;e!i. .,;'i! ~f;(j. i~ Barone. Murtha. Shonbel'g & Associates. Inc. ~ INCOME AI'J'ROACJI TO VALUE R. can be cxtraclcd directly from Ihe market based on the sale price and anliclpated income generallon of comparable properties, or based on 1I11ervlews wllh markel partiCipants. , ., MongagelEqUlly Technique The Mortgage/Equity technique IS essenlially an average of the equity and debt components, weighted on the basis of the individual rallos to Iota I value. First addressing the debt side of the equation. a variety of avenues arc available for debt financing, including banks, S & L's, insurance companies, governmental agencies, conduits, mutual funds, REITS and olher fonns of securilized debt Mid-size to larger properties can generally avail themselves of the broad range of finaneing options, while smaller deals would likely be limited to banks, S & L's, or in some instances, conduits. - - I I 1<." ., ,.J According to the Wall Street Journal daled May 5, 1998, Ihe following market rales were published: C.JltROI}' CUrrtlll.Rate Prime R:lle 8.50% london Interbank OtTered Rales (lIBOR) I month 5.6563% London Interbank Offered Rales (L1DOR) 12 months 6.9023% Treasury Bill. 5 Year 5.66". "'1 Treasury Bill- 10 Year 5.14% I ... Fcdenll Home Loan Mongage CofJt. Yields on 30 )T 7.09% mortgage commitments. JO.-day delivery Fcdcr:al National Mot1gagc AssOC'. . Yields on 30 yr. 7.03% mortgage commitments. JO-day delivery Interviews with mortgage bankers active in the mid-Atlantic region suggest that financing is presently available at rales 135 to 200 basis points over the lO-year treasury. We estimate that finaneing could be obtained at a rate of7.5% with a 25-year amortization period, to-year tenn, 75% loan-to-valueratio and 1.25 debt coverage ratio. '" J In the past it has been conventional for equity returns to be similar to or only slightly higher than the mortgage conslant if property value was expected to be stable. The spread between debt and equity requirements has increased in recent years however, due to lhe advent of securitization. Previously, the difference between the debt and equity positions was largely a mailer of which got paid firs\, so long as the loan tenn was not significantly shorter than a typical holding period. Now, however, risk to the debt side of the equation is mitigated. The initial debt holder has only a short exposure period (typically 30 to 60 days) 31 Barone. Murtha. Shonberg & Associates, Inc. INCOME APPROACJI TO VALUE and garners re\'Cnucs primanly from ongmallon fces and servlcmg. Once the loan is packaged and sold as a sccurity, rISk to Ihe purchascr is agam mlltgated hy lhversilicallon and mcreased Iiquidily. The end result of this is an increased spread between the debt and equity return requirements. J J o o o u u u ~ I I I I This is bourne out by recent investor inlerviews which indicate an overall range of9% to 15%, depending on property type and tenant qualily. The low end of the range is defined by single-tenant, net-leased properties wilh minimum lease tenns of 10 years and an investment grade tenant; the equily expectation here is generally 9% to 10%. Apartment investors arc the next interval, with equily requirements ranging from 10% to 14%. Olher property types (office, induslrial, etc.) define the high end of the range between 12% and 15%. Considering that apartment properties are yet the real estate investment of choice, we estimate an equily requirement of 12%. Debt 0.7500 0.2500 0.0887 0.1200 0.0665 0.0300 Assumptions Mortgage Conslan!: Equily Requirement: Loan-to-Value Ratio: Debt Coverage Ratio: 0.0887 0.1200 0.7500 1.2500 Application Component Rallo Rite Contribution Equity l Overall R.le 0.0965 Rounding to the nearest quarter point, the Mortgage/Equily Technique suggests a rale of9.75%. Dcht.CQ'lerageLLoanJu.Ya1ue.Method This method is based entirely on underwriting criteria. The tenns of the likely debt financing discussed earlier results in an overall rate indication by this method as follows: 'i .' 32 Barone. Murtha. Shonberg & Associates. Inc. ..., ..., I INCOME APPROACH TO VALUE D.bt Con,.., 14.1110 Marl"11 ('on.t.nt "oan-eDov.lut R.Uo 0",,.11 R.lt I :!,SOO olJlun 01S00 00112 Again rounding to the nearest quarter poinl. this melhod suggests an overall rale of 8,25%. SalcJ)erivation Method This method considers the overall rates exhibiled by the transactions included in the Sales Comparison Approaeh. These sales, which occurred between 1994 and the present, exhibit financial characteristics as follows: ..., I ,j j J ~1 .... Sal, Loutlon E.G.I. plr Unit NOI per Unit Elpfnlt Ratio ()yenll Rite Colonial Glen Apartments S6..l11 S3.464 46.90% 10.00% Lower P:lxlOn Township Quail Run Apartment S5,625 S3.050 45.77% 12..22% lanc3slc:rTownship Paxton P3rk Apartments S5.9JS S2.571 56.68% 11.25% Lower Paxton Township Country Walk Apartments S7.809 S5,041 35.44% 9.68% Lower Allen Township Shanendoah Apartments S6.196 $4.164 32.80% 10.41% Mcch:l.Oicsburg School Uouse Apartments S6.860 S2,884 57.96% 10.18% Mcchanicsburg Borough The Pines S5.370 S2,458 54.23% 10.18% Susquehanna Township Lindham Court 55.947 S3.842 35.39% 9.10% Upper Allen Township Society Uill Apartments S6.746 $4.185 31.96% 11.30% Lower Allen TOWRShi 2 3 4 5 6 7 8 9 These sales, which occurred between January, 1993 and November, 1996, exhibit a range of capitalization rates between 9.1% and 12.22%, with a mean of 10.48% and a median of 10.18%. Recognizing that debt rates have declined significantly since these transactions occurred (rendering them trailing indicators), we conclude an indication near the mid-point of the range, or 10.0%. 33 Barone. Murtha. Shonberg & Associates, Inc. . .., INCOME APPROACH TO VALUE Sing]e.UnitValuation The fOllowing al/a(vsis is preSl'nletl for illjorll/olill/wl p"rpOSt'S only. USlIlg the same parameters prescnted previously in Ihe income approach to \'aluc 10 a slIlglc unit. the following table summarizes the value caleulations applied 10 a single unit. ~ I Rn,nUf .ad [.ptn" ProJffllon Rmtallncome: W.terlSewer Reimbursement Potential Gross Income; Vacancy and Cndilloss: 5.00% EIT<<llvf Grou 'ncoml': %.EGJ PuSE PuUnit Management/Admin. 10.0";' SO.S' S742 Operaling 3.7% SO.22 1278 Repairs & Mninlcnance 6.1% SO.36 $olIO Insurance 2.6% SO. IS SI90 Real Estale Taxes NA NA NA Other P'yroll 2.7% SO.16 S200 Reserves 3..4% 50.20 Sl50 Total Expenses 28.4% 51.67 S2./I0 Net OPttltlng Income 71.6% Tax~Loaded CapitollizlIlion Rate: Value Rounded To: 35 Barone. Murtha. Shol1berg & Associates, Inc. S7.620 SI90 57,110 SJ2l $7....20 Gnw S742 S6.400 $450 $4,361 NA S200 S2.IO S2J.1O $5,3la 10.90% $48.711 S4B, 700 ~ SALES COMPARISON APPROACH I. Introduction In the Sales Companson Approach propcrtlcs gcncr:llly similar 10 th~ SUbJ~CI arc analyzcu un thc basis of IIn appropnate unit of comparison IInd then compared to the subject. "hysical comparisons as well as income and expcnse characteristics arc useful in amving at a value estimate Ihrough the Salcs Comparison Approach. In this analysis, we compared each of the comparable propcrties 10 the subject. laking into consideration the expcnse ratio, the effective gross Income multiplier and other related faclors. II. ComparatiYe.AoaIysls Limiting our research to the Harrisburg MSA, Ihe following transactions were discovered: s." location S,'tD.lt PrlnA1nll E.ptnlf RatIo E.C.I.M. Colonial Olen Apartments tOl96 5)4.6l6 46,1)00/. 5.31 Lower PUlon Township 2 Quail Run Ap.rtments 11I96 5l4.963 45.77""0 4.44 Lancuter Township 3 Paxton Park Apartments 051'lS 5ll.S57 56.68% 3.85 Lower Paxton Township 4 Countrl Walk Apartments 031'lS 55l.0S) 35.44% 6.67 Lower Allen Township 5 Shanendoah Apartments 12194 S40,ooo 32.80'10 6.46 Mechanicsburg 6 School House Apartments 06194 5l8J)) 57.96% 4.13 Mechanicsburg Borough 7 The Pines 01194 5l4.1SJ 54.23% 4.50 Susquehanna Township 8 Lindham Court 02/93 S4l.22l 35.390/0 7.10 Upper Allen Township 9 Society Hill Apartments 01/93 5)7,0)7 37.96% 5.49 Lower Allen Townshi o o o D U U Detailed write-ups of all the sales are presented in the addenda. The subject is projected to exhibitlln expense ratio of 28.4% prior to consideration of real estate taxes; adding the taxes implied by the value eonclusion reached in the Income Approach, the expense ratio becomes 35.96%, IInd a net operating income per unit of $4,752. Rather than presenting an adjustment grid to more subjectively contrast aspects of the sale properties in comparison to the subject property. a process known as regression analysis has become an increasingly useful tool applicable to real estale analysis. Regression identifies the possible relationships between or among variables to provide a better underslanding of the underlying data. Simple regression analysis measures the relationship between an independent variable and a dependant variable with the equation Y, =a+bX, where Y, is Ihe forecast value. a is a constant, b is a multiplier or coefficient, and X is 36 Barone. Murtha. Shonberg & Associates, Inc. RECONCILIATION o The purpose of this report is 10 cstimalc Ihe market value of the Fcc Simplc inlerest in Ihe property located and known as: D o D D D ~ ~ ~ ~ ~ I I ~ ~ ~ The Nanroc Townhouse Apanments Nanroc Drive Upper Allen Township Cumberland County, Pennsylvania The scope of the analysis has been limited to full development of the Income and Sales Comparison Approaches. The value indications are as follows: Cost Approach: Income Approach: Sales Comparison Approach: Not Developed 51,120,000 51,085.000 The value indications vary by 2.7%. Giving greater weight to the Income Approach, we estimate the market value of the fee simple interest in the subject property, in cash or terms equivalent to cash, as of May 4, 1998, lobe: One Million One Hundred Ten Thousand ($1,110,000) Dollars 38 Barone, Murtha. Shonberg & Associates, Inc. I ~Wr-,' I I CO I N -. .- ~~r,;. ~ ~~\~ ~ :: L(; : f;/I'l: 11.11 ~. ~ .z . '. i/ :~ It ~ ..:; .of :, ~; :::: '" ....- WIll' :,. /. .u I ..: "" 'i~r: u. ;:::~~.: #::~.... N ~...~.: ,- ',n... '" ".....' w ~f:,.~ rll&8Ilrrl.& IJf;F.I'~I~!m.' . -CUll; ... ~ ... I WI11n 3Jubrnturr, 31!it- doyoJ Ja..... f'\r TA,.,u.d HI.. lIu.J"d ..d SeventY.RIQh~ (1978) elrtluttn R. A. ORTENZIO and NANCY H. OIlTENZIO, Hechanicsburq, Cumberland County, Pennsylvania, ot 3428 Lisburn Road, mUbl\ , 11/ C III tA, ~ta' oJ Clwr IAJrJ 0",. I A N o I J BELLE TERRE, a Penn9ylvania limited partnership, 301 South Street, State College, Contro County, Pennsylvania, Grantee, Allen I ../Ilte ,('rUl/el/Ja,." lUUnruurllJ 1'1.." IIrt'"'id/'II''' iCB .,/ '1.' JI..,t/KIl'f, fIJI' 1111I' jlll'm,.iJrrallll/t "J'AI 'u.. oJ One ($1. 00) -----__..______________________________________ IJOnllr'l lilli''''' lIIum'v uJ l1u' VI/ilt." SII/IN uf .~IHt'''ic:u, u'dluml 'ruIN fHJld Ly flit IcJid party ollht ucolld pal" lu lilt ,.,Id "u,.l!cs II/lilt: Ii", /'Ilft. n' nil II IIr/llrt 'he .ralllltJ ani' tlrllr,,.!! 1,/11.,,, prtUn/,. rite rted/'/lrllrl''''/ iJ IIC""I'II,y IIl'1wuu'tt'lttJr,/. havQ 'J"",trl', Lurgulll(t!, '0"'. nli,"rd, '''/(Of/rlll n:trol(", t"II/I'r!Jl',ICIIlCll:lm/lrmccl ancl bV ''''It' p,.C'un" Ill. 9flHl/. I",r!ll';". ....,/. "lic'll. ,."/,,,1/. "dralt', C'"nrf,. II/II/ (VI"/Ir,,, ItIt'f) lilt' ,,.M Iklr,y ot IAt Ir(ollll parI, ita SUcce'3soro MXt:f 11/,,/ ,,,,,!/",, I .~1I THAT CERTAIN lot or piece of ground situate in Upper Allen Town- Ship, Cumberland County, Pennsylvania, bounded and described in accor- dance with a Final Resubdivision Plan for R. A. Ortenzio by Charles W. Junkins, Registered Surveyor, dAted October 11, 1976, last revised on November 16, 1976, as follows: I I BEGINNING at a point on the southerly right of way line of Geneva Drive (SO feet wide) at the intersection of Lot 3-A on the aforesaid Plan and lands of KOG, which point is on the dividing line between Upper Allen Township and Lower Allan Township and is North forty-four (44) degrees two (2) minutos nino teen (19) seconds West from a concrete ronwnent at the intersection of lands of KOG and Winterset Onp Asso- ciates; thence SOllth fifty-two (52) degrees thirty-six (36) minutes thirty (30) seconds Wcst along the southerly riqht of way line of Cancva Drive a distance of 5. OJ feet to a point; thence along same! by a curve to the left having a radius of one hundred seventy-five (175) feet an arc distance of 94.31 feet to a point; thence along same by a curve to the right having a radius of two hundred twenty-five (225) . feet an arc distance of 121. 25 fact to a point; thence South fifty-two (52) degrees thirty-six (36) minutes thirty (30) seconds West along s~me a distance of 565.41 foat to a concrete monument; thence along same 14.31 feet to a pin; thenca North twenty-two (22) degrees twenty- rive (25) minutes thlrty (30) seconds 11est alonq Lot 4-D a distance eooiW27 I.ICE 3G7. I I I I ~ .. I' .. r " . .. ..' ,. ','" -II'. , . ,.....oo,"',.... ell,.b. c... ,.. ~, 1"1,."1. '"..&" '.. "J.I. .,,~.J.~.~J' A"I~~pt 'o! ;:;..~ .. '- '.~ " ~$-~" 'IH'II~. ~.. DIu. e.1. At'. ~ f'!',.~_&-'" , ',h.., Ohl. C...b. Ce.. .. '....ltr 'If -t ~ a..l lo""~ - ~(J(J _ rl! "", . tJ ~~/"""" O .....,.... ,,, 'j' .. 1,/ v""'''- tfa....- , o..c.-c;ol..... ~ I I .: ' . ".:'~I;::' ..:r ;,:(' . . " :' :~.:' ... '8~ DEe 3/ :'11 8 01 DEE D HADE THIS ~"'day ot ;Dto"'\'~ r BY AND BETWEEN. , ninetee" eight-tive, I CEDAR RIDGE ASSOCIATES, INC., a Pennsylvania corporation, having its principal place of business loacted at 301 South Allen Str~et, Stste College, Pennsylvania, and JOHN E. SROKA and HARION L. SROKA, husband and wite, City at Johnstown, Csmbris County, Pennsylvania, Grantors, ~ OCTAGON ASSOCIATES, a Pennsylvania Limited Partnerehip, I I I I I I I I I I Grantee, WITNESSETH, that in consideration of ONE MILLION AND 00/100 - - - - - ($1,000,000,00) - - - - - - - - DOLLARS the receipt of which is hereby acknOWledged, the said grantors do hereby grant and convey to the said grantee, its successors and aosign9' ALL that certain piece or parcel of land situate, lying a"d being in Upper Allen Townehip, Cumberland County, Pennsylvania, bounded and described as follows. BEGINNING at a point on the westerly side of Nonroc Drive, said point being located as follows. beginning at a point at the center line of Geneva Drive, (50 feet wide) at its intersection with the western line of Nanroc Drive, (50 feet wide), thence along the said western line of Nanroc Drive South 37" 23' 30. East, a distance of 240.11 feet to a 800K R 31 fACE 8 I I I I I I I I ~ . '''I I, 0.01 '.11.'. j' ,.' IJl41h\.lU4I,\ : Ei~:~~,~ il' on-'-oJ~ '. flllln; _. I ~J:.:.: point, thence continuing along the eamo by a curve to the left having a radiue of 175.00 feet, an ara diatance of 107.23 feet to a concrete monument, the point of beginning, thence from said point of beginning along the westerly aide of Nanroc Drive by a curve to the left with a radius of 175.00 feet an arc distance of 44.64 feet to a point, thence along the same South 870 6' 500 East, a distance of 143.17 feet to a concrete monument, thence continuing Along the 88me by A curve to the right having a radius of 110 feet, an arc distance of 95.46 feet to a concrete monument, thence continUing along the same, South 370 23' 30. East, a distance of 205.40 feet to a point, thence along land now or formerly of Liberty Square, South 520 36' 30" West, a distance of 315.09 feet to a point on the enstern Un., of lands now or formerly of George B. M. Wilson, thence along lands (.f Wilson, North 400 19' 57. Wcst, a distanc~ of 122.53 fcet to a concrcte monument, thonce continuing Along the same, So~th 520 36' 30" West, a distance of 46.3 feet to a point, thence through land of which this was 'formerly a part, Nortt. 370 23' 30. Ilest 292,38 feet to a point, thence through land of Which this was formerly a part North 520 36' 30. East 25.60 feet to a point, thence by Same North 370 23' 30. West 22.38 feet to A point, thence by same North 520 36' 30' East, a distance of 189.54 to the westerly side of Nanroc Drive, the place of beginning. Being part of the same piece or parcel of land which vested in CedAr Ridge Associates, Inc. by the deeds of R,A. Ortenzio dated and April 15, 1980 which are recorded in Cumberland County Deed Book Volume "X., Volume 28, page 837. Being the same piece or parcel of land which vested in John E, Sroka and Marion L. Sroka, husband and wife, by the deed of Cedar Ridge Associates, Inc., dated December 19, 1985 and recorded in Cumberland County on December 20, 1985 in Deed Book Vol ume 3/ G/ , page 739 . . UNDER AND SUBJECT to the same conditions, exceptions, reservations and restrictions as appear in prior deeds of record. The Grantors do hereby covenant and agree that they will warrant GENERALLY the premises hereby conveyed. IN WITNESS WIIEREOF, the said grantors have hereunto set their hands and seals the day and lear first above written. Signed, sealed and delivered in the presence of: CEDAR RIDGE ASSOCIATES, INC Attest. ~\~,~01J...t~H~",(l ~ o. - B dent BeOK R 31 f/,~, 9 I I I I I I I I I I I I I I I I I I I ZONING TABLE OF USE REGULATIONS SCHEDULE E URBAN RESIDENTIAL DISTRlCf (UK) 1n areas which can be feasibly &upplied with public facilitic'!, a higher den&ity of residential use can be accommodaled. Abo, such arcu can be U&ed for a variety of hou&ing typC.!to include multifamily dwelling&. Commercial U&C.! arc pcnnit1cd only for the convenience of the residents. Such commercial uses mwt be subordinate to the residential use, must be an incegraJ plllt of a residential subdivision or land development or must be designed to serve one (I) or more existing residential subdivi&ions or land developments located in the inuncdiale vicinity and not served by incegnJ conuncrcial U&C.!. JS Number 1. 2. 3. 4. 5. 6. 7. g. 9. 10. II. 12. 13. 14. 15. 16. Use Additional detached dwelling Apartment (maximum density: 12 dwelling uniwacrc) Boardinghouse Church Cluster development Communication facility (publicly regulated) Conversion apartment Crop farming Cultural facility Day nur&Cl)' center Day nurseI}' home Drive-in stand Fire &lAlion Golf course Greenhouse Group home P = Perm111ed SE = SpecJaJ Excepllon p P SE p SE P SE P p p P SE P P P SE 35 EdItor', Note: Ameaded at tim, ot Idoptlu of Cod'; 1M Cb.Iptu 1, GuenJ ProYidoDl, Art. L I I I I I I I I I I I I I I I I I I I UPPER ALLEN CODE P = Permitted Number Use SE = Special Exception 17. Home occupation SE 18. HospiIal P 19. Personal service SE cSlUblislunent 20. Planned residcntial SE developmcnt 21. Private club p 22. Private recreational p facility 23. Professional officcs SE 24. Public building p 25. Public cntcrlllinment SE facility 26. Public recreational p facility 27. RcslUurant p 28. Sanitary facility SE 29. School p 30. Signs p 31. Single-family dwelling P 32. Supply utilities SE 33. Townhouse (maximum p density: 12 dwelling units/acre) ~ N I ft ... 11 " I I I I I I . . I I U a m Octagon Associates ReI.c .Roll (u ou February 2C, 1998) Dtllt Terr'e ApartmrulI aad Nan Roc Pacio Uoma Nau Roc !'Irio Doma Unit N8~ Unil T~ CurTent R~nr S~ Dennsit 0()1055 Miller Ron 8lJld Carol B 000 00.00 001057 HeMtSsey Shav.n and Kim D 645.84 200.00 001059 Bundt Bradloey and Kay 8 645.84 600.00 001061 Johnson Brian and Debra B 645.84 600.00 001063 Snyder Maryi&M 11 645.84 200.00 001065 Stiffer Todd n 645,84 000.00 001067 Trimble Peter n 645.84 600.00 001069 Asia Tedd B 645.84 600.00 001071 10hnson Mitchel and Ann B 645.84 200.00 001073 Rosers WIlliam and Betsy B 645.84 400.00 001075 Gregg Desie .and Holly 0 615.84 200.00 001077 &dger& Aly Ken and Denise 0 615.84 600 00 001079 Lafferty Karen 0 615.84 400.00 00108] Pratt Kevin 0 615.84 200.00 001083 Scott David 0 615.84 200.00 001085 Polesky Nicole 0 590.84 200.00 001087 Vacant 0 000.00 001089 Martin William and Helen 0 615.84 600.00 001091 HalVMcManucl. Karen and Barry 0 615.84 600.00 001093 Rogers Rawleigh and Barb 0 615.84 300.00 001095 Brown Mathe"" aud Carole 0 615.84 600.00 001097 Vacant 0 615.84 300.00 001099 Felker WilIillllll and Diana 0 615.84 200.00 .~-~--------..__...~--.---- 13,798. ~8 i, 190. 08 /3 f77.t./f- '1~ ~ , I I I I I I I I I I I I I I I I I I I NAHIl/LOCATION. TAX IO NO., OIlANToR I GIlAH'nII CONBrOIlRATrONI YU.R 8tJILT I 8tJILIlINQ AIUA. NllX8n o' llNITS I COIllmNT. OISClUPTION. ~l'SIS O' !!AU 8ALK PRICK/lq"t.. (G.B.A.) llNIT PRICK. BALlI PRICK/lq"t.. (IlDlTUU AUA) COIlPAllAlILa BALI - APAlITMZIn' Colonial Gl.n Apart.ant. 4900 Lanc.r Str..t Lovlr Paxton Towu.hip Dauphin County, PA 35-054-001 SUlUal Zal1 to Robert Luri. J(GI( IlDtlrp..i... $6,025,000 1976 . COllDITrOl(. Good 194.279 Sq,'t. LAND AUA. 14.7300 Ac.... 174 RKNTABr.s ARBA. 153.564 Sq..t CUd... agrlamaat of .a1. dat.d Octob.r 2, 1996. Co1oDia1 01111 Ap...tment. cOD.i.t. of: 174 two-b.drooa g...dlll II1d tOWDhou.. uni t. hou"d wi thin 2 0 two ...d t:Iu:....tory building.. CUit IIlix i. 131 two-b.dro_ unit. (860 .qu.... f:.lt) II1d 36 tloo-b.dro.... uzUt. (969 .qu.... hIt). Th. townhou.. W1it. contain a "..hl"/clryer hookup_ Amaniti.. iDClud. a 8Wimming pool ...d laundry .f:.ciliti... $31.01 $34.626 $39.23 UCOIlll %D. PRO,an %D. P%L11 %D. 15210 15.... 965'" . ft I I I I I NAXB/LOCATION I TAX IO NO. I GRANTOR. GRANTBBI CONS IOBRATIONI DATI: or SALI: I COMPARA.DLB SALB - APARTMBNT Shanandoah Apartment. 105-107 Allan Straat Mechanic.burg CUmbarland County, PA 18-23 -0565 -83 Shanandoah LP rrank R. rrai.tak $2,400,000 YBAR BI1ILT I 1991 29-0BC-94 IlllHBBR or ONITS I 60 OBSCRIPTION, I I I I I I I I I I AJlALYsIS or 8ALIl ONIT PRICK, OVDALL RATI:: Shanandoab Apartment. con.i.t. o! two wood !ram. building.. The gard.n unit. war. built in 1991. Th. towubouaa unit. wera convartad to apartment. !rom a praviou. indu.trial U.a. Th. apartmants vary widaly in aiza a8 a result. Unit !.atura. include wa.h.r and dryars, .ecurity, .l.ctric !orc. hot air and cantral air-conditioning and balconi... The con.id.ration on tha d..d read. $2,340,000 which i. nat o! buyar'. brokar !.. o! $60,000. $40,000 B.G.I.II: 6.456 N.I.1I1 9.608 10.41 \ BDBIISK RATIO. 32.80 , RBCOJU) III. PROPBIlTY III: 11621 12493 COMPAIWILB SALB - APARTKIOlT Il.UIll/LOCATIOH. School Kou.a Apartmant. 133 He.t Locu.t Street Mechanlc.burg Cumberland County, PA TAX 10 NO. I 23-567-027 GRANTOR. B..tOil GRANTllB I Ravagoo propartla. CONSIOIlllATION. $1,700,000 DATIl or SALB I Ol-JlllI-94 YBAR BUl:LTI 1892 LAND ARBA. 1.8600 Acra. NtlXIlBR 01' om:TS I 60 DBSCRIPTION, ThLa La a formar two-.tory .chool building originally huilt in 1892 and ranovatad into apartment. in the 1980'.. Tha building ha. an interior co=tyard. ANALYSIS or SALB UN:tT PRJ:ca. $28,333 B.G.I.M: ".130 N.I.MI 9.823 OVDALL RATIl. 57.96 _ 10.18 'II BDIDlSB RATIO. RliCORD :m I 11615 PROPBRn:m, 12488 u u u u I I I NAMB/LOCATION: I TAX 10 NO.: I GRANTOR: GRANTBB: I CONSIOBRATION: OATB OF SALB: YBAR BUILT: COMPARAI!LI!: S~LB ~~!!TMI!.!!:I: Lindham Court 1101 Lindham Court Upper Allen Townehip Cumberland County. PA 42-24-792-006 F.T. Realty Company K.L.P. Bnterprises $3.800.000 01-FEB-93 08V/PAGE: 36C I 904 1987 CONDITION: Good/Fair NUMBER OF UNITS: 90 a DESCRIPTION: ANALYSIS OF SALB UNIT PRICE: OVERALL RATE: I I I I I I Two-story brick and siding apartmsnt complex containing 90 one and two-bedroom apartments. $42,222 E.G.I.M: 7.100 N.I.M: 10.989 EXPENSE RATIO: 35.39 'Ii RBCORD 10: 8881 PROPERTY 10: 9773 PHOTO 10: 2813 9.10 'Ii I . COMP ~RA.!I~K GALK - -"!~A_Il_TII.BN'!: I NAMK/LOCATION. Society Hill Apertment. ~900 Li.burn Road Lower Allen Town.hip Cumberlend County, PA I I TAX 10 NO.. 13-10-~58-005 I GRANTOR: N.L.A. 4~~. Ino. GRANTEK. National Properties, Inc. I CONSIDKRATION. $4.000,000 OATK 01' SALE. 01-JAN-93 DSV/PAGE, 36B / 1196 YJlAR BUILT. 1988 CONDITION. Good BU:tLD:tNG AREA: 129.438 Sq.yt. NUMBKR OF UN:tTS: 108 DKSCR:tPT:tON. Three-story garden apartment complex with 108 units. One-bedroom units contain feet; two-bedroom units contain two baths square feet. Units aro all-electric. a total of 871 square and 1.113 ANALYS:tS OF SALE SALK PR:tCE/Sq,Ft.. $30.90 (G.B.A.) OVERALL RATE: 11.30 % E.G.:t.H: 5.490 N.LM, 8.S50 EXPENSE RAT:tO: 37.96 % RECORD 10. 8880 PROPERTY :tD: 977~ PHOTO :to: ~81~ UN:tT PR:tCE. $37.037 , . .., ", '. I ..~l!li')~- J....; .!i":",,j_-7'~~"lt J", .., '- ' ~ ,~,,\...'!-f."':"~ 1;. :,;l~;~;~ ~!;.> r ~;. :'-"':';:'~~'I','::' 1 . -,-f., " ~-,~ > "l r t, '. : . . ,-', . t '/" ... ! ,,,: l'~,'~'IJ;.~"'~'C: Commonwcalth llf Pennsy.lv3I11a;: .'):: :11 Deparlrnenl ofStalc' .;....!:,".'".. I / Bur.au ul' Pmf.....~i,IJl.1 And OccupaliullllI Affairs P.O. BOX )~~:~~~~g'}~~'!?,105-2G49'.. ~..:. -,' ~ ,"," I"~;/:) :;..C1assilicaliun .'\ '-:'l ~ . ~" ..~ .. ':.:. .~. 4., . . .' \ ... (?1EN~~~~.~P.I'~~SBf1 ',- : :t~. ,", /.... ~ i CCrlilicat\U'D, \ut: '. ~. . . ~ls.sl1e II 'j - \ . ..\ .... \ ~ '.. I JUL 01 9'~1',. Jl!.L~0.g-/'l997 ,~. "---..- -~~/ ..... .. .~. I ;;. .,- ........ '. -" .' --..---"' Expires Ceniticale NUlllher GA-000067-L JUN 30 1999 ,. - --.---- ---.-. .- - ......, -- ..,- ':'~'~:" .',,:.;.. I ! , I V i .~*" '~'" P,. "'...Ji" :-./ hsuedTo; .,.-- .... MARK ROBERT SHONBERG 4701 BAPTIST ROAD SUITE 304 PITISBURGH PA t5227 . '~''':I;'' ..,~.:". :.. .\ Ii ^, l:f .r '. '/"'" i .i>. Ii il ., :, 11.;, " , !-! , , i.;~ . , ~ I I I I I I I I I I I I I I I I I I . I I Y I , APPRAISER'S QI,;,\L1HCATlO:-;S Mark R. Shonherg, MAl POSITlO:'; . Vicc Prcsidcl1l: Barunc, ).(urlha, Shonhcrg & ""oc,ates. Inc. EDlLCATlO~ . Gr:lduate ofUniversily of Pittsburgh; Bachelor of Science, School of Arts and Sciences . Appraisal Institute Courses: Appraisal Principles Valuation Procedurcs Capilalization Theory & Tcchniques (A and B) Computer Aided Invcstment Analysis Casc Studics in Real ESlate Valualion Standards of Professional Practice Report Writing and Valuation Analysis Highest and Best Use STATE-CERTIElCAIlONS . Pennsylvania: Appraisal: Brokeragc: . Delaware: . )'Iaryland: ~ ~rkhigan: . New York: . Ohio: " \Vest Virginia: . Kentucl.:y: Regional Review Committee Chair, 1995 National Publications Committee, 1994. Present Certificate No. GA-000067-L Certificale No, AB-051396-L Certificate No. XI0000191 Certificate No. 04-010230 Ccrtificate No. 12-01-004238 Certificate No. 17076 Certificate No. 394700 Certificate No. 135 Pcnding fROF.ESSIOX.-\.LA.EFlLllTlON5-.A~RSERYlCE . Appraisal Institute: 1993 Admission and Review Committee Chair, 1991- . Urban Land Institute: Steering Committee. 1994 - Present EXF.ERIEXCE Over the last ten years Mr. Shonberg has performed a wide variety of appraisals addressing a diverse spectrum of property types and for varying purposes. The majority of work has been for finance and asset management purposes. although a significant portion has been oriented toward tax appeal, eminent domain, divorce and bankruptcy proceedings. Mr. Shonberg has qualified as an expert witness before a variety of tax assessment boards and before the Court of Common Pleas. Areas of specific expertise include health care, multi-family and retail properties. Prior to association with Barone. Murtha, Shonberg & Associates, ~lr. Shonbcrg was engaged in commercial real estate sales. Barol1c. Murtha. Shol1bcrg & Associates. Inc. I I I I I I I I I I I I I I I I I I I QUALIFICATIONS OF KRISTI C. SMITI/ 158 lliglllal/d Road York, PA 17-103 (717) 8./8-2065 EXPERIENCE: 1995 BellI/ell Williams, lI/c.lCampisi Appraisal Group, York, P,t Appraiser - Commercial Appraisal Depanment Specializing in cornrnercial appraisal work throughout Pennsylvania and Maryland, 1989 to 1994 Weinstein Appraisal Group, York, PA Associate Appraiser Associate Appraiser with regional cornrnercia1(mdustrial appraisal company with broad regional experience. Specialization in income producing propenies, panicularly distressed (REO) propenies, shopping centers, mobile home parks, office buildings, and larger apartment cornrnunities with values ranging from $3 to $22 million. Responsible for appraisals of existing and proposed outlet shopping centers with over 520,000 square feet of leasable area. 1986 to 1989 Consolidated Capital, Atlanta, GA Asset Manager and Staff Appraiser Asset manager, responsible for assisting the portfolio manager by representing the owner's interests in two public funds controlling 4,590 apanment units and 354,082 square feet of office space with a total value in excess of $200 million, Responsible for preliminary budget approval, allocation of capital improvement dollars, assisting in negotiations regarding propeny financing, and resolving ownership problems. Monitored management performance, As appraiser/analyst, studied and analyzed proposed investments of syndication subsidiary, Consolidated Capital, and appraised new and existing loan collateral. lnvesttnent expertise included multifamily and office. Traveled extensively, with broad national exposure. EDUCATION: Bachelor of Ans Degree University of Delaware, Newark, DE CERTIFICATION: PA State Gen'l Certification #GA.OOO731-L Barone. Murtha. Shonberg & Associates. Inc. ~ PARTIAL CLl~NT LIST " l'oqJOralL' Uantu ALCOA Allegheny Generall/lIspil,", Arncril:>l11 C:.lpil;l) Resource Ilell Allanlle Carey, Bnlll1baugh. SlarnMI1. 1'11I1!Jp~ & As'w\.'. Chrysler Corporafion Consolidaled Coal Company Crossgah:s. Inc. Dellwood Corpor:ltion Elias Drothers Exxon Corpor:ltion Greyhonnd J. J. Gnmberg Company Gusline Cnmpany H. J. Heinz Corr.pany Heller Financial Hoss's Steak & Sea Honse King's Conntry Shop pes Legg Mason Real Estate Sl.:cviccs ^,Iay Comp;1I1Y Ao-Iarriott Corporation McDonald's Corporation Mobil Oil Corporation Nation;]1 Dc.:velopmcm Corporation PNS Realty Associates Regionallndnstrial Development Corp. Sun Oil Company V.S.X. \Vendy's ofGrcJtcr Pittsburgh. Inc. \Vcsringhousl' Corporation Z."mias Services. Inc. BJnk of Amcrica Bank of New York Bank One Dank Uniled of Te.,"s Chenlleal Dank CorcSt.1leS Dollar Savings Dank Fidelity Savings & Loan First flome Savings & Loan First Maryland MOllgage Corp. Firsl National Dank & Trusl of Washington Firsl South Savings & Loan First Western Dank, N.A. Johnstown Savings Bank Mellon Bank. N.A. Meridian Dank National City Dank of Pennsylvania Northside Deposil Bank PNC Dank, N.A. PNC Financial Corporation Reeves Bank S&TDank Sun bell Savings Three Rivers Bank Washington Federal Savings & Loan Assoc. Government DaldwinlWhitehall School Districl Departmenl of H.V.D. Federal Aviation Administration Federal Home Loan Bank Board of Atlanta Mnnicipality of Bethel Park Pennsylvania Department of Transportation Pittsburgh Parking Authotity Resolution Trust Corporation United States Department of the Jnlerior United States Postal Service Urban Redevelopment Authority of Pittsburgh Life_Compnnies/l!ensiOltFunds Aid Association of Lutherans AI/stale Insllrance Company Amresco American Express Central Park Capital Connecticut ~futmd Insurance Company Equitable of Iowa ~lanulifc Finuncial rvrctlit~ C:JpitaI FinJncial Corporation Mutual of Omaha Patrician Company Pennsylv.ll1ia Sl~lte Employee Retirement Systems Shenandoah Life State Farm I I Barone. Murtha. Shonberg & Associates, Inc. r ; (,_.("~':",r: -'7I.r'\y ~. 1:! ;{, t' r' . ", ,r, ~: , ~ 'i. . :,' f 'I .Li : c,'. c .. L ;. - , i...:...'.' IN RE: OCTAGON ASSOCIATES,: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT, Respondent NO. 98-6420 CIVIL TERM CIVIL ACTION - LAW ORDER AND NOW, this "'l~ IL day of M.:! L\ ,1999. upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property as of the date applicable to this proceeding is $1,110,000, and that the common level ratio applicable hereto is 6.8%. The total assessment of the property for tax years beginning on and after January 1, 1999. and thereafter until changed as provided by law, shall be $75,480. The Cumberland County Assessment Office shall allocate said total assessment between land and improvements as provided by law, and by the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. ,. ,~) . . . 'I' , By: r..,: " ~ I' e:; '" C'-I ;.: '.J IN RE: OCTAGON ASSOCIATES,: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Petitioner v. CUMBERLAND COUNTY BOARD OF ASSESSMENT, Respondent NO. 98-6420 CIVIL TERM CIVIL ACTION - LAW STIPULATION AND JOINT MOTION FOR AGREED ORDER 'j AND NOW, this ; r -, day of It!, 7 ' 1999, it is hereby agreed and stipulated between Petitioner, (Appellant) Octagon Associates, by its attorney, David J. Kaplan, Esquire; and Respondents, (Appellee), Cumberland County Board of Assessment Appeals and Cumberland County, by its attorney, Stephen D. Tiley, Esquire; as follows: 1. Petitioner filed a Petition for Assessment Appeal from the assessment fixed by the Cumberland County Board of Assessment Appeals by Assessment Appeal dated November 18,1998. Thereafter, by Order of Court dated March 21,1999, the case was continued generally. The parties informally agreed to continue that hearing and have now settled this case. 2. The applicable year for which the above captioned assessment appeal was filed is the calender year 1999. 3. The property which is the subject of this appeal is 23 parcels having erected thereon 23 townhouses having Cumberland County Assessment Parcel Numbers 42-24-0792-044 through and including 066 at the addresses on Nanroc Drive set forth in paragraph one of Petitioner's Petition. The properties are situate in Upper Allen Township, Cumberland County, Pennsylvania. 4. The parties stipulate that the total market value of the subject property as Stipulation and Joint Motion lor Agreed Order Page t 013 of the date the original petition to the Cumberland County Board of Assessment Appeals was filed shall be fixed at $1,110,000. 5. The common level ratio applicable to this appeal for the 1999 tax year, as certified by the State Tax Equalization Board on or before July 1, 1998, is 6.8%. Applying the common level ratio to the total market value of the subject property results in its lawful total assessment being $75,480. The common level ratio varies by more than 15% from the Cumberland County predetermined ratio, which is 25% and therefore the common level ratio is applicable to this appeal and the assessment shall be fixed at the said $75,480. 6. The Cumberland County Assessor's Office shall allocate the total assessment between land and improvements and the individual parcels as provided by law and the procedures of the Cumberland County Assessment Office. 7. The new assessment shall be effective as of January 1, 1999, and will be implemented for 1999 county and municipal real estate taxes and implemented for 1999-2000 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly notify the county and municipal taxin9 bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrants to the other and to the parties and to the Court that he has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Stipulation and Joint Motion for Agreed Order Page 2 of 3 Respectfully Submitted. Date: k11l, I n 1 PETITIONER. Octagon Associates /" ~- "") By: I . _ ______ David J. a Ian. squire Attorney for Peti loner 655 Third Avenue. 22nd Floor New York, New York 10017 212681-6500 PA Supreme Court ID No. 69313 RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Date: /7:'1" <) //79 By: h~ ;?~ --::2 .. /v 't' Cl ~. - ('" " St8phe . Tiley, Esquire Assistant Cumberland County Solicitor Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 717 243-5838 j ~.. Stipulation and Joint Motion for Agreed Order Page3of3 1 H f:\~: ft...... e~'" r !\ ..., IN TIlE COURT OF COM1\WN PLEAS OF. CUMBERLAND COUNTY. PENNSYLVANIA IN RE OCTAGON ASSO-. 'IATES. No ')S-h.12o (,1\'11. Appellal1t. - against - CERTIFICATE OF SERVICE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEAI.S, A lellces. Thc undcrsigncd hcrcby ceJ1ifics thaI a IIlIC and corrccl copy or Appellanl's AppmisaJ Rcport in Ihc cl1lillcd aClion. QCJ"gQn .Associalcs v. Cljm!~c1i~!llt(j)l!'JtYJl(lard(lL~!;,~~mcnt.AI2lli@!J;. No.98-6420 CIVIL, has bccn ,c,-,'cd upol1lhe following by way or ccnilicd mail. mailed on February 25. 1999: Slephen D. Tiley. Esq. Cumberlal1d County Board of Assessmcnl Appeals Solicilor Asst. Cumberlal1d Counly Solicilor 5 Soulh Hal10ver Slreel Carlisle. P A 17013 William E. Miller. Esq. Miller & May Solicilor, Upper Allen Towl1ship 600 North l2lh Slrecl Lemoyne, PA 17043 Richard Snelbaker, Esq. Solicitor. Mechanicsburg Area School Dislricl 44 Wesl Main Slreet Mechanicsburg. P A 17055 1', (':'. ~~ By OvC-:::: /_ l: . DA VID J. KAPLAN, . q. Coul1sellor Appellants OCTAGON ASSOCIATES 655 Third Avenue. 2211d 1'1001' New York. New York 10017 (212) 681-6500 Pa. Supreme Court ID No. 69313 Dated: February 25. 1999 1l1JO-OX7 . ~ N ~ , ~ , j ... APPRAISAL OF REAL ESTATE The Nanroc Townhouse Apartments Nanroc Drive Upper Allen Township Cumberland County. PeMsylvania ~~ ,4 PREPARED FOR I;,~ 1,4 -<: .- " " I (_.~, ~ ,', ,C> ...,.'; '1 ,,I Octagon Associales 613 A Geneva Drive Mechanicsburg, PeMsylvania 17055 J I " .I:,l , :,J :.') '.- ',',.-' '.~i ..'::) "l,' -' .;:! ::.l "I) -.( .r:- May 4, 1998 98-6523 ., , ~ , , ~ j d '.~. Ii" :J 'J ~ J :.J 1 OIl Barone, Murtha, Shonberg & Associates, Inc. Real Estate Appraisers. Consultants Sll'phcn 1. Itlrune. ~1r\1 W.IIo.m K. MUrlha. MAl Mark R. Shunbcrg. MAl May 4, 1998 Mr. Krishaman Ramaswamy Octagon Associates 613 A Geneva Drive Mechanicsburg, PA 17055 Dear Mr. Ramaswamy: In response to your request and for the purpose of estimaling the market value, we have completed an appraisal of the property located and known as: The Nanroc Townhouse Apartments Nanroc Drive Upper Allen Township Cumberland County, Pennsylvania This report, which constitutes a complete appraisal presented in a self-contained format, has been prepared in accordance with the Code of Ethics of the Appraisal Institute, the Uniform Standards of Professional Appraisal Praetice (USP AP) and Title XI of the Federal Financial Institutions Reform Recovery and Enforcement Act (FIRREA). As a result of our investigations, we estimate the market value of the fee simple interest in the subject property, in cash or financial terms equivalent to cash, as of May 4, 1998, to be: One Million One Hundred Ten Thousand ($1,110,000) Dollars Respectfully SUbmil1edj _ /1 ~C.~. Kristi C. Smith /'f'J1!3 PA Certification GA-731-L ~1Z.14& Mark R. Shonberg, MAl PA Certification GA-67-L Review Appraiser l\IIRS:LF 4701 Baptist Road. Pittsburgh, PA 15227.412/881-6080. Fax 412/881-8040 53 North Duke Street. York, PA 17401 .717/843-1132 . Fax 717/843-1142 1102 Liberty Street. Erie, PA 16502.814/451-0172. Fax 814/451-0176 INTRODUCTION = = ~ a a m I I I I I II. &:op.erty.1dentifIcatioD-JID.dlIJstoricall!enp.ecliv.e The Nanroc Townhouse Apartments is located along Nanroc Drive in Upper Allen Township, Cumberland County, Pennsylvania; this property is referenced in county records as the land and improvements associated with parcels 42-24-0792-044, 045, 046, 047, 048, 049, 050, 051, 052, 053, 054, 055, 056, 057, 058, 059, 060, 061, 062, 063, 064, 065 and 066. Title is vested in the name of Octagon Associates by virtue deed dated December 30, 1985, as recorded in Cumberland County Deed Book 31-R, Page 8, for a consideration of SI,OOO,OOO. To our knowledge the property has not changed ownership within the last three years, nor is it presently listed, optioned or under agreement of sale. III. &:operty Righls Appraised' Fee Simple' Fee simple estate is defmed as absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat. IV. Purpose of the Appraisal The purpose of the appraisal is 10 estimate the current market value of the Fee Simple interest in the subject properly. It is our understanding that this appraisal is to be used to assist in setting a fair assessment based on market value. V. SJ:Ope of the Appraisal The scope of work completed in developing the value estimate included the following: . A personal inspection of the subject property. . An examination of economic and demographic factors on both local and regional bases. . A survey and analysis of market factors impacting the subject. . A highest and best use analysis considering the subject property both vacant and as presently improved. . Development of valuation analyses considering the Cost, Income and Sales Comparison Approaches. lIhc...AppmiC:::11 nfR~l Fctale, Tenth Edition; Appraisal Institute, 875 Nonh Michigan Avenue, Chicago,lIIinois 60611.1980; 1992. 2 Barone. Murtha, Shonberg & Associates. Inc. I I I I I I I I I a a u u u ~ u U J ill L.'ITRODUCTlON VI. Marke~a1ueJ)efined' The most probable price which a property should bring in the competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: a. Buyer and seller are typically motivated. b. Both parties are well informed or well advised and each acting in what they consider their own best interest. c. A reasonable time is allowed for exposure in the open market. d. Payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and e. The price represents a normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. VII. Market Trends and RxpMllre Period The primary factors which effect apartment values are occupancy and rental rates. In terms of occupancy, the greater Harrisburg region has maintained its strength, due in part to the strong employment base which has resulted in the lowest unemployment rate in the state. Managers at the properties most competitive to the subject report current occupancy rates approaching 100%. With regard to rental rates, increases have typically been in the vicinity of 2% to 4% per annum for the last several years. At present, the demand for - modern apartment units in the area is good, occupancy rates remain high and rents are moderately increasing. We anticipate no significant deviation from these trends in the near future. With regard to exposure period, we note that apartments are presently the investment property of choice. The greatest demand is for complexes with greater than 150 units and less than 10-years old, yet this product is becoming increasingly scarce. As a result, some larger investors have begun to consider older apartment properties as well. This notwithstanding, the most likely purchaser for the subject properly is a regional investment group. Given the regional nature of a potential marketing effort, the desirability of the property 2.ritle Xl, Fedml Financiallnstiturions Reform. Recovery and Enforcement Act of 1989 (FIRREA), August 23, 1990, Section 564.4, Appraisal Standards. 3 Barone, Murtha. Shan berg & Associates. Inc. ~. ~ ~ ~ = = ~ = ~ ~. ~ ~ u u o INTRODUCTION type, the strength of the local market and the availability of financing, we estimate an exposure period of six months. VIII. GeIlerall.lmltlng..Conditions This appraisal report has been made subject to the following general limiting conditions: . The opinion of value expressed in the leller of transmittal is the result of and subject to the data and conditions described in detail in the accompanying report. . No fractional part of this appraisal is to be used in conjunction with another appraisal. Such use renders it invalid. . This report, or a copy thereof, may be transmitted to a third person or legal entity only in its entirety. . Disclosure of the contents of this report is governed by the By-Laws and Regulations of The Appraisal Institute. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraisers or the firm with which they are connected) shall be . disseminated to the public through advertising, public relations, news, sales or other media without the prior written consent and approval of the appraisers. . Unless otherwise stated in this report, the existence of hazardous material, which mayor may not be present on the property, was not observed by the appraiser. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect such substances. The presence of substances such as asbestos, urea-formaldehyde foam insulation, or other potentially hazardous materials may affect the value of the properly. The value estimate is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such condition, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if desired. . The Americans with Disabilities Act (0 ADA") became effective January 26, 1992. I (we) have not made a specific compliance survey and analysis of this property to determine whether or not it is in conformity with the various detailed requirements of the ADA. It is possible that a compliance survey of the property, together with a detailed analysis of the requirements of the ADA, could reveal that the property is not in compliance with one or more of the requirements of the act. If so, this fact could have a negative effect upon the value ofthe property. Since I (we) have no direct evidence relating to this issue, I (we) did not consider possible noncompliance with the requirements of ADA in estimating the value of the property. 4 Barone. Murtha. Shonberg & Associates. Inc. . I . ! I I I I I I I I I I I I I I I INTRODUCTION IX. General Assumptions This appraisal report has been made subject to the following general assumptions: . No responsibility has been assumed for the legal description or legal mailers. Title to the property was assumed to be good and marketable unless otherwise stated. . The property has been appraised free and clear of any and all liens or encumbrances unless otherwise stated. . Responsible ownership and competent property management are assumed. . Information furnished by others is believed to be reliable; however, no warranty is given for its accuracy. . All engineering data were assumed to be correct. Plot plans and exhibits in this report have been included only to assist the reader in visualizing the property. . It was assumed that there are not hidden or unapparent conditions of the property. subsoil or structures which would render it more or less valuable. No responsibility is assumed for such conditions or for engineering which maybe required to discover them. . II was assumed that there is full compliance with all applicable federal, slale and local environmental regulations and laws unless a noncompliance is stated, defmed and considered in the appraisal report. . It was assumed that all licenses, certificates of occupancy, consents or other legislative or administrative authority required by any local, state or national government or private utility or organization have been or can be obtained or renewed for any use on which the value estimate contained in this report is based. . It was assumed that the utilization of the land and/or improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted in this report. 5 Barone. Murtha. Shonberg & Associates. Inc. " ~ " n ft I I I I . I I I I I I I INTRODUCTION X. CertlficatloD We certify that, to the best of our knowledge and belief... . the statements of fact contained in this report are true and correct. . the reported analysis, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, unbiased professional analyses, opinions, and conclusions. . we have no present or prospective interest in the property that is the subject of this report, and we have no personal interest or bias with respect to the parties involved. . our compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. . our analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the standards and reporting requirements of the Code of Professional Ethics and Standards of Professional Practice of The Appraisal Institute and with the Uniform Standards of Professional Practice, including the competency provision . the use of this report is subject to the requirements of The Appraisal Institute relating to review by its duly authorized representatives. . as of the date of this report, Mark R. Shonberg has completed the requirements of the continuing education program of The Appraisal Instilule. . Kristi C. Smith has made a personal inspection of the properly that is the subject of this report. · no one other than the undersigned provided significant professional assistance to the persons signing this report. . this appraisal assignment was not based on a requested value, a minimum value, or approval of a loan. ~4-c~J~ Kristi C. Smith 411<35 PA Certification GA-731-L' H ~:fbe/i~ PA Certification GA-07-L l/ Review Appraiser 6 Barone, Murtha, Shan berg & Associates, Inc. / .. C.rtonvdht ,/' ....... #,,' ,~ ,./ r: ~ 0'" ,;;\<I-'Y ~ .t. I I ~ ~ ~..... " " I - I I I I I I a a I I I AREA DATA I. Introduction Real estale values are impacted by local and regional economics. The following discussion presents the germane features under the headings of Geographic Location, Inf(.lstructure, Physical and Land Use Characteristics, Population Trends, Income Levels, and Employment and Govemmenlal Influences. II. Geographil:..Localion The subject property is located in Cumberland County, Pennsylvania. Cumberland County is part of the Harrisburg MSA, which is comprised of Cumberland, Dauphin, Lebanon, and Perry counties. This region is situated between Philadelphia to the east and PillSburgh to the west. Distances to the nearest metropolitan areas are as follows: Dln.nets to Major Metropolitan Arn.J MttroArel DistInct to Sub ed Baltimore. MD 7Smiles Philadelphia, PA 101 miles Washington, D. C. 106 mites New York. NY Pittsbu h. PA 169 miles 202milcs As a result of the central location and well developed transportation infrastructure, Harrisburg is a major distribution center for the northeast. -III. Infrastnlctllre Infrastructure considerations primarily relate to transportation and utility systems. First addressing transportation, roadways are perhaps the most important aspect. Primary routes within the area are identified as follows: Major Rud".y. North..soUlh E....W... fnctTSlate83 Pennsylvania Turnpike U.S. Raule 322 fnterstalc 81 U.S. Route IS U.S. Route II 7 Barone. Murtha, Shonberg & Associates, Inc. I I " " N n I - I I I I I I y I I I I AREA DATA Other aspects of the transportation system, such as air. rail, and, to a lesser degree bus alternatives, are also important. Tnmporbtlon PruvW,n TrMI rt :\Iod~ Pro\'ldfr AiIJlOlU Carli,le. Capilli City, and Uarrisburg Railways - Buslincs ound The area is served by major rail lines and numerous motor carriers. The extensive freight yards at Enola have a cum:nt daily traffic ofnearly 4,000 cars and is reportedly the second largest freight yard in the nation. The transportation infrastructure is well developed and significantly enhances the region's desirability. With regard to utility systems, these too are well developed with all public utilities available to most parts of the county. Further, there are no significant capacity issues at time. Overall, the transportation and utility infrastructure is adequate to support additional development. IV. Land Use Distribution and Pllysical Characteristics Proportionate land uses within the county are as follows: Proportionate Land U~umberland County i 39.2" I o Induetrlal . Reeldentlal . Commercial . Undeveloped 8 Barone. Munha. Shonberg & Associates, Inc. AREA DATA The regional terraio IS predominantly level to genlly rolling, although small portions of the area do have steep terrain. Overall, topography has not presented significant difficulties to development. V. fopllJatiolL..T.l:ends The following table presents comparative population figures from the 1980 and 1990 Census for the county, state and nation, as well as the most recent estimates available. 1910 1990 195.257 11.881.643 248.718.291 Chanlf 199$ ElUmaln County Stale 179.625 11.866.728 226.546.805 8.71>-/. 205.9l9 12.071,842 268.765000 0.13% Nation 9.79'1. Cumberland County exhibited significant growth through the 1980's and, based on the 1995 estimate, continues to post strong gains. I I I I I I I I I I VI. Income I.enls Comparative income levels for the county and state are presented as follows: Income C.teaory Cumbul.nd County Pennsylnnla Couaty:Slate Comparboa <519.999 23.6% 33.95% -43.86% 520.000-$29.999 17.9% 17.50% 2.23% 530.000-$39.999 17.3% 15.20% 12.14% $40.000-149.999 14.3% 11.40% 20.28% $50.000-$74.999 17.8% 14.10% 20.79% >$75.000 9.2% 7.90% 14.13% Median Household Income 534.493 529.069 24.42% The data presented above suggests a county affluence level above that of the state as a whole. 9 Barone. Murtha. Shonberg & Associates. Inc. I I AREA DATA N VII. EmplQyment Historical unemployment levels are presented as follows: I Proportlonat. Employment. Cumb.rland County i 7.a, ; 114.2t. ~ ~.~ I.al 1'02" I 30.2" 1..0_1... ",,"ual Av....... (%) I 8.00 .., 00 - e DO e DO 4,00 3,00 " DO 1 DO ODD 180800 1eD1 1S1D2 1993 1994 ,gDe "Ioae I I I D Cumberland _ PennaVlva"l. _ United aUal.. I These strong employment figures are attributed to a diverse job distributioo and the stabilizing influence ofboth state and federal jobs. The following charts present a comparison between county and state employmeot distributioo: ., I - DA__ . CCWlIl'UcJcn . ............. . ~1I~ommr.ncallcn/UlIIllI.. . RltIIIlndWhdhlllTrlde . flnlncl."IUIIICI&nclRtlIEIlIII . ......ClI o AeJlCUlnl'Alr*tg . CCInI&o\lcllan . MIM.ctmg . Ttanap~oNComlllftca.CIIIIU"n . R.tIIIlndWlloll ThldI . Fln8nc', Mlhncl tnd A.. EItrofl . 8iMus ;'; .~~, I ',; ::r I I I I Harrisburg is the state capital and, as such, government jobs 00 the state level are a major economic factor. In additioo to the thousands of jobs which are related directly to the state government, the area also benefits as a center for state conventions, exhibitions, and headquarters for numerous state associations and private :~.; ,~ ;-~, 1';: f~ I , 10 I Barone. Murtha. Shonberg & Associates, Inc. Neighborhood Map .._h i ~ . .,~ If... . . .' ' .' . . . - . . ft " " . I I I I I I I I I W y g u u AREA DATA businesses with government affiliations. According to the Pennsylvania Department of Labor and Industry. approximately 67,700 residents of the Harrisburg.Carlisle-Lebanon MSA are employed by some level of government; Pennsylvania state employees make-up the largest group with 32,100. With three major military installations in the area the federal government also provides thousands of jobs to residents of Central Pennsylvania. The installations are Carlisle Barracks in Hamden Township, Ships Parts Control Center in Hamden Township and Defense Distribution Depot Susquehanna Pennsylvania (DDSP) near New Cumberland. A breakdown of the military installations and their civilian work force is as follows: Defense Distribution Depot Susquehanna, PA: Ship Parts Control Center: Carlisle Barracks: 3,600 6,800 601 Full Time 359 Part Time While local, state and federal employees play an important role in the area's economy, combined they make up less than 20% of the area work force. A number of largc corporations also have a presence in the area. Principal employers in the region are listed as follows: Employer Employer AMP Corporation Gianc Food Stores Pennsylvania State Government United States Government Hershey Foods Corporation Harrisburz Polyclinic HarriJbura Hospital Pennsylvania Blue Shield Com. or PA. Penn State Univmi Hm:o Inttmational Overall, the strong employment profile is a significant benefit to the regional economy. VIII. Neighhorhood Analysis The subject property is located within a strong residential neighborhood in Upper Allen Township, just southeast of Mechanicsburg and west of Shiremanstown. The transportation networks serving the neighborhood are extensive, including the Pennsylvania Turnpike (I mile south), U.S. Route 15 (lI, mile south), Wesley Drive (y, mile east), and Simpson Ferry and Trindlc Roads (I mile north). II Barone. Murtha, Shonberg & Associates, Inc. " ~ , AREA DATA ~ , I I~ I! Population within the municipality has been growing at a rate grcater than the county average, increasing from 10,533 to 13,347 during the last ccnsus period, an increase of 26.72%. M ~ i j Neighboring uses consist of a signific3llt number of condominium properties including Sunguild U. Brighton Place, and Village of Liberty Square. Commercial uses include a Healthsouth facility along Lancaster Boulevard and an office building Wilson Road. Extensive retail and commercial areas are within close driving distance. These facilities offer significant support services and employment opportunities, thus enhancing the desirability of the area. The neighborhood enhances the desirability of the subject property. I~ II VIII. Summa'1' and Conclusions The subject neighborhood is characterized by a blend of residential, office and commercial land uses. Adjoining and nearby properties include single family areas, with retail and cornmercial areas located in close proximity. These uses are complimentary to the subject use. The transportation system is well. integrated with state and interstate highways, passenger and freight rail service, air lrdllSpOrtation, and public transportation. The population has been increasing at a significantly faster rate than the state as a whole. Home values are predominantly above S 100,000 and have been gaining value in terms of real dollars. The population has grown and income has kept pace with inflation. Income levels are middle to upper middle with over 40% of the population having incomes over $40,000 and nearly 25% of the population with incomes over S50,OOO. Employment has consistently been higher than the state. Overall trends indicate a growing population and increasing real estate values strongly influenced by a diverse economic base. I,. !l ,~ H ~~ II t....~ pi h~ ~ W [<1 ~ ~ ~ :j IIll 12 ;1 IlI1 Barone. Murtha, Shan berg & Associates. Inc. N M PROPERTY DATA .. d I. SltltDescdptlOD Phy~ieal rhnrnct~ri~tie~ Aceording to County records, the subject parcel contains a gross land area of 124,146 square feet, or 2.85 aeres, of which nearly all is usable. The overall site (which is comprised of multiple parcels) is irregular in shape and the topography is generally level. III 11 Acee.. and Vi.ibili.t)! The subject property is subdivided into 23 parcels which have a combined 1,145 linear feet of frontage along Nanroc Drive and additional frontage along intemal streets. The property has two entrances, neither of which is signalized. Visibility is limited. Ulilitie. Public utility services available to the site are as follows: Public UllIIly Provider Connected to SUe Natural Gas Columbia Gas No Electricity Pennsylvania Power &. Light Ves Sewerage Municipal Ves W.'" Pennsylvania American Water Yes Sit~ Tmprnvement.s Site improvements include private two-car driveways, concrete walks, curbing, and good quality mature trees and landscaping. Flood R'~7~rci According to the Upper Allen Township Flood Insurance Rate Map, Community Panel No. 420372-0005C (dated February 15, 1980), the subject is within a Zone C, an area of minimal flood hazard. Zoning The subject site is situated within (UR) Urban Residential district. Multiple family dwellings are a permitted use within this district. 13 Barone. Murtha. Shonberg & Associates. Inc. ~ ~ q PROPERTY DATA ~ III I EnYironmcntaUSubsurfacc-Conditions An evaluation of thc subsurface conditions is bcyond the SCope of this report. Similarly, we make no determination as to the absence or presence of any cnvironmental hazard. It should be noted that the value conclusions reported herein assume that no adverse conditions exist. ~ Easement.tFncroachmcnts The site is subject to street and utility easements of record. Other than those specifically listcd, we are not aware of any easements, restrictions, encumbrances, leases, reservations, covenants, contracts, special assessments, ordinances or partial interests that would adversely affect value. We did not complete a title search or survey of the property and assume no responsibility for matters pertaining to title or ownership. We recommcnd thaI the client have such studies completed. ., i 4 c = = I I I I I I I II. ImproyemeatD.emipt1on The subject improvements were built in the early 1980's. The Nanroc Townhouse Apartments is comprised of four buildings containing 10 patio units with basements and 13 similar units without basements. According to a measurement of each unit type, the buildings contain a rentable area of 80,335 square feet; these measurements exclude the basement space which contains storage and washer-dryer hook-ups. The specific unit types are detailed as follows: UnllType Two Bedroom-l.oS BathIBsmt Number of Units Vnl.S/u R.n..bl. Ana (SF) 12,470 16.601 29071 10 1.247 1.277 14 Two Bedroom-1.5 B.lh 13 2J TotJIllAvera e The following table presents the unit mix within each individual building: Bulldlnc Number 20R-PaUo Dsmt lBR-PIU. NDB.mt Total VI'" /055-/073 (odd) /075-1099 (odd) 10 o 10 o 13 10 13 2J Total 13 The individual unit layouts are characterized as follows: 14 Barone. Murtha, Shonberg & Associates, Inc. PROPERTY DATA 2 DR P.t1o...11J1lts~ascmenllNolI-BasemclIl The units are all single story with a private entrance to a foyer and kitchen area. The kitchen has a pass. through bar to a dining area. The living room is equipped with a fireplace and triple glass doors leading to a garden area. The bathroom is "HollYWood-style" with a central bathtub and two private commode and sink areas located at either end. One end is accessed from the hall and the other end is accessed from the master bedroom. The units which have a full basement saerlfice some first floor living area for the basement stairs. The lmits with basements have washer-dryer connections in the basement. The other units have washer.dryer cOMections on the main level. The basement of the unit inspected was damp and showed evidence of water seepage from the foundation. Klt~h.n. Kitchens have included wood/Formica bases and wall cabinets and a Formiea counter with a stainless steel sink. Appliances include a refrigerator, electric range/oven, a range hood/exhaust fan, a dishwasher, and a garbage disposal. The complement of appliances is the same in every unit. I1l! 14 .Baths bath. A single bowl vanity, a fiberglass tub unit and a porcelain commode can be found in each Based on a personal inspection of the subject property and review of all available architectural data, general construction features are noted as follows: Foundation: The structure has a concrete block foundation. Exterior Walls: The subject property has T-lll wood siding. Some deferred maintenance was observed in the exterior walls, some of which required painting and replacement shutters. Floor Structure: The floor is a concrete slab. Roof System: The roofs are flat rubber Carlisle roofs. Condition is unknown. Windows: The patio units have multi-pane glass doors leading to a courtyard area. H.V.A.C.: The patio units each have an electric heat pump. Interior Finish: Flooring is a combination of wall-to-wall carpeting or vinyl floor covering. Walls and ceilings are painted drywall. Light fixtures include primarily incandescent lights with and some fluorescent lighting. The design and layout of the improvements are functionally adequate, the construction quality is fair to average and the condition is average with the following notations. The units feature T-III exterior siding, 15 Barone. Murtha, Shonberg & Associates. Inc. .1. ....... :\0: .- . . ,,,,.~.,.. '~":":~;" ": '\." . '. . ',1 . ,..~,,:...~;s; ,;~~' ~ . \ ,Jo'~' .. . '\..... .. I ., 0<) 'So ~ t" ~ ~ I- ~ 1 . ... , ....~ '~'. '. . . .~. ~'. I ':~'.'~ '. ~ . ~ ... -'. \ ',." " N" \;. .... ..~.:....\~ ~ ,.. . ,',' . .' \ .' ~~'.' . , . -,' '. , '. . ,,':\", .. ~ .~ ~ 1': ~ . .' . .....i~ f.~ ... . , ~.~ '\1 ,..) ~ \ ? 1 . " ., ~. " . ......: ... .J n .' ... .'. '1 .... ] 1 ~ fr.... J: .' ...-::/(<!' /..IS> p .. ",;'\"'-r ~ ~e;\)~. <:?,~ IJ'. ll' , 'Q"-\' ... '<7~ .' [1 ~ ..' ...4 ~ <r\ ot'. ,.~ . t a .~ f:~ (',"1 ~ [ .. .. .r"":t:"" ", _'_~"'O"or'f_'''1 ( Tax Map Location ] :-:"'l f" . . ~ II! iii IilI "" I IiI1I II "" ,I '" !i ill hi 1"'1 r, PROPERTY DATA III. Tu.-AJ1d.AueumentDlIta CWIcntAsscssmcnl PUtt' Lind "'"mmrnr Bulldlnl AUfSlm,nr TOI.' AUHlm,nl Mlrk.. V'lu.1il 6.1% CLR 44 S740 55.9l0 S6.670 S98,088 4S Sl90 SS.9l0 S6.320 S92.941 46 Sl90 SS.9l0 S6.320 S92.941 47 SSlO SS.9l0 S6.46O S9S.ooo 48 S7JO SS,9l0 S6.6ro S97.941 49 Sl80 $$,9l0 S6.310 S92.794 SO Sl80 SS.9l0 56.310 S92.794 $I SS20 SS.9l0 56.4S0 S94.SSl S2 S520 5S.9l0 S6,450 S94,SSl Sl $520 5S,9l0 S6.450 S94,853 S4 5920 $5.9l0 56,8S0 5100.7lS $5 Sl80 $5.9l0 56.310 S92.794 56 $l80 $$,930 $6.310 $92,794 S7 $380 $5,9l0 S6.310 $92.794 58 S510 $5,9l0 S6.440 S94.706 59 5510 55.930 S6.440 $94,706 60 SS90 $5.9l0 $6.520 S95.882 61 S810 SS.930 S6.740 S99,1I8 62 $460 SS.930 S6J90 $93,971 6l $460 SS,930 S6.390 S93.971 64 $340 $5.930 S6.270 S92.206 6S S340 SS.9l0 56.270 S92.206 66 S590 $5.930 S6.520 $95.882 Toral $11.770 SIJ6J90 $148.160 S2.I7U14 17 Barone. Munha. Shonberg & Associates, Inc. PROPERTY DATA III I Mlllllf R.flr Curnnl Aurumtal ., Tulnl Authorlly land Bulldlns L..d B,lIdlll Rtal E.lIf. Tun II! Uppc1' All"" Twp. O.oolloo O.oolloo SII,770 S1l60390 SSII.'6 d School District 0.1l8ooo 0.1l8ooo SII,770 SIl60390 S20,446.08 Cumberland County 0.027500 0.021500 SII,770 SIl60390 $4,074.40 Tolll 0.169000 0.169000 SII,770 SI36039O S2!1.039.04 Real estate taxes are impacted by millage rates and property assessment; the figures presented above reflect those in effect for the current tax year. No significant change is anticipated in the near term. The assessment for The Nanroc Townhouse Apartments are S148,160 with an implied market value of S2,l78,824, a value which is well above the value conclusion of this report. Further, the existing assessment represents 13.47% of market value, which is substantially at odds with other facilities in the area. Ta.'I: ("nmpD.rD.hh~c Sale Market Value Asussmfnt AssaImeat: Price Ratio Valli AmuIl...UUalt '1 Subject Sl,loo,ooo 5148,160 13.47% 23 $6,442 tc~ Sale 4 $$,000.000 S34',600 6.9IY. 96 53,600 Sale 8 $3.800,000 S2'9.OOO 6.82% 90 52,878 Sale 9 $4.000.000 S346,$70 8.66% 108 53.209 _ This data suggests that the assessment is inconsistent with county policy. 18 Barone, Murtha. Shonberg & Associates, Inc. WGlIEST.AND_BES'LUSE I. Introducl1on The Appraisal Institute defines Highest and Best Use as follows: ~ ~ ~ ~ ~ Tbe reasonably probable and legal use of vacant land or an Improved property, wbleh Is physically possible, appropriately supported, Onanclally feasible, and that results In the highest value. Implied in these definitions is that the determination of highest and best use takes into account the contribution of a specific use to the community and community development goals as well as the benefits of that use to individual property owners. Hence, in certain situations the highest and best use of land may be for parks, greenbelts, preservation, conservation, wildlife habitats, and the like. In estimating Highest and Best Use, there are four primary stages of analysis: Legallty: Legality addresses the permitted uses under zoning, title or other land use restrictions. Adaptability: Adaptability considers appropriate uses from the standpoint of physical constraints and the influence of adjacent and nearby land uses. Feasibility: Feasibility tests the economic viability of potential uses. Producllvity: Productivity address the question of which legal, adaptable and feasible use results in the greatest benefit. The highest and best use of the land, ifvacant and available for use, may be different from the highest and _ best use of the improved properly. To render a sound estimate of highest and best 1L'lC, the appraiser, in all cases, must consider the location and physical characteristics of the subject site, condition, and probable economic life of any existing improvements, character of the neighborhood, and zoning, in light of the basic economic principles of real property valuation. II. Legality of Use The subject site is within a UR Urban Residential district; as excerpted from the municipal zoning code, the primary permitted uses within this district are as follows: 19 Barone. Murtha, Shonberg & Associates, Inc. . IIICllESTANDBESTUSE . jl , ' Prima 'trmlrttd and Condl.lonll Viti ill ~i Addulonl.l detached d"",C'lhnIJ Apanmcnl (max, densiry 12 d.uJacre) Churth Community (aciliay Crop farmen. Cultural tK'iliry Day nurIn)' (lCilitylhome Fire stalion Golt course Greenhouse HOIpiral Private reae.lion.1 (Jciliry Priv.teclub Public rmnlion.11 (Iciliry Public buiJdinl Rcstauranl School Townhouse (12 d.uJacre Sinale ramily dwelling Si s III, Adaptahlllty ofll.e The site characteristics do not present unusual challenges to development and the surrounding land uses are complementary to residential purposes. We do note, however, that the size of the site (2.85 acres) suggests multiple family dwellings. This conclusion results from the observation that most of the legal uses would result in under-utilization of the site, while the at least one use, golf course could not be undertaken due to inadequate land. We conclude that the subject site is most adaptable to the development of multiple family residences, either garden or townhouse units. Q C a g I I I IV, Feadhillty oflTse Feasibility is a function of demand, which in turn may be measured through achievable sale, rent and occupancy levels. Ultimately, the question is whether or not demand is adequate to assure sale or rent levels that warrant anticipated construction costs. A review of the market suggests that rent levels are just now reaching the point where new development is again feasible for apartment development, however we also note that there have been a number of successful townhouse developments in the area. Either of these uses would be feasible. V. Highest and Best Hse (l\1arlmlll Produ.tivitr), As Va.ant Reviewing the discussion presented above, we conclude that multiple family residential development is consistent with the highest and best use of the subject site. This would most likely take the form of townhouses or condominiums that would be offered for sale. 20 Barone, Murtha, Shan berg & Associates, Inc. 'n , ~ ~ WGllESI.M/D-BEST-USE ., H VI. Wghc.sUnd.Bc.sUlse..(Mnlm81 ProductiYlty)LA,,-Imprond The subject property has been opera led as a rental communily for roughly 15 years. According to the manager, moderate rent increases have been achieved and occupancy, on the day of inspection, was 100010 with a lengthy waiting list. Nanroc Apartments is comprised of 23 patio units on individual parcels. Potential uses include continued operation as rental units, a sell-out to individual owners and demolition. With regard to potential sell-out, the following observations are noted: . The units feature T-II! exterior siding, a relatively undesirable feature, and they possess design qualities which are dated and unsightly when compared to surrounding condominium properties. · The floor plan includes no master bathroom, and the basements (oflbe 10 units which have thern) are damp. These observations suggest that marketing these units for sale would be quite difficult. Knowing of no alternative use that would warrant demolition of the improvements, we conclude that the maximally productive use is for continued operation as rental units. . o c C D 'g I - I II 21 Barone. Murtha, Shan berg & Associates, Inc. ~ :J o o ~ I I I I I I .. , , ~ .. APPRAlSALAIETHODOLOGY I. Introduction There are three classical approaches to real estate valuation, ollen referred to as Income Capitalization, Direct Sales Comparison and Cost Approaches. Property characteristics, as well as data availability, generally dictates which approaches are most germane to a particular valuation assignment; income producing properties lend themselves most readily to the Income Capitalization Approach, while for owner occupied properties the Direct Sales Comparison Approach is ollen a better indicator. The Cost Approach may be used effectively in either situation, however as the various aspects of accrued depreciation become more pronounced, the value indication offered by this technique becomes more subjective. Each of these valuation methods depends on the availability of an adequate amount of market data. In the Cost Approach the depreciated value of the improvements is added to the estimated land value. Considering the subjectivity involved with estimating depreciation, this approach is most useful when applied to newly ~',"slructed or newly renovated properties. In the Income Approach the potential revenues, vacancy (and credit loss) and operating expenses are all estimated in order to anive at a net income projection. This income projection is then translated to a value indication through either direct or yield capitalization methods. This is most appropriate for income Producing properties, however it can also be used for owner-occupied properties based on an OCCupancy cost scenario. In the Sales Comparison Approach recently sold properties are examined on the basis of either physical or financial characteristics and then compared to the subject properly. This can be used effectively for most property types, so long as there is an adequate amount of data. II. Methodology Cnnrlll.lon Given the characteristics of the subject property, it is appropriate to develop the Income and Sales Comparison Approaches to Value. Based on the age of the property and the manner in which the market views income prOducing properties, the Cost Approach, while considered, has not been developed. 22 Barone. Murtha, Shan berg & Associates, Inc. c n n ~ lNCOMEAPllOACHTO_YALUE I, IotrodlldioJl The underlying premise of the Income Approach is that value is the present worth of future benefits arising from ownership. While these benefits can be tangible or intangible, they are typically limited to a forecast of net income potential. Net income is then translated into an indication of value by employing an applicable capitalization technique. Assuming that one accurately forecasts net income potential and employs a proper capitalization technique (one that reflects investors' motivations), the resulting value indication represents the price a knowledgeable purchaser would pay for the ownership rights. D. Gro..lneome Pntentlal The initial step in the Income Approach is the estimation of potential gross income. The following is a summary of the existing rent levels from the rent roll dated February 21, 1998. A complete rent roll is included in the Exhibits section of the report. 2BRll.S BA wlbasement 2BRlI.S BA no basement Rent Roll Range S630 S575-S600 Weighted AVeJ"Ige S630 S598 A.Iei,,!: Ret1t S630 $600 On the armiversary of each lease the rental rate is increased to current market levels. With the exception of one unit, every apartment is at current asking rents. To ascertain the market orientation of the subject rents we surveyed four comparable properties located within the subject neighborhood. The results and comparative analysis are presented in the following tables: c ~ ~ U 10 IU IU 23 Barone, Murtha, Shonberg & Associates, Inc. n ~ " Ij = ~ u u u u INCOME.A1'PROACH.'IO_YALUE Pallo_Uniu ComparlUnll,m I SubJ.c1 Undhlm Court I Olrard Manor I Willey Park I Dtlbroolc Manor Grnenl Chlfact,rbllcs Location Good Simel.r Similar Similar Sirmlar Architc<:ture Garden Similar Similar Similar Similar Year Built 1981 1987 197J 1967/9 1969 Condition Fair Superior 20 Superior 20 Supmor 20 Superior 20 Unit Siu (SF) 1,262 850 80 78J 95 935 65 890 75 No. of Bedrooms Two Two Two Two Two No. of Sa"" 1.5 One S One 5 I.S One 5 Stor2lc Cagc Similar Similar Similar Similar Equipment Air Conditioning Yes Similar Similar Similar Similar Ran8e Ve. Similar Similar Similar Similar Rl:fri8eralor Ve. Similar Similar Similar Similar Dishwasher Yes Similar Similar Similar Similar Microwave No Similar Similar Similar Similar Di.posal Ve. Similar Similar Similar Similar WUhcrlDrycr Hook.ups InUnic 5 In Unit 5 InUnic 5 In Unit 5 Window Blinds Similar Similar Similar Similar - Services aad Amenlda Hea, Tenant Tenlnt Tenant TenanE Tenant Electric: Tenant Tenant Tenant Tenant Tenant Waler Tenanf Tenant Owner 10 Owner 10 Owner 10 Sewer.lBc Tenant Owner 5 Owner 5 Owner 5 Owner 5 Amenities Various Inferior 10 Inferior 5 Inferior 5 Inferior S Rent Per Month NA 5625 565 5570 565 5640 530 5585 $45 Adlusted Rent 5656 5690 5635 5670 S630 24 , , r-~{ Barone. Murtha, Shonberg & Associates. Inc. H~ ~ \ "'I , I "'\ II .., Id tllll, I'. ~ ,j I ""r:;..,;r........ iNCOME Al'l'ROACnXO-YA!.UE Qthl'1' Income Each tenant pays as additional rent reimbursement of the water charge of S I 5.114 per unit, the actual amount eharged to the landlord. This potential addition~1 income equals S364.32 (23 units x SI5.84). 111. YacantYJlld credltLoss "" '" "" .r _,"", '" "j~' _"' - 1""""""" "" ,~,.- _6 ""Oi" _'" "'...... 1%" B%. A _"" """" .,,%.......... -"'" rm""" -,'" any potential credit loss. The effective gross income projection is summarized as followS: potential Gross Income S175,260 $4.312 S179,632 Other Income iotal: 5.0% (5[\ (82) $\70,650 LesS Vacancy: Effective Gross Income: IV, Exp.ense5 A stabilized expense projection was made after review of the following data. ,-,," ','.'- 1. "'''',.,...''''..__ rm "',.. ,"'. ,....... ,,,,.1"""'" ............ ..;,',Iiii\~~ '''joa """" "" . j"" _'" "'- .." Sol_ r_ '" ~ . '. . presentedfor The Nanroc Townhouse Apartments rej/ect a pro-ration based on the number ofll1ll'f. ': .:<::~,:',':,-(.:L/ ~ """'" ""u......!" '" """"" .r""- -' (1REMl;' "'1"'(~' InenmplP~.,,'n.p. b.nAty"<' Clw,,""hnnA1 b.r''''''''''ts. :......-:.'.: 3. Actual expense ellperiences (1997) of three similar apartment complexes. "" ..bi'"",- ,-'" '" ,- .. '" ,,,,,,.,,,, ....,,.. """" ..........". ....."~;m;-' -' -"' ... "".-. _. ""' -..... """ .-q;':,,';;t "..n. ... 26 Barone, Murtha. Shonberg & Associates, Inc. -:'-!'~ ',,";c' n n ~ m m I I I I I I I I I I I I I I J INCOME APPROACH TO.VALUE Administratiananll.\1anagcmcnt Elptn.. Camp Rani' Camp Me.. I.R.I:.M. SUbl".I996 SubJ... '997 "EOI nil nil 10.20% 6.73% 8.67% Per Unit S595.S857 S730 S716 S359 S459 t. Per SF nil nil SO.75 SO.28 SO.l6 ',. l . Administration charges include management fees, salaries of office persoMel paid directly by the owner, office expenses, advertising and legal and audit charges. Management fees in the market range from 4% to 6% of effective gross income. It should be noted that in 1996 and 1997. the subject managementfee was 3.72% and 1.79%. skewing the totals for this expense category. Stabilizing the management fee at 5% of effective gross income, this portion of the administrative expense is projected to be S8,533. In 1997, other administrative costs were an additional 6.65% of effective gross income. This included office expenses, advertising, payroll for a manager, professional fees. Stabilized administrative costs of 5% is reasonable with a total administrative expense including management fees of 10%. This is consistent with the data reported to IREM and results in a total management and administrative expense ofSI7,065 or SO.59 per square foot ~nd $742 per unit. Qpernt;ng Expenst Camp Rlnae Camp Mean I.R.E.M. %EOI nil nil 10.20% Per Unit S334-SS25 5431 $607 Fer SF nil nil SO.67 SubJ""996 NA S.bJ"'l997 5.25% $278 50.6' NA NA The owner is responsible for sewer charges and trash removal. The subject expense is atypically low due to the utility costs which are passed along to the tenant, such as the water expense. Considering that the applicable utility providers are generally not requesting rate increases for the coming period, we project a general stability in this expense category. This suggests a operations cost for the coming 12-month period of S6,400, which equates to S278 per unit, $0.22 per square foot and 3.75% of effective gross income. 27 Barone, Murtha, Shonberg & Associates, Inc. n o c C D t m I I I I I I I I I INCOME Al'1>ROACHTO.Y ALVE RcpairundMaintenancc EI enl~ Com Rln e Com Mean I.R.E.M. Sub ftl 1996 Sub fd 1997 %EGI nI, nI, 9.50% 8.80% 7.31% Per Unit 52370$435 5359 5102 5469 5387 PerSF nI, nl, SO.16 50.37 SO.31 :" This expense category includes landscaping, snow removal. cleaning, general maintenance and repairs of the improvements, mechanical contracts, painting, supplies, vehicle expenses and contract cleaning services; it excludes maintenance payroll. According to the historical expenses, repair and maintenance has been generally consistent, averaging 5428 per unit over the past two years. The average is below the !REM indication and above the rate indicated by the expense comparables. Giving greater weight to the per unit historical indication, and allowing for inflationary factors, the repair and maintenance cost is projected to be SIO,350, which equates to $450 per unit, $0.36 per square foot and 6.1% of effective gross income. In~1lrnnce Expense Camp RanKe Comp Mean I.R.E.M. SubJ<<tI!l96 SabJ<<tI997 %EGI nI, nJ, 2.llJGlo 3.25% 1.71% Per Unit 539.568 5S3 S\J7 5m 590 Per SF nI, nl, SO.14 SO.14 SO.07 The expense comparables, all properties within larger portfolios of properties, exhibit a narrow range of indications for insurance costs which are below both !REM and the subject's historical expenses. The 1996 - expense is more consistent with the !REM indication, and the rate reflect the presence of fireplaces within the units. We project an insurance cost for the coming year of$4,361; this equates to SO.15 per square foot and 2.6% of effective gross income. Real F..tate T'IXeS .Since an appropriate assessment and subsequent taxes are the purpose of this appraisal, the current tax expense will not be considered. In lieu of a tax expense, a tax rate will be factored into the capitalization rate. That factor, which is a function of the millage rate and the common level ratio, is calculated as follows: Curnnt ~llllaKe Rite Common LevellUtlo Tn LOld Factor 0.169000 6.80% 0.011492 28 Barone. Murtha. Shonberg & Associates. Inc. M ... i INCOMEAPl!ROACIUO_Y..ALUE II! d The impact of the tax load factor will be discussed in the capitalization section of this report. Olh~ Pa)'1llll Expens. Comp Rlnl' Comp Me.n I.R.E.M. Sub)... 1996 SobJOClI'" "EGI nla nla 7.80% 3.40% 4.00% PerUnic S272.$469 S390 S3S1 SI81 S212 Per SF nla nla SO.33 SO.14 SO.17 t1 (..J The Other Payroll category includes maintenance payroll, and taxes, insurance and benefits for all payroll categories, with the exception of contract labor which is within the repair and maintenance category. The other payroll category for the subject property has been low compared to both the comparable properties and !REM indication. This may be because the property shares staff with an adjoining properly. Considering the small size of the subject property (23 units would warrant a very limited start) , the Other Payroll category has been stabilized at S200 per unit, well below the comparable properties; this results in an annual expense of$4,600, equating to SO.16 per square foot, or 2.7% of effective gross income. Rl!!I:;~l!S for Rf'!ptacemp.nt This category reserves funds for the replacement of capital items such as roofs, appliances, and asphalt replacement. Based on the age of the subject property and discussions with investors of similar properties, we estimate that an annual allocation equivalent to S250 per unit should be adequate. This equates to S5,750, or 3.4% of effective gross income. Sllmm~1:Jl -The discussion presented above suggests total operating costs ofS48,526, or S21,110 per unit prior to consideration of real estate taxes; this equates to an expense ratio of 28.44%. The following table presents a synopsis of the income and expense projection. 29 Barone, Murtha. Shonberg & Associates. Inc. M n ~ ~ j .... INC01\'IEMffiOACH.-T.O_YALUE Revenue and Expense Projection Rental Income: S175,26O Water/Sewer $4,372 Potential Gross Income: SI79,632 Vacancy and Credit Loss: 5.00% S8.282 Effective Gross Income: S170,650 %..EGl feLSE Per 1 Jrtit Gross Management/Admin. 10.0% SO.59 S742 SI7,065 Operating 3.8% SO.22 $278 S6,4OO Repairs & Maintenance 6.1% $0.36 $450 $10,350 Insurance 2.6% $0.15 $190 $4.361 Real Estate Taxes NA NA NA NA Other Payroll 2.7% $0.16 $200 $4,600 Reserves 3A% $O.2Q $2iQ s.us.o Total Expenses 28.4% $1.67 $2,llO $48 ~26 Net Operating Income 71.6% $4.20 S5,310 $122,124 V. Capitulizatinn Capitalization is defined as the translation of net income benefits into an indication of value. Primary capitalization methods include Direct and Yield Capitalization. Direct Capitalization considers the application of a single rate to the anticipated net income in the first operating year while yield capitalization _ considers revenue generation over a holding period and potential reversionary benefits as separate components. For properties such as the subject, Direct Capitalization is most appropriate. Having concluded that direct capitalization is the most suitable technique, an overall capitalization rate (RJ must be estimated. Three of the more common techniques for rate derivation are briefly described as follows: R" can be developed through a MortgagelEquity technique which compares the proportionate return requirements of both the equity and debt positions. R"can be derived from Debt Coverage (OCR) and Loan to Value (LTV) ratios. 30 Barone, Murtha. Shonberg & Associates. Inc. n ~ j 1 J j j J j :J j J ~ lNCO~IE.APl!ROACILTO.YALUE R. can be extracted directly from the market based on the sale price and anticipated income generation of comparable properties, or based on interviews with market participants. MnrtgagelEquir)dcchniquc The MortgagelEquity technique is essentially an average of the equity and debt components, weighted on the basis of the individual ratios to total value. First addressing the debt side of the equation, a variety of avenues are available for debt financing, including banks, S & L's, insurance companies, governmental agencies, conduits, mutual funds, REITS and other forms of securitized debt. Mid-size to larger properties can generally avail themselves ofthc broad range of financing options, while smaller deals would likely be limited to banks, S & L's, or in some instances, conduits. According to the Wall Street Journal dated May 5, 1998, the following market rates were published: Catcgol')! Curr.nt R.t. Prime Race 8.'0% London Interbank Offered Rates (L1S0R) I month London (neeTbank Offered Rates (lISOR) 12 months Treasury BiII- S Year 5.6563% 6.9023% 5.66% Treasury Bill-tO Year 5.74% Federal Home loan Mortgage Corp. Yields on 30 yr mortgage commitments - 3O-day delivery 7.09% Federal National Mortgage Assoc. - Yields on 30 yr. mortgage commitments - 3o.day delivery 7.03% Interviews with mortgage bankers active in the mid-Atlantic region suggest that financing is presently available at rates 135 to 200 basis points over the 10-year treasury. We estimate that fmancing could be obtained at a rate of7.5% with a 25-year amortization period, 10-year term, 75% loan-to-valuc ratio and 1.25 debt coverage ratio. In the past it has been conventional for equity returns to be similar to or only slightly higher than the mortgage constant if property value was expected to be stable. The spread between debt and equity requirements has increased in recent years hcwever, due to the advent of securitization. Previously, the difference between the debt and equity positions was largely a mailer of which got paid first, so long as the loan term was not significantly shorter than a typical holding period. Now, however, risk to the debt side of the equation is mitigated. The initial debt holder has only a short exposure period (typically 30 to 60 days) 31 Barone. Murtha. Shonberg & Associates. Inc. INCOMEAl'l'ROACHIQ\!ALUE .. , I "'1 'I Debt Connlt Rallo Mort...f Con.ltal LOln-Co-V,lu. Rlllo Onrall Ibl. 12loo 00887 07loo 0.08)2 .., il Again rounding to the nearest quarter point, this method suggests an overall rate of g.25%. 11M , ,j Sa1c..OcmalioItMethad This method considers the overall rates exhibited by the transactions included in the Sales Comparison Approach. These sales, which occurred berween 1994 and the present, exhibit financial characteristics as follows: .. I ",I tl SII. Lot,tJon E.G.r. per Unl. NOI ptr Vnll EJ:p,ue Hado Overall Ral. Colonial Glen Apartments 56..123 53,464 46.90% 10.00% lower Pall Ion Township 2 Quail Run Apartment 5l,62l 5J.OlO 4l.77% 12..22% unc:uter Township 3 Paxton Park Apartments 5l,93l 52..171 56.68% 11.2l% lower Paxton Township 4 Counby Walk Apartments 57.809 5l.041 3l.44% 9.68% lower Allen Township 5 Shanendoah Apartments 56,196 $4.164 32.80% 10.41% Mcchanicsburg 6 School House Apartments 56,860 52.884 57.96% 10.18% Mechnnicsburg Borough 7 The Pines S5.J70 52,4l8 54.23% 10.18% Susquehanna Township 8 Lindham Court 55.947 53,842 35.39% 9.10% Upper Allen Township 9 Society Hill Apartments S6,746 $4,185 37.96% 11.30% Lower Allen Townshi c o u u u u These sales, which occurred berween January, 1993 and November, 1996, exhibit a range of capitalization rates berween 9.1% and 12.22%, with a mean of 10.48% and a median of 10.18%. Recognizing that debt rates have declined significantly since these transactions occurred (rendering them trailing indicators), we conclude an indication near the mid-point of the range, or 10.0%. 33 Barone. Murtha, Shonberg & Associates, Inc. INCOME Al'fROACHIO_VALUE .. Rare Suml11al)' At this point it is worthwhile to discuss the relative merits of each approach to rate estimation. The Debt Coverage Method (8.25%) has an inherent weakness in that it does not specifically address the equity side of the equation. The MortgagclEquity Technique (9.75%) improves on this as the equity requirement is an integral part of the calculation. Typically, the Sale Derivation Method (10.0%) is perhap~ the best reflection of the market, as it represents actual transactions within the market, however as discussed above, rapidly changing markets render these transactions to be trailing indicators. Overall, each method should be carefully reviewed in order to gain adequate insight into the investment. Based on the discussion presented above, and giving primary weight to the MortgagclEquity and Sale Derivation Methods, we conclude an overall rate of 9.75%. .... , UI .... j ... I i"'t It remains to adjust the capitalization rate for the tax load factor which was previously calculated to be 1.149%. Summing the overall rate with the tax load factor results in a tax loaded capitalization rate of 10.9%. Applying this to the pre-real estate tax NO! developed earlier results in a value indication as follows: NeLOperntlng Income OVflrall Rate Value Indlratlnn SI22,I24 10.9% Rounded To: SI,120,407 SI,I20,Ooo ", fJ The implication here is that a correct assessment would result in real estate taxes of$12,873 (SI,120,407 x 1.149%), or S560 per unit. 34 Barone, Murtha. Shonberg & Associates, Inc. INCOME Al'l'ROACH.TO.YALVE Singl. UIliLY.alualion 171~ following analysis Is pres~nt~dfor Informational purposes only. Using the same parameters presented previously in the income approach to value to a single unit, the following table summarizes the value calculations applied to a single unit. ... ...1 .. j .., I,j Rnenue .nd Eaptalf Projection Rcntallncome: WalCf/ScwcT Reimbursemenl Potcndal Orou Income: Vacancy and C~dic Lou: S.OO% lft'tcdYl Groll.acome: \UQ1 I'a.SE l'al1nil Manaaemcnt/AdnUn. 10.0% SO,S9 $742 Opera"n. 3.1% $0.22 $278 Rcpain a: Maintenance 6.1% SO.36 $4S0 InsW'InCc 2,6% SO,IS Sl90 Real Estate Taxes N^ N^ N^ 01her l'2yroll 2.7% SO,16 $200 lWerves JA% $D.2O lliO To..1 Expemes 28.4% $1.67 $2.110 Net OpentJnalacome 71.'-/. Tu-Loaded Capitalization Rate: Value Rounded To: 35 Barone, Murtha, Shonberg & Associates, Inc. $7.620 $190 $7,810 WI. 57,420 Omss $742 $6.400 $4S0 $4,361 N^ $100 $2.SJI S2JlQ S5,J I 0 10.90% $48,711 S4&, 700 . c I .. /- I j( . , I f~ f '; r~ Ie ,.. SALES COMPARISON APPROACH I. Introduction In the Sales Comparison Approach properties generally similar to the subject are analyzed on the basis of an appropriate unit of comparison lUld then compared to the subject. Physical comparisons as well as income and expense characteristics are useful in arriving at a value estimate through the Sales Comparison Approach. In this analysis. we compared each of the comparable properties to the subject, taking into consideration the expense ratio, the effective gross income multiplier and other related factors. II. Comparative Analysis Limiting our research to the Harrisburg MSA, the following transactions were discovered: '';,f Slle Loc.Uon 8.J. >>.t. Price/ualt EJ:pfn.f Ratio E.G.LM. Colonial Olen AplJ1JnenlJ 10196 534,626 46.90% '.31 lower Paxton Township 2 Quail Run Apartments 11/96 '24,963 45.770/0 4.44 Lancaster Township 3 Paxton Park Apartments 0$19' 522.8'7 56.68% 3.85 lower Paxton Township 4 Counlly W,lk AplltmenlS 03/9' 5'2.083 3'.44% 6.67 lower Allen TOWlUhip , Shanendoah Apartment! 12194 540,000 32.80% 6.46 Mechanicsburg 6 School Howe Apartmc11ts 06194 S28J33 '7.96% 4.1J Mechanicsburg Borough 7 The Pines 01/94 524,1'3 54.23% 4.$0 Susquehanna Township 8 Lindham Coun 02/93 S42.222 3'.39% 7.10 Upper Allen Township 9 Society Hill Apl1llnenlS 01193 537.037 37.96% '.49 Lower Allen Townshi ." ~ II .1'Ii i"! tJ Detailed write-ups of all the sales are presented in the addenda. The subject is projected to exhibit an expense ratio of 2~.4% prior to consideration of real estate taxes; adding the taxes implied by the value conclusion reached in the Income Approach, the expense ratio becomes 35.96%, and a net operating income per unit of $4,752. Rather than presenting an adjustment grid to more subjectively contrast aspects of the sale properties in comparison to the subject property, a process known as regression analysis has become an increasingly useful tool applicable to real estate analysis. Regression identifies the possible relationships between or among variables to provide a better understanding of the underlying data. Simple regression analysis measures the relationship between an independent variable and a dependant variable with the equation Y.,=a+bX, where Y., is the forecast value, a is a constant, b is a multiplier or coefficient, and Xis 36 Barone. Murtha, Shonberg & Associates. Inc. SALES COMPARISON APPROACH .., d the value of the independent vanable. The equation stales that for the independent variable, X, the expected value of the Y variable to which it is being related IS Y,. Regression does not necessarily imply or allempt to quantify causative relationships. Rolthcr, it reveals the apparent relationships between the values of different variables and their tendency to vary regularly with one another. When strong relationships are found, measuring these relationships can help explain one or more of the variables and forecast their values.' Applying a linear regression analysis to the comparable sales using the expense ratio as the x-value and the EGIM as the y-value, the suggested EGIM applicable to the subject is 6.31. Multiplying the effective gross income by the EGIM results in a value indication as follows: ~ IJ EfTp.dfvp. Grnn 'nr.omp. S170,650 E.G.LM. 6.31 Value Indication S 1,076,804 Applying a similar methodology to Ihe Nor per unit and the price per unit results in the following value indication: Unit Vallie No. of Hlllts Va"." Jndleatfnn $47,533 23 S I ,093,259 The correlation coefficient is -0.9165 for the E.G.I.M. analysis and 0.9569 for the net income per unit calculation. The linear relationships between the expense ratio and effective gross income and between net income per unit and price per unit are strong. Giving both equal weight, this analysis suggests a value indication ofS I ,085,000. c c c U I I I , - lh.A.ppca.i.saLnrRfOlIl J:U.!II.. (Chicago. Illinois: Appraisallnstitule. 1992), p,60J 37 Barone. Murtha, Shan berg & Associates. Inc. ~ ,.. RECONCILIATION .. .. The purpose of Ihis report is to estimate the market value of the Fee Simple interest in the property located and known as: j The Nanroc Townhouse Apartments Nanroc Drive Upper Allen Township Cumberland County, Pennsylvania The scope of the analysis has been limited to full development of the Income and Sales Comparison Approaches. The value indication~ are as follows: , "~I Cost Approach: Income Approach: Sales Comparison Approach: Not Developed SI,120,000 S 1,085,000 j :J ,~ f~ I~ Ie Ie a :. I The value indications vary by 2.7%. Giving greater weight to the Income Approach, we estimate the market value of the fee simple interest in the subject property, in cash or terms equivalent to cash, as of May 4, 1998, to be: One MillIon ODe Hundred Ten ThousaDd (SI,110,OOO) DoUars 38 Barone, Murtha, Shonberg & Associates, Inc. ~ ~ ~ P"OTOGRAPH~ OF TH~ ~IIR IIU~ PROPF.RTY ,., tl "r,i~4f,' ~,fI~~!F- ,', \'f ',~~:;.; :J :J j ~ C C C C C C C D ~ U ELEVATIONS OF THE SUBJECf. Baron~. Nlurtha. Shonb~rg & Associates. Inc. I I I I I I I I I I I I I I I I I I I } l" .':" '. :~. ~ '~ *: :'~ ~L ~i\ 'jj "i:.+; HI ::j ~%t h" ':~i I~l "/J. Jj . I ~l TYPICAL INTERIOR VIEWS OF THE SUBJECT PROPERTY. ~l 1'1; f~ ~~', ., Baron~. Murtha. Shollberg & r\,;sociates. Inc. :w'" , I CI:I i N :t ~ '.,,. ': tIo' . . ./' -. ,:( . h . i31i~'~ Ill. t- !' .r 1 !j : ~ .... !. -, !. : 'w ~ ;;:~ " I I C . ~ "'." 'j~,: f.& ;::~~~ .:!~":' ;;:; ~~--: '" ~"..~",:, W ~:1l'~ rl::&81l1rJ.C OI-:r.II~l~rii.. ..:; ....,,~ co .. WI11S 3Jt1benture. J1:'f" dOf'l pr..... fj.lr r......d HI., U".~"d ..d Seventy-B1\1h~ (1978) !ltflUttll R. A. ORTENZlO and NANCY H, OnTENZIO, ~cchanLeabur9. Cumberland County, Pennay1vanLa, ithtlll' fibI' . ,.. IA. ~t" of 0.,,. umJ 0,., at 3428 LLaburn Road, A N o Allen I BELLE TERRE. a PennaylvanLa lLmLtad partnerah~p, 301 South Street. State College, Centre County, Pennay1vanLa, Grantee, ..} ,,,, 1rC'lllld "0"', mUnr.1Jlll'tlJ 'I'll/I' '''1: ,aid/IlII"' iea II/'h"'",'/"II'I, '''''1111I1 ill f:uuiJrrtlliuu "1 lA, I.'. 01 One ($1. 00)-----------____________________________________ 1I01lll"l turr"" IIIUIIC"!J u/,II( U";",,, '')'/llr, ul .-('lIIerit'lI, 1(t'1I II/Ill 'rut, paid IJy tilt IlIid porty o/'A, ItCOHJ par' tu lilt ,.,(,1 {,urties ,,/ "'e' Ji'" I"If'. ", an" b,/"rt tilt 'tot(nQ Onl' dtlh'rrv "1 ,II,,, ,rutn'" tlte ,.err/pl ,dr,'rlll II /11'1'1'1/1 ,U'kllulrlt,10r,/, have ''''t/rd, Lurgaflltd, .old, aU"",/, tlt/tuilr.', rella't." ""'"II"r!JrJ litH' c:cm/'rllltcJ and "1 IAru prrlr"" till ,reml, I",ro"i", .,.", ItU,',., rlll,.'II/, t'draft, trmrr!J, am' t't'ItlJfrttl ,,"I,., "It 'n'" 1"""'1 of lA, trrollJ parI, i tB succellsors Mx.>I '''"I nulf/'II, I All THAT CERTAIN lot or piece of ground sLtuate in Upper Allen Town- ship, Cumberland County, Pennsylvania, bounded and described in accor- danco with a Final Resubdivision Plan for R. A. Ortenzio by Charles W. Junkins, Registered Surveyor, dated October 11, 1976. last revised on November 16, 1976, as follows: BEGINNING at a pOint on the southerly right of way line of Geneva DrLve (50 feet wide) at the intersection of Lot 3-A on the aforesaid Plan and lands of ROG, which pOint Ls on the dividing line between Upper Allen Township and Lower Allen Township and is North forty-four (44) degrees two (2) minutes nLneteen (19) seconds West from a concrete monument at the intersection of lands of KOG and Winterset One Asso- ciates: thence South fifty-two (52) degrees thirty-six (36) minutes thirty (30) seconds West along the southerly right of way line of Goneva Drive a distance of 5.83 feet to a point: thence along same by a curve to the left. having a radius of one hundred seventy-five (175) feet an arc distance of 94.31 feet to a point: thence along same by a curve to the right having a radius of two hundred twenty-fLve (225) feet an arc distance of 121.25 feet to a point: thence South fifty-two (52) degrees thirty-six (36) minutes thirty (30) seconds West along same a distance of 565.41 feet to a concrete monument: thence along same 14.31 feet to a pin: thence North twenty-two (22) degrees twenty- five (25) minutes thirty (30) seconds West along Lot 4-B a distance BOOrv("?27 P.ICE 3G7. I I I ". '85 GEe 3/ :'11 0 C7 . J' ... ./11. , . .. " , r............... C""b. c." ,.. ~, a... IlItl. f,...S., Tu .",t, .\.~.".!;~~. "",~qgf I! d ../ .". It ,;~.. ,J.. ..,..~. c.. Ollt. e.1. A.I. ~ III '" #II'~ .., .---'..... Soh..' Ohl. C...b. c.., ,.. -1:' l..' 1.1"t 1...~ '0'00 . t;e , >:). .,r. A~/'''''''' 0.1':1: ::':"'JI ~.-~ '!fa · g,.... c:.. _c..l<M'o 1 ~ -0., '". I: ' . ".;I"':~' ;:r iJ:C . . to ~ ::: .~ I I. ~ ,. . DEE D ,., IJ HADE THIS &....day ot \\to",,\-..r BY AND BETWEEN. CEDAR RIDGE ASSOCIATES, INC., a pennsylvania eorporation, having ita principal place ot buainewa loacted at 301 South Allen Street, State College, pennaylvania, and JOHN E, SROKA and HARION L. SROKA, huaband and wite, City ot Johnatown, Cambria County, Pennaylvania, , nineteen eight-live, Grantora , ~ OCTAGON ASSOCIATES, a Pennsylvania Limited partnership, Grantee, ~ ~ o C Q ~ ~ U ~ WITNESSETH, that in consideration of ONE MILLION AND 00/100 - - - - - ($1,000,000.00) - - - - - - - - DOLLARS the receipt o! which is hereby aeknowledged, the said grantors do hereby grant and convey to the aaid grantee, its successors and assigns. ALL that certain piece or parcel of land situate, lying and being in Upper Allen Township, Cumberland County, pennsylvania, bounded and described as follows. BEGINNING at a point on the westerly side of ~anroc Drive, said point being located as followsl beginning at a point at the eenter line of Geneva Drive, (50 feet widel at its intersection with the western line of Nanroc Drive, (50 feet wide), thenee along the aaid western lin_ of Nanroc Drive South 37' 23' 30' East, a distance of 240,11 feet to a eCCK R 31 ,A,t 8 " . , ..., '<, , .. , I'II'~ .1 1."'1 IIH ~ m~:~~~ii90.: Oo]! .. i j poiot, thence continuing along the eame by e eurve to the 1ett having a radiue ot 175,00 teet, an arc di.tance of 107.23 feet to a concrete monument, the point of beginning, thence from eaid point of beginning along the westerly .ide of Nanroe Drive by a curve to ths left with a radius of 175,00 teet an arc di.tanee ot 44.64 feet to a pointl thence along the eeme South 87' 6' 50' Eaet, a di.tance of 143,17 feet to a eonerete monument, thencs continuing along the aams by s curve to the right having 2 radiua of 110 feet, en are dl.tance of 95.46 feet to a eoncrete monument, thence continuing along the .ame, South 37' 23' 30. East, a dist~nce of 205.40 feet to a poiot, thence along land now or formerly of Liberty Square, South 52' 36' 30. West, a di.tance of 315.09 feet to a point on the eastern Un', of lands now or formerly of George B. H. Wilson, thenee along lands ,.f Wilson, North 40' 19' 57. West, a distance of 122,53 feet to a concrete monument, thnnce c~ntinuing along the same, So~th 52' 36' 30. West, a distance of 46.3 teet to a point, thence through land of which this was .formerly a part, North 37' 23' 30. West 292..38 feet to a point, thence through land of whieh this was formerly a part North 52' 36' 30. Eaat 25.60 feet to a point, thence by same North 37' 23' 30. West 22.38 teet to a point, thence by same North 52. 36' 30' East, a distance of 189.54 to the westerly side of Nanroc Drive, the place of beginning. Being part of the same piece or parcel of land which vested in Cedar Ridge Associates, Inc. by the deeds of R.A. Ortenzio dated and April 15, 1980 which are recorded in Cumberland County Deed Book Volume .X., Volume 28, page 837. Being the same piece or parcel of land whieh vested in John E, Sroka and Harion L. Sroka, husband and wife, by the deed of Cedar Ridge Associates, Inc., dated December 19, 1985 and recorded in Cumberland County on December 20, 1985 in Deed Book Volume 3/ Q , page n9 . . UNDER AND SUBJECT to the same conditions, exceptions, reservations and restrictions as appear in prior deeds of record. The Grantors do hereby covenant and agree that they will warrant GENERALLY the premises hereby eonveyed. IN WITNESS WHEREOF, the said grantors have hereunto set their hands and seals the day and Jear first above written, Signed, sealed and delivered in the presence of. . ; I Ill! 1'1 . H "" 'j ~ CEDAR RIDGE ASSOCIATES, INC Attest. ~\t\J.~J..""~U~""~ ..~ B o. - dent 8eOK R 31 fl,~i 9 ZONINO TABLE OF USE REGtJLAnONS SCHEDULE E URBAN RESIDENTIAL DISTRICT (tIR) In areas which can be leasibly supplied with public facilities, a hlllhcr density 01 residential use ean be accommodated. Auo, such areas can be used lor a variety 01 housIng type.! to include multifamily dwellinlls, Commercial use.! are permitted only lor the convenlence of the l'C.lidenu. Such commcrcial usu mwl be subordlulo to tho I'C.lldential use, mUll be anlntesral part o( a resldendal subd/vlJloD or land developlIIClIt or mWl be desisned to serve one (I) or more exlsrlng re.!identialsubd/vuioll.l or land developmeDts located In the Immediate vieln/ty and not served by IntearaI commercial uSe.!,31 M .. Ii ~ 'I '" , I .., 1/ Number 1. 2. 3. 4. S. 6. 7, 8. 9. 10. 11: 12, 13. 14. 15. 16. Use Additional detached dwe1liog APIl1me.oI (maximum dell.llty: 12 dwelling unilslacre) Boardinshouse Church Cluster developmeDt COIIllIllU1/c:atiOD facility (publicly regulated) ConvcrsioD apll1me.ot Crop fanning CulturallaciUty Day DurSety center Day DlUSety home Drive-In stand Fire statiOD Golf course Greenhouse Group home p", Permllled SE '" Spec:1a.l ExeeptlOD P p sa p SE P sa p P P P SE P p p sa 31 EcIlIor'. Nolll Amllldod alllm. or lIdopUOII or CGdtI_ c..plu J, GtMnIl\rariof..... Art. L UPPER ALLEN CODE P.. Permllled Number Use SE .. Special Exception 17. Home occupation SE 18. Hospital P 19. Personal service SE establishment 20. Planned residential SE development 21. Private club P 22. Private recreational P facility 23. Professional offices SE 24. Public building P 25, Public entertainmcnl SE facility 26. Public recreational P facility 27. Restaurant P 28. Sanitary facility SE 29. School P 30. Signs P 31. Single-family dwelling P 32. Supply utilities SE 33. Townhouse (maximum P density: 12 dwelling units/acre) Octagon Associates Rent Roll (u 00 February 21,1998) Belle TerrlC AplI'toIeDt. aDd Nao Roc Patio Uoma ., Nail Roc Patio 80ma , I Unit Na_ UnirT:.~ Current ~t S~ D~.it 01)1055 Miner Ron IUJd Carol B 000 00.00 001057 Henneuey Shawn aod Kim a 645.84 200.00 001059 Barndt Bradl.eyand Kay 8 645.84 600.00 001061 Johnson Brian aod Debra B 645.84 600.00 001063 Snyder MUYl&nn B 645.84 200.00 001065 Stiff'er Todd B 645.84 000,00 001067 Trimble Peter B 645.84 600.00 ool069 Asin Tedd B 645.84 600.00 001071 Johnson Mitchel and Ann B 645.84 200.00 001073 Rogers William and Betsy B 645.84 400.00 001075 Gregg Detic .aod Holly 0 615.84 200.00 001077 Badger&: Aly Ken and Denise 0 615.84 600.00 001079 LafFerty Karen 0 615,84 400.00 001081 Prall Kevin 0 615.84 200.00 001083 SCOll Da.id 0 615.84 200.00 001085 Polesky Nicole 0 590.84 200.00 001087 VlIWlt 0 000.00 001089 Martin William and Helen 0 615.84 600.00 001091 HalVMcManue1s Karen and Barry 0 615.84 600.00 001093 Rosers Rawleigb and Barb 0 615.84 300.00 001095 Brown Mathew aDd Carole 0 615.84 600.00 001097 Vacant 0 615.84 300.00 001099 Felker William and Diana 0 615.84 200.00 --------- 11,798. t8 i,:m. 00 13) /77.t.tr '1~ "'1 II HAICII/tOCATIOH, TAX ID 11'0.. OIIAH'1'OR. 0IlAN'1'II1. COHI%DIlIlATI01l'. ~ BlIILT. b b b b m ., I II II II II II BlIILDDlQ AIID. HllJIBa or llH:tTI. COIGImI'r . DISClUP'n01l' . AXaLYIII or ~ ~ I'Jl%CIl/I'I,lJt.. (CiI,B,JL,) 1lm;T l'UCIl. lIAU l'UCIl/I'I,rt,. (~ UD) COICPAIlAIItl SAU - UUTIIIDIT Coloni.l al.n Ap.rta.nt. 4'00 Lancer Str..t Lower 'axton Town.bip D.upbin County, 'A 35-054-001 Samuel Zell . Rob.rt Lurie MClII bC.rpd.... $6.025.000 1976 .COIIDI'1'J:OJl', Qood , j ',I 1'4.279 Iq.rc. .LARD UD. 1~,7300 Ae.... 174 IIllIlTAIlu ARD, 153.564 Iq.rc ll'tld.r alll'._c of .al. e1ac.d Oetob... 2, 1996, Coloni.l Cil1an Apartaanc. conai.c. oe 174 two-b.droaa gard... ...d towaboua. unJ.c. hound withiD 20 two ADd t:Iu:..-.co:y building., l7tlJ.c.we ia 13. t_-bedroaa Wlic. (860 .quar. e.eC) and 36 two-b.drooa UDic. (969 .quar. e..C) , Th. tOWDhoua. UDic. conCa1A a ...har/dry... hookup, -.uti.. ine1ud. a ~lJ pool and l.undry .e.eilitie., $31,01 $34,626 $39,23 ..coal) ID. l'ROl'Drr ID. nLIl %D. 15210 15418 965859 NAIOl/r.ocA 'UON, TAX %D 110,. GllAIITOR. ~. COIIS%JlDATXOII. DAft or ~. DAR 1I1l1L'l'. ~ ~,J b h I'" h w b I ~ b I~ I~ IU I~ HUIGID or 1lJl1TS. D.SCRIPTJ:OIl. uar,"tIU or lIAU tlIl%'l' PIl%ClIa COIlPAlIAIIl.. SAL. . APAlIT1UNT Quall Run Apartmant. 4001 Rawlalgb 8treet Lower Puton Towneblp Daupbln County, PA 35-058-71-73, 151. 155. 156. 157 rederel RQae Loan MOrtgage Corp. lIenjamin D, aeller $1.425.000 lS-ROV-93 DSV/PAGJIa no", / 102 1971 CORDITXOJl'. rair/poor .LARD AIlU.. 5,7930 Acre. 88 Wood fr.... two-.to~ eoloDiaJ. bui1dinll. with interior ball.. llIUt. ue all alectric, 88 total \\Dit.. llIUt aix i. 20 ona-be.sroc.t=a-bath \mit.. 56 two-beclrOGll/ona-bath IlI1it.. and 12 three.bedroaa/l,S-bath \\Dit.. There... daferred maint4lllanea at time of ..la, Plazmad capital illlprov_t. of approxiaata1y $100.000 ucluda replae_t of hall earpat.. roofulI, rapaviAlI and eClllplate renovation of pool which baa bean alo.ad for quJ. ta a whila, $16.193 aJICOID m. ..77 PROPKRZT m. "" lIJlOfO m. 2110 lit l'i COll1'lUWIU SALI - UAAtxIIrr HAa/r.oCATIOlf' 'AXton 'ark Aparba.nt. UO '001 Driv. Low... 'axton To_.JUp DaupbJ.n County, PA It TU ID NO,. 35-057-02. QIlAIfTOR. 'axton Aa.ooiat.. LP ~. XQM Inv..taaat R.alty Qroup COIfSIDDA'l'%OIf. $3,200,000 DAn or lALIIa Ol-Dr-J5 DAR sun.'l'a 1966 ,LAIIJ) ARIA. 10,8700 "e.... IfOIIBD or t1III'l'S. 140 DISCR%P'l'%O.. ri..., thra.-.tory b..ick w:l.th multi-..ction building. coataiaiat ap...-..t wUt:., a...uti.. include c.du panel. · total of 140 · ~g pool. I~ I Ie Ie Ie I~ II II II II AHALrSIS or su.. 1lR1'l' PlUa. $22,157 ..Q.%.., 3.151 .,%,.. .- ..81t ClVDU.L RAn. 11,25 '" ~"S. JlAnOa 56,18 '" IWCIOIlIl ID. PJtO'D'n' IDa PBO'l'O m. 1UU 12175 3419 .' COMPARABLS SALS . APAllTM8ll'l' /lAKII/LOCATION I Count~ Halk Apartmanta 1400 H1ller.at Court . Slat. Hill Q Liaburn Roada Lowar All.n Townah1p CUmb.rland County. PA TAX IO NO" 25-0020-059 "" tJ aRAJI'rOR, rr.d Shaf.r Q Larry Salkin ClllAH'1'D , IUcha.l S.rluco CON8%1lDA'l'IOR, $5.000.000 DAD OJ' 8AL8, 01-1Wl-95 !DR BtI%r.1.', 1987 LAND ARBA, 8,0000 Aer.a RtJX81Dl OJ' tlKIT8, 96 O.SCRIJil'l'IOR, Cont&lllpOr&ry wood fr&lllll gard.n apar_t building.. ll'nit featur.. includ. lII1ni-blinda, '....h.r-dry.r.. d.ek!paUo and ..cur:l.ty lI)'.t_. Th. pr"lj.rty ba. . awUa:l.ng pool. c C b ~ m I I I I ARlUoYSIS or IIALIl tIJl%1.' JilRJ:CII, $52,083 .,G.I.II, 6,670 R.%.XI 10,331 ClVIDlAI.r. JtA'rII. 9.68 , IIXPIllIlllB 1lA'l'I0. 35,"'" , aCORD Ill. 11620 JilItOJilIDl'rr Ill. 12492 n M h h ~ '"J COMPAIlAIILI SALI . APARTHBNT IIAlCII/LOCArtON, Shanandoah Apa~tmenta 105-107 Allan St~aat Machanicaburg CUmba~land County, PA TAX tD NO. . 18-23-0565-83 QRANTOR. Shanandoah LP GRANTBJl. r~ank R. r~datalc CONStDmu.nON, $2,400,000 DATa or /IALIi. 2'-DBC-94 YKAR Bon.T. 1991 NtJJCIIBR or llNtTS, 60 UNtT IIl%CIl. $40,000 ..Q.%.M: 6.456 DBSCRU'1'tOH, Shanandoah Aparbunta eonaiat. ot! two woo<! t!r.... buildinga, Tha gardlUl UDit. wara built ill 1991, Tha townbou.a UDit. wara eonvartad to aparcm.nta t!rom a p~avioua ilIdu.tdal Wla, Tha apartmanta vary widely in .ha .a a raault, 'lJl1it t!aaturaa ilIeluda w.ahar ...d cl:ya~a, aecurity, alactric t!orca hot air and clUltr.l .i~-eonditioning and balconiaa. The con.idaration on the da.d ra.da $2,340,000 whieh ia nat ot! buyar'. b~olcar faa of $60,000. o b o C ~,~ ill Ie b I~ AlGLY8t8 0' BALlI H.t.11I 9.60B ClVDlA%.L RA'l'lI. 10.41 '" alias. IlA%to. 32,10 '" IUlCORD tD. 11621 IROPBRTr tD. 12493 ~ .. COKPARAIIU SALI . APAIITXIHT !III HAlCB/LOCATION, School Kou.. Apartaant. 133 W..t Locu.t Str..t Kaeh&llic.burg Cwah.d&lld COWlty, PI. ... TAX ID RO.. 23-567-021 ... QllANTOR, lut D11 ... GRA!ITIlB . Ravesuo Proper tie. CONIIDDATIOR. $1,100,000 .... DAU or &ALa. 01-JllIf-94 :.1, YBAR BUILT. 1892 i ~ , . qJ LAIlIl lUUIA. 1.8600 Ac..... ... N1lIlBBR or tJH:ITS. 50 r ,~.. DIISCRUTION. Thi. ia . to"",ar two-.tory .ehool builcUng odginally built in 1892 and r&llov.ted into .p...._nt. in the 1980'.. The builcUng h.. &II intedo... co.....ty....d. ADLYSIS or IALlI tlH:I'r PRIClh $28,333 JI.Q.%.lh ",130 X.I,II. 9.123 OVDALL QU. 10,18 , IIDlIRlIII RATIO. 57,96 , IlIICORD %D. 11615 PROPIIRTr ID. 12..1111 . , j ~ !l COKP.utAllr.s SALS . APAllt1lllll'1' .. ., I N.Um/LOCATIONI The Pine. J01 N. progr... Avenue Su.quehanna Town.hip Dauphin County, PI. , F- 'I ,~ t:t TAlC ID NO. I 62-47-60 GRAN'1'ORI ITL-HP. Inc. '... GRAllTSSI New Pin.. A..oclat.., L.P. ,\:( CORSIDBRATION. $5,700,000 :~ '~d DBV/PAGB. 2154 / 331 DATS or SALSI 14-JAH-94 ~~ Id h ",j 11'1\ I 111 1970 CONDITION, rair Y1lAR BlJILT. LARD ARKAI 12.4300 Aere. HtlHBIlR or mnTS I 236 DBSCRIPTION, lIood fr..... two-.tory colonial bldlding., all with exterior entrance.. unit. are total electric. Total 236 unite. unit mix iel 124 one-bedroom/one-batb, 84 two-bedroom/one-bath, 16 two-bedroom/l,5-bath and 12 three-bedroom unite. There waa minor deferred maintenanc. at time of eal.. I." 1'1 J;'t1 , :l'''-t 1.,/ ARALYSIS or SALK mnT PRICKI $24,153 B.G.I.III 4.498 H.I.III 9.828 ip! :~ OVllRALL RATS. 10.18 ... BXPIlIlSS RATIO. 54.23 ... i ili 'iIlll RBCORD ID. PROPIlRTr ID. PROTO ID. 8876 9768 2809 ~ , ~ ~ ~ D ~ I D I D I D D C D D C ~ C U u m COMPARABLB SALB - APARTKBNT NAIIB/LOCATION. Lindh... Court 1101 Lindh... Court Opper Allen Townehip Cumberland County. PA TAX ID NO.. 42-24-792-006 GRANTOR, r.T, Realty Compeny GRANTBB. ~.L.P. Bnterpriees .;;. DBSCR:IPT:ION: Two-story brick end siding apartment containing 90 one and two.bedroom apartments. complex CONS:IDBRATION: $3,800,000 DATB or SALB. 01-rBB-93 DBV/PAGB. 36C / 904 YEAR BOILT: 1987 COND:IT:ION: Good/rair Il1lMIIBR or tlN:ITS: 90 ANALYSIS or SALB OVERALL RATE: 9.10 \ B.G.:I.H: 7.100 N.:I...H: 10.989 BXPBNSB RAT:IO: 35.39 \ ';., RBCORD :ID: 8881 PROPBRTY :ID: 9773 PHOTO :ID: 2813 tlNIT PRICB: $42,222 .. 11 ... t t ~ i I NAJIIl!LOCATIOH, , ... TAX ID HO. I GRAIlTOR, I.~ I lei GRANTBB, COHSIDBRATIOH, DATB or SALB. YBAR BUILT, BUILDING ARIU" NOHBBR or UNITS. I"" I,,) h il1J 11.'1 l!!oi I~ ;~ :c 'u Ie IU I~ DBSCRIPTIOH, ANALYSIS or SALB SALB PRICB!Sq.Pt.. IG.B,A.) UNIT PRICB. OVBRALL RATB. COMPARABLB SALB - APARTMENT Society Hill Apartmente 2900 Liaburn Road Lower Allen Township CUmberland County, PA 13-10-258-005 N_L.A. 422, Inc. National Properti.., Inc. $4,000.000 01-JAN-93 DBV!PAGB: 36B ! 1196 1988 CONDITION. Good 129,438 Sq.Ft. 10S Three-story garden apartment complex with 108 units. One-bedroom units contain feet, two-bedroom units contain two baths square feet. Units are all-electric. a total of 871 square and 1,113 $30.90 $37,037 B.G.I.M: 5.490 H.I.M: 8.850 BXPBNSB RATIO: 37.96 '" RBCORD ID. 8880 PROPBRTY 10: 9772 PHOTO 10. 2812 11.30 'Is -. "" ~ . .--' - n n n n ,.. ,~' . ','., '., " .:.. . . '. ',. " ,. .....:."..:'-.', ..,...., ~.(iT,,".~.',. .,.';........;r;:::.~;- ~.,. ,.l,:{':I '....'"'). ~~II~ 5 :f (/.~',"'.:'1o;/I,'IJl:....'~'. L..""'" ~C' I, :. .~ .,:. .,,~':.'l, t"h".... ~f'P<~.''':. ~:'.. t.r,'~.~,~W.:...~~~.':;.fA~ ~" ~ j'< ;p.' .~~(;,......~.\.. ~ ;'" ~ft>..~... . \', .,~'..:,......;.,., J..' rl-' .... '/..' om. monwcat "ll' eI}IlSyJVlI1l1aJ..'...';..rn......"~~-;.".'.!'!i'," ~.; """'1',,<.. 'C" b '. t~i.'~/ '>11 t", ", i'~' ',:' .~. "- L\ j,""'" :'(f ." ."11 Jli~.;'" 'II' ;'. ....~.,: ',' I '~,,"'';' '.(.,,.:'':'.: : " '!\'lr-:.,~,' ","... _ -: ~~'.: .'. " Dep' ".' tm' ent of State':.:.., .-, ~,.":I'".,. b...~",( .::. . ~ ~.' ::~ ~~,-!;.:: '\ .l,./;. .' . 'I .. r'''''' "I ,...... "'".", " . .' W'" ; :',... ....1. .... ....?' '." ..,. '... ,l ...... . I.. ";'1::', ": . I ~ ; '. ':' ~,.".,~. ., >: Bureau'~ prorcssi~i.aNiOccupati~Afiair;..)!;~:I,.,)::: /'i: ,.~j': -' ,'>'t f":':;;;'l'.':" ; " }" . i , ". ,> ,". . :_ .. 0'" .......... ," '. .. ~ . .,'.'" ','. 'Ii .' , .' .).,. -':." ,.,', . 'I I,' "q; ~, >j) i;";,P.O. BOX '\,;Jlan'islllitgcYA...17105-2lJ4!J',iU/,!',,".f{ .',", ':.:,'; U> ! I. ~\!,jr' : ~;...' \" i;' \::.,.",:: :. . ,o't.~~:I~".:::Ct~.y :~':'.,\>/.n ;}....,.l ~y:;..~,.. .:!,.':,,}l;:.; .~~::; '",>,' ". ;'::~"~J ':Cla.o;silication .'. '-~ "",',""".':".';..'. . '.; . "'" ,'; '", " ,'--'''' .~<J ~ 1,...\~. ":"",> ',~~~"'~_:...,' ;.;":~,.l"~"':"'" ..,"" " i:" ~~r)~:.p~~F~".. :/,'\ i C> ", ~I 'J.. \f ;.-:-; : :=. . <'rl~ '>) '. Cenificate Number CeRilic"l ;'-D'l~ '. . (":<' '., . " .Iss~e.i' Expir.s :, -...... \ ,~. .' .. " ;,' . ; 9~.;:>...____~~~;?~fi997 JUN 30 1999 '. '.</ '* ."y GA-000067-L Issued To: ) i :i 'I MARK ROBERT SHONBERG 4701 BAPTIST ROAD SUITE 304 PITISBURGH PA 15227 .",. ..~. ~t .w.;' ~ .,' ~ = u u .' . . '. . . ~ . :~. ~:. '.,,, _;u;.; , ' ' , M - , i .., } j "" c 11 ~ fll.. III u II n n n n n o n o c c c c c c ~ ~ ~ u m Al'PR.\ISER'S QL'AL1HCATlO:-iS Mark R. Shonbcrll. :\1.\1 P_OSITlO:-i . Viee President; Barone, Murtha, Shonberg & Associates, Inc. ED.UCATlO~ . Graduate of University of Pittsburgh; Bachelor of Science, School of Arts and Sciences . Appraisnllnstitute Courses: Appraisal Principles Valuation Procedures Capitalization Theory & Techniques (A and B) Computer Aided Investment Analysis Case Studies in Real Estate Valuation Standards of Professional Practice Report Writing and Valuation Analysis Highest and Best Use STATF. CERIIEICATIONS . Pennsylvania: Appraisal: Brokerage: . Delaware: . Maryland: ~ ~li~hig3n: . New York: . Ohio: . West Virginia: . Kentucky: Certificate No. GA-000067-L Certificate No. AB-05l396-L Certificate No. X10000191 Certificate No. 04-010230 Certificate No. 12-01-004238 Certificate No. 17076 Certificate No. 394700 Certificate No. 135 Pending lRO.EESSI~.\I. AFFII.I.\TIONS AND SF.RYlCE . Appraisal Institute: Admission and Review Committee Chair, 1991- 1993 Regional Review Committee Chair, 1995 National Publications Committee, 1994 - Present . Urban Land Institute: Steering Committee, 1994 - Present F.XPF.RIF~ Over the last ten years Mr. Shonberg has performed a wide variety of appraisals addressing a diverse spectrum of property types and for varying purposes. The majoril'J of work has been for finance and asset management purposes, although a significant portion has been oriented toward tax appeal, eminent domain, divorce and bankruptcy proceedings. Mr. Shonberg has qualified as an expert witness before a variety of tax assessment boards and before the Court of Common Pleas. Areas of specific expertise include health care, multi-family and retail properties. Prior to association with Barone, Murtha, Shonberg & Associates, Mr. Shonberg was engaged in commercial real estate sales. Barone. Murtha, Shonberg & Associates, Inc. QUtlLIFICATIONS OF KRISTI C, SMITH /58 Highland Ruad York, PA 17.103 (7/7) 8-18.206j .., 1/ P,\RTIAL CLIE:-iT LIST Corponl. ... ,,) ALCOA Allegheny General Hospital American Capilal Resource Bell Allanllc Carey, Brumbaugh, Slarman, Phillips & Assoc. Chrysler Corporation Consolidated Coal Company Crossgales. Inc. Oellwood Corporation Elias Brothers Exxon Corporation Greyhound 1.1. Gumberg Company Gustine Company H. 1. Heinz Comp.ny Heller Financial Hoss's Steak & Sea House King's Country Shoppes Legg Mason Real Estate Services May Company Marrion Corporalion McOonald's Corporation Mobil Oil Corporation National Development Corporation PNS Realty Associales Region.1 Industrial Development Corp. Sun Oil Company U.S.X. Wendy's of Gre.ter Pittsburgh, Inc. Westinghouse Corporation Zamias Services, Inc. Life....C.ampaJlit:~(lPendnn Fllnrf~ Aid Association of Lutherans Allstate Insurance Company Amresco American Express Central Park Capital Connecticut Mutual Insurance Comp.ny Equitable of Iowa M.nulife Financial Metlife Capital Financial Corporation Mutual of Omaha Patrician Company Pennsylv.nia Sl:1te Employee Retirement Systems Shenandoah Life State F.rm DankJ Dank of America Bank of New York Bank One Bank Uniled of Texas Chemical Bank CoreSlates Dollar Savings Bank Fidelity Savings & Loan First Home Savings & Loan First Maryland Mongage Corp. First National Bank & Trust of Washington First South Savings & Loan First Western Bank, N.A. 10hnstown Savings Bank Mellon Bank, N.A. Meridian Bank National City Bank of Pennsylvania Nonhside Deposit Bank PNC Bank, N.A. PNC Financial Corporation Reeves Bank S&TBank Sunbe!t Savings Three Rivers Bank Washington Federal Savings & Loan Assoc. Government BaldwinlWhitehall School District Department ofH.U.D. Federal Aviation Administration Federal Home Loan Bank Board of Atlanta Municipality of Bethel Park Pennsylvania Department of Transportation Pittsburgh Parking Authority Resolution Trust Corporation United Slates Department of the Interior United Sl:1tes Poslal Service Urban Redevelopment Authority of Pittsburgh Barone, Murtha, Shan berg & Associates, Inc.