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HomeMy WebLinkAbout05-03-07 .-J 15056041114 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year ~I O(P File Number O/~~ Decedent's Last Name Suffix Date of Birth 07281925 Decedent's First Name MI LINWOOD B. Spouse's First Name MI ALICE R. 02022006 PHILLIPS, JR. (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix PHILLIPS Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WillS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Retum o 4. Limited Estate D D 2. Supplemental Retum D ~ 2- o 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required ~ CJ 8. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received D o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT G. FREY Firm Name (If Applicable) 717-243-5838 REGISTE ~ FREY & TILEY First line of address 5 SOUTH HANOVER STREET Second line of address \.0 City or Post Office State ZIP Code :--"~) DATE FILED CARLISLE PA 17013 M DATE t:t 2. ADDRESS 200( SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041114 15056041114 .-J / -1 15056042115 REV-1500 EX Decedent's Name: LINWOOD B. PHILLI PS, JR. RECAPITULATION 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 6. Jointly Owned Property (Schedule F) CJSeparate Billing Requested. . . . . . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) CJSeparate Billing Requested. . . . . . . . 8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decedent's Social Security Number 1. 2. 3. NONE 4. NONE 5. 6. 7. 8. 9. 11802334.00 2312280.40 9520007.00 6046122.03 202954.00 29883697.43 716400.00 9. Funeral Expenses & Admin'istrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . , 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value SubJectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . .. 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O 0 16. Amount of Line 14 taxable at lineal rate X .0 ~ 17. Amount of Line 14 taxable at sibling rate X . 12 18. Amount of Line 14 taxable at collateral rate X . 15 13 8 64 8 9 . 8 8 15. 2 7 7 0 7 1 0 5 . 5 6 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042115 73702.00 790102.00 29093595 29093595.43 0.00 1246820.00 0.00 0.00 1246820.00 m 15056042115 -1 REV-1500 EX Page 3 578-22-6930 Decedent's ComDlete Address: DECEDENrs NAME LINWOOD B. PHILLIPS, JR. STREET ADDRESS 93 ENCKS MILL ROAD File Number 21-06-0122 CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 1246820.00 1300000.00 62341.00 Total Credits ( A + 8 + C ) (2) 1362341.00 3. Interest/Penalty if applicable D. Interest E. Penalty A. Enter the interest on the tax due. (5) (5A) 0.00 115521.00 0.00 Total Interest/Penalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 0 b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. 0 ~ c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 0 D 0 [K] D ~ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .. ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P .5. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P .5. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P .5. ~9116(1.2) [72 P .5. ~9116(a)(1 )). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 217 REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Linwood B. Phillips, Jr. 21-06-0122 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. DESCRIPTION 21.58 Acres, Richland Road, Dickinson Twp, Cumberland County, PA 83 Acres, Encks Mill Road, Dickinson Twp, Cumberland County, PA 7.8 Acres, West Yellow Breeches Road, Dickinson Twp, Cumberland County, PA 139.3 Acres, Walnut Bottom Road, Dickinson Twp, Cumberland County, PA 36 Acres, Walnut Bottom Road, Dickinson Twp, Cumberland County, PA 90 Acres, Locust Lane, Dickinson Twp, Cumberland County, PA 10.1 Acres, Mont Sera Road, Dickinson Twp, Cumberland County, PA 61 Acres, Encks Mill Road, Dickinson Twp, Cumberland County, PA 1.5 Acres, Encks Mill Road, Dickinson Twp, Cumberland County, PA Montsera Road, .22 Acres, Dickinson Twp, Cumberland County, PA Lot 3, Clearview, .93 Acres on Old York Road, Dickinson Twp, Cumberland County, PA 41 Acres, Montsera Road, Dickinson Twp, Cumberland County, PA 6 Acres, West Yellow Breeches Road, Dickinson Twp, Cumberland County, PA House, buildings and Land, 93 Encks Mill Road, Carlisle, PA House, buildings and land, 2203 Walnut Bottom Road, Carlisle, PA Richland Road Lots, Dickinson Twp, Cumberland County, PA Clarendon Lots, Dickinson Twp, Cumberland County, PA Kings Gap Estates Lots, Dickinson Twp, Cumberland County, PA Heritage Valley lots, Dickinson Twp, Cumberland County, PA Lot 35, Kings Gap Estates, sold 4n/06, contract price less charges Lot 58, Clarendon, sold 4/24/06, contract price Lot 31 Heritage Valley, sold 5/8/06, contract price VALUE AT DATE OF DEATH 129,000 374,000 70,000 557,000 154,000 405,000 145,000 305,000 19,000 400 42,000 221,000 54,000 3,077,000 542,000 557,000 2,315,000 1,494,000 1,133,000 65,134 77,900 65,900 TOTAL (Also enter on line 1. Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 11,802,334 217 REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Linwood B. Phillips, Jr. FILE NUMBER 21-06-0122 All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. DESCRIPTION Orrstown Financial Services common stock, 53149.6903 shares Eaton Vance Insured Muni Bond Fund, 16250 shares Evergreen Fundamental Large Cap Fund Delaware Cty., PA bond, due 12/1/27 Delaware Cty., PA bond accrued interest Adams County National Bank (ACNB), 3048 shares VALUE AT DATE OF DEATH 1,886,814 240,500 21,033 100,399 898 62,636 TOTAL (Also enter on line 2 Recsoitulation) $ (If more space is needed, insert additional sheets of the same size) 2.312280 217 REV-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Linwood B. Phillips. Jr. Include the proceeds of litigation and the date the proceeds were received by the estate. All DroDertv lointlv-owned with riaht of survivors hiD must be disclosed on Schedule F. FILE NUMBER 21-06-0122 ITEM NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 DESCRIPTION Personal Property & Household furnishings. Appraisal attached. Deer antler collection. Appraisal attached. Bronze western art collection. Appraisal Attached. Charles Denault paintings. Appraisal attached. Orrstown Bank Account No. 578226930 Accrued interest on Orrstown Bank Acct 578226930 Farm equipment. Appraisal attached. Refund of funds held by Broujos & Gilroy in escrow Deer antler collection in possession of dealer for sale Orrstown Account No. 106--1604 Orrstown Account No. 106214257 Orrstown Account No. 108000507 Orrstown Account No. 108202142 Janney Montgomery Scott money market account Janney Montgomery Scott mma accrued interest M& T account no. 015004200023858 VALUE AT DATE OF DEATH 28.240 100,000 12,000 10,000 9,168,381 41,750 34,700 115 33,028 27,631 10,465 21 ,126 23,967 7,540 1 1,063 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 9,520,007 217 REV.1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Linwood B. Phillips, Jr. FILE NUMBER 21-06-0122 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Robert M. Frey 5 South Hanover Street, Carlisle, PA 17013 Business associate B. Alice R. Phillips 93 Encks Mill Road, Carlisle, PA 17013 Spouse C. JOINTLY -OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCL.UOE NAME OF FINANCIAl. INSTITUTION AND BANK ACCOUNT NUMBER OR SIMIL.AR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTL. Y-HEL.D REAl ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST 1. A. 1/2 interest in Phillips & Frey Security Deposit Account 69,330 50.00% 34,665 2. A 1/2 interest in installment sale agreement, 11 Carter Place, Carli 54,910 50.00% 27,455 3. A 1/2 interest in installment sale agreement, 12 Carter Place, Carli 55,966 50.00% 27,983 4. A 1/2 interest in Phillips & Frey Orrstown aect 108-110248 41 ,292 50.00% 20,646 5. A 1/2 interest in Phillips & Frey Orrstown acct 280058 32,627 50.00% 16,314 6. A 1/2 interest in Phillips & Frey 2001 Chevrolet Silverado 7,610 50.00% 3,805 7. A 1/2 interest in Phillips & Frey 2000 Cadillac Escalade 0 50.00% 0 8. A 1/2 interest in Phillips & Frey equipment, 4 snowblowers 400 50.00% 200 9. A 1/2 interest in Phillips & Frey office equipment 1,500 50.00% 750 10. A 1/2 interest in Phillips & Frey maintenance inventory 9,600 50.00% 4,800 11. B Orrstown Account No. 106--1604 27,631 50.00% 13,816 12. A 12117/92 1/2 interest in M& T account no. 015004200010102 3,127 50.00% 1,564 13. B Construction Loan, Hoffman, Lot 8, Kings Gap 49,900 50.00% 24,950 14. A 1/2 interest, Lot on Spring Road, Carlisle, PA 17,100 50.00% 8,550 15. A 1/2 interest, 2 acres on Pine Road, Dickinson Twp, Cumberland 57,600 50.00% 28,800 16. A 1/2 interest, 100 Ac. on Wolfs Bridge & W. Middlesex Rd, Middl 720,000 50.00% 360,000 17. A 1/2 interest, 104 Ac. on Wolfs Bridge & W. Middlesex Rd, Middl 748,800 50.00% 374,400 18. A 1/2 interest, 12 lots in Annendale Development, Dickinson Twp, 651,600 50.00% 325,800 19. A 1/2 interest, Rockledge & Forest Ct., rental units, Carlisle, PA 1,440,000 50.00% 720,000 20. A 1/2 interest, Center Street & Burr Ave. rental units, N. Middleton 1,080,000 50.00% 540,000 21. A 1/2 interest, Walnut Bottom Road rental units, Carlisle, PA 652,500 50.00% 326,250 22. A 1/2 interest, Highland Court rental units, Carlisle, PA 1,260,000 50.00% 630,000 23. A 1/2 interest, Hamilton Court rental units, Carlisle, PA 810,000 50.00% 405,000 24. A 1/2 interest. landlocked mountain ground, York County 74,250 50.00% 37,125 25. A 1/2 interest, mountain ground. Mt. Holly Springs, PA 70,200 50.00% 35,100 26. A 1/2 interest, 6 acres on Adams Road, S. Middleton Twp, Cumbe 116,100 50.00% 58,050 27. A 1/2 interest, 117 acre farm, Adams Road, S. Middleton Twp, Cur 632,700 50.00% 316,350 28. A 1/2 interest, 23 acres, mountain ground, Gardners, Cumberland 124,200 50.00% 62,100 Additional Jointlv-Owned orooertv from Continuation Statement 1,641.649 TOTAL (Also enter on line 6 Recaoitulation) $ 6046.122 (If more space is needed, insert additional sheets of the same size) F Pa. Schedule ~ Continuation Sheet Item Joint Date made Description of Property Date of Death %of 0.0.0. Value of No Owner Join Value of Asset Interest Decedent's Interest 29 A 1/2 interest, 11 Acres near Allen Road, S. Mie 346,500 50% 173,250 30 A 1/2 interest, 24 acres on Walnut Bottom Roae 346,500 50% 173,250 31 A 1/2 interest, 25 acres, Allen Road & Walnut B 1,823,400 50% 911,700 32 A 1/3 interest, 3.3 acres off of Fairview Street, S 67,050 50% 33,525 33 A 1/2 interest, Clearview lot, Dickinson Twp, Cu 65,700 33% 21,681 34 A 1/2 interest, 1.83 Acres on Wertz Run Road, I 99,000 50% 49,500 35 A 1/2 interest, land on Cavalry Road, N. Middlet 441,900 50% 220,950 36 A Vacant land, 1007 Ritner Highway (1/6 intere! 104,400 50% 52,200 37 A 1/2 interest, Annendale Lot 9, sold 5/10/06. C 31,005 17% 5,169 38 A Met Life stock 849 50% 425 Total 1641.649 217 REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Linwood B. Phillips, Jr. FILE NUMBER 21-06-0122 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV.1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUOE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT ANO THE OATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COPY' OF THE OEEO FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABlEj VALUE 1. Evergreen Funamental Large Cap C, IRA 84,984 100.00% 0 84,984 2. Evergreen Equity Balanced Trust C, IRA 49,780 100.00% 49,780 3. M& T Bank Account 015004200060686, L. B. Phillips, Trustee 68,190 100.00% 68,190 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 7 Recaoitulation) $ 202 954 (If more space is needed, insert additional sheets of the same size) 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Linwood B. Phillips. Jr. FILE NUMBER 21-06-0122 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home 8,899 2. Wayne Noss Flowers 107 3. Cumberland Valley Memorial Gardens 1,150 4. Security at house 200 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Robert G. Frey Social Security Number(s) I EIN Number of Personal Representative(s) Street Address 5 South Hanover Street City Carlisle State P A Zip 17013 Year(s) Commission Paid: 150.000 2. Attorney Fees 255,000 3. Family Exemption: (If decedent's address is not the same as c1aimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Surviving Spouse 4. Probate Fees 5,367 5. Accountanfs Fees 1,345 6. Tax Return Preparer's Fees 7. Advertising. Actual expense 137 8. Appraisal fees. Actual expense 33,625 9. Financial management and bookkeeping fees. Estimate based Estate Admin. to 4/30/08 30.500 10. Insurance. Actual expense 16,132 11. Lot sale and other transfer costs 0 12. Maintenance of real estate. Estimate based on Estate Admin. ending 4/30/08 18,500 13. Medical expenses. Actual expense 208 14. See continuation sheet of other Administrative Exoenses 195.230 TOTAL (Also enter on line 9 Recaoitulation) $ 716.400 Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets of the same size) Continuation sheet of other Administrative Expenses Miscellaneous expenses. Actual expense. Property management fees. Estimate based on Estate Admin. ending 4/30/08 Real estate taxes on real estate for sale. Est. based on Estate Admin. ending 4/30/08 Rent of office space. Actual expense Utilities. Actual expense Total OtherAdministrative Expenses 839 30,500 155,000 3,000 5,891 195 230 REV-1512 EX+ (12-O3) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN I SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Linwood B. Phillips, Jr. 21-06-0122 Report debts InculT8d by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1/2 obligation on Phillips & Frey security deposits held 69,330 287 2. Retail Services (final amount owed on Bon Ton credit card) 3. Smith's Appliances (final amount owed for TV purchased 287 4. Foremost Insurance (bill owed at time of death) 659 5. M&T Bank (safe deposit rental due at time of death) 110 6. Merle R. Phillips (replacement of checks outstanding at death) 250 7. Affinity Networks (final long distance telephone bill) 317 8. Concrete Jungle-bill owed for lawn statues bought prior to death 1,166 9. Security deposits owed for duplexes, 95 Encks Mill Road 990 10. Qwest communications (final telephone bill) 306 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 73,702 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES NUMBER t. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21-06-0122 AMOUNT OR SHARE OF ESTATE Linwood B. Phillips Jr. 1 Linwood B. Phillips, III Son 25% of income for life 2 Linda L. Stull Daughter 25% of income for life 3 Merle R. Phillips Son 25% of income for life 4 W. Alan Phillips Son 25% of income for life 5. Mark D. Phillips Grandson Trust remainderman 6. Linwood B. Phillips, III Grandson Trust remainderman 7. John C. Miller, III Grandson Trust remainderman 8. Kellie Diodato Granddaughter Trust remainderman 9. April Phillips Granddaughter Trust remainderman 10. Michael Phillips Grandson Trust remainderman ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE. ON REV-150Q COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Alice Phillips 1,386,490 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ o (If more space is needed, insert additional sheets of the same size) 217 - REV-1647 EX + (9-001 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE Check Box 4a on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Linwood B. Phillips, Jr. 21-06-0122 This schedule is appropriate only for estates of decedents dying after December 12,1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. [KIwm' DTrust DOther I. Beneficiaries 'NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. Alice Phillips Spouse 12/11/1940 65 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. DLimited right of withdrawal DUnlimited right of withdrawal III. Explanation of Compromise Offer: Will and codicils granted to spouse the income on a trust with principal of $2 million and a life estate in a house having a value not to exceed $175,000. In valuing these life interests, we used I.R.S. actuarial tables based on 110% of the applicable federal rate. Copies of the tables are attached. Based on the factor of .48495 from those tables, we valued, her interest in the trust at 1030090 Based on the factor of .48495 from those tables, we valued, her life estate in the house at 90133 The future interest going to lineal descendants was valued as the difference between the face value and the life interests calculated above. IV. Summary of Compromise Offer: 1. Amount of Future Interest .$ 2,175,000 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . $ 0 3. Value of Line 1 passi~o spouse at app~riate tax rate Check One 6%, 03%, X 0% . . . .$ 1,120,223 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One 06%, ~4.5% . $ 1.054,777 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) $ 0 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) $ 0 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) .$ 2.175.000 (If more space is needed, insert additional sheets of the same size) Spousal share of Estate Evergreen Funamental Large Cap C, IRA Evergreen Equity Balanced Trust C, IRA Orrstown Account No. 106-1604 Construction Loan, Hoffman, Lot 8, Kings Gap Construction Loan, Hoffman, Lot 64 Kings Gap Construction Loan, Hoffman Lot 74 Clarendon Construction Loan, Shughart Custom Homes, Lot 7 Life estate in house wI value of $175,000 Income beneficiary on $2 million trust Includible in Estate 84,984 84,984 49,780 49,780 27,631 49,900 67,900 68,900 48,675 90,133 1,030,090 Total Spousal bequests included in Federal Estate tax Return And in Pa. Inheritance tax return Total Spousal share 1 517 993 13,816 24,950 33,950 34,450 24,338 90,133 1,030,090 1 386.490 ." ~" ..,: LAST WILL AND TESTAMENT OF LINWOOD B. PIDLLIPS, JR. I, LINWOOD B. PHILLIPS, JR., of Dickinson Township (mailing address: 93 Encks Mill Road, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being ~f sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last WlII and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor or Executrix to pay all or my just debts and funeral expenses as soon after my death as may be found convenient to do so. I further direct that my funeral services be conducted by Ewing Brothers Funeral Home, 630 South Hanover Street, Carlisle, Pennsylvania in a manner substantially similar to the arrangements which I made for my wife Edna Lucille Phillips and that my body be interred beside her grave on my burial lot in Cumberland Valley Memorial Gardens located along Governor Ritner Highway near the Borough of Carlisle, PelUlSylvania. I further direct that on Lot 8C-l the same shall be reserved for the burial of my wife, Alice Renee Phillips, her body to be located at the head of my body and a headstone placed there substantially the same as the headstone marker at my grave. 2. I direct that all inheritance, transfer, succession, estate and death taxes which may be payable on account of my death shall be payable from the assets. which give rise to such taxes and charged to the person or persons receiving the assets. 3. I give, devise, and bequeath to my hereinafter Trustee, his successors and assigns, in trust, the maximwn amount which will qualify for the unified credit for federal estate tax which is presently SI,OOO,ooo.OO and scheduled to reach $3,500,000.00, to be divided into equal shares for each of my four children who are LINDA L. STULL, LINWOOD B. PHILLIPS, ill, MERLE R PHILLIPS AND ALLEN W. PHILLIPS, provided each one so sharing shall survive me by a period of ninety (90) days, but should any of them fail to so survive me then the provision for such deceased child shall lapse unless such deceased child shall have legitimate issue as hereinafter defined who shall survive me by a period of ninety (90) days, in which case the provisions for the deceased child of mine shall be divided between or among such legitimate issue, per stirpes. The share allocated for each child of mine as above provided shall be invested by my hereinafter named Trustee and each child of mine shall receive from income and principal the sum of at least $12,000.00 per year or each child's share of the income, whichever shall be greater. If the amount allocated for each child of mine shall be invested in any mutual fund or funds, my Trustee is authorized and directed to allocate any ordinary income distributions and any capital gain distributions partly or wholly to principal or to distributable income as the Trustee shall deem best Upon the death of the child of mine for whom the share has been allocated, any balance rem~;n;ng in that child's share shall be paid to his or her legitimate issue as hereinafter defined who shall survive that child, per stirpes, and if there be no such legitimate issue as hereinafter defined, then the same shall be added to the shares of my other children. If one or more of the other shares have been distributed to the issue of that child for whom such share was held, then the amount which would have been added to such share shall be distributed to the then living legitimate issue as hereinafter defined of the child of mine whose share had been distributed. The meaning of "legitimate issue" as used above shall be limited to a child or children whether legitimate of not who were born to a female descendant of Testator, and shall be limited to a child or children born to a male descendant of Testator where the father of such child or children was married to the mother either before or after the birth of such child or children. In any case, the meaning of "child" or "children" or "legitimate issue" as used above shall not include any adopted child or children. No title in any Trust hereby created, or in the income accruing therefrom, or in its accumulation. shall vest in ~y beneficiary and no beneficiary shall have the right or power to transfer, assign" anticipate~oj:jencwnber his or her interest in said Trust, or the income therefrom prior to the at'tual d~b~tion thereof by the Trustees to such beneficiary. Further, neither the income nor the pnncipal of said.,Trust shall be liable in any manner, in the possession of the Trustees, for,~~ ~Qtss:c.P~f!~s.or engagements of any of the beneficiaries. G ~.J .' Page 1 of 4 Pages ~/J'4~~~ , - ~ '---I -> -, :J' ::r 0 -i -. ..... 0, -4:Xl {~- (I) G) CD C I~e.-~m YQP.330 Q.. 0<' 0 0 _ ::r::J ~ gSD<''1J o ~:s~< ..... 0. ::r "'T1 !.SDCD:Xl O&aO ~_.._~ ii. i ::r::D -a>>CDm ,!DG)iO \~ ~t!.5.0 :.J o~ 4. If at the time of my death I am married to Alice R. Phillips and if she survives me, I give, devise, and bequeath to my hereinafter named Trustee, his successors and assigns, in Trust, my residence at 93 Encks Mill Road in Dickinson Township in Cumberland County, Pennsylvania, together with its curtiledge and in addition the duplex dwelling house adjacent thereto, and a garden house and garage building but not the various farm buildings and acreage, together with the sum of $2,000,000.00, (Two Million Dollars) the income from which shall be used for the benefit of my wife, ALICE R. PIDLLIPS, she to have the right to occupy the principal residence and the income to be used to pay real estate taxes and hazard insurance with appropriate limits of coverage, make all necessary repairs and maintain both the buildings and grounds, and the income in excess of that required for these purposes shall be paid at regular intervals, at least annually, to or for the benefit of my wife Alice R. Phillips. Upon the death of my wife, Alice R. Phillips, the assets of this Trust shall be retained by my hereinafter named Trustee, his successors and assigns, in Trust and the income and principal distributed as provided in the Trust established in paragraph no. 3 hereinabove. I direct my Executor to elect Under Internal Revenue Code Section 2056 to qualify this Trust set forth in paragraph no. 4 above for the Federal Estate Tax marital deduction, limited, however to those assets which otherwise would qualify for the marital deduction if transferred to my wife, Alice R. Phillips and to elect to have this Trust treated as a qualified terminable interest Trust (QTIP). 5. All of the rest, residue and remainder of my Estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my hereinafter named Trustee, his successors and assigns, in Trust as a separate Trust to be held by him for the benefit of my four children as provided in paragraph no. 3 above, and the income and principal of this Trust shall be held and distributed in the same manner as provided in said paragraph number 3 above. Should the Trustee find it necessary or desirable to combine the assets of this Trust with the assets of the Trust provided in paragraph number 3 above if such combining is advantageous to the operation of the Trost and its beneficiaries. 6. Any share or portion of a share of any Trust created hereunder, or any other pro~rty of mine that is not disposed of under any other provision of this Will, shall go and be distributed to the persons who would constitute my heirs-at-law had I died ninety (90) days after my actual date of death, intestate and unmarried. 7. If my wife and I should die under such circumstances that the order of our deaths cannot be established by proof, it shall be presumed that my wife survived me. 8. I hereby nominate, constitute and appoint my friend's son, ROBERT G. FREY as Executor of this my Last Will and Testament, but should he predecease me or fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my daughter LINDA A. STULL as alternate or successor Executrix and I further direct that neither of them shall be required to post any bond to secure the. faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 9. I hereby nominate, constitute, and appoint my friend's son ROBERT G. FREY as Trustee of all the Trusts hereinbefore set forth. The compensation of said Trustee and of his successors, shall be limited to a total of one-half of 1 % of the value of the corpus of the Trust calculated annually as of December 31st of the immediately preceding year. In any year in which said Trustee declines or fails to accept compensation, the same shall be deemed waived and shall not be accumulated for payment in a future year. 10. In addition to the powers conferred by law, my hereinbefore named Executor and Trustee, and his successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any govemingjurisdiction. Page 2 of 4 Pages ~/7~.h ~ b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to co~ent to the ID;erger, consolidation or reorganization of such corporations; to consent to the leasmg, mortgagmg or sale of the property of any such corporations; to make any surrender. exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other. sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds. or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is not under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have Wldivided interests. d. To sell at public or.private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of my estate or the trust estate, and no pmcbaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient f. To compromise, settle or arbitrate any claim or demand in favor of or against my estate or the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to anyone or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value -for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. Ie. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. Page 3 of 4 Pages .::e~~ /3~jk IN.WITNESS WHEREOF, I haVe~ere to set ~ ~~d _~d ~~al to tlJ,is my Last Will and Testament written on three (3) pages, thi ayof 7 flt,(Jl.(JII,~ 8C05 ~ /3~?;~A- (SEAL) Linwood B. Phillips, Jr. Signed, sealed, published, and declared by LINWOOD B. PIllLLIPS, JR., the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ff~~ f3~~ Page 4 of 4 Pages .." .'. -. ..- ,~'~].j F;:'j - ~ :~,;: I ,-., rg .,: : I.. .' .,..0 FIRST CODICIL TO LAST WILL AND TESTAMENT OF LINWOOD B. PHILUPS-~~lBJ.::: ..... .. . '. ", "7 DATED MARCH 3, 2005' . I, LINWOOD B. PHILLIPS, JR., of Dickinson Township (mailing address: 93 Encks Mill Road, Carlisle, PA 17013), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish, and declare this as and for a First Codicil to my Last Will and Testament dated March 3,2005. 4. I hereby revoke in its entirety paragraph number four (4) of said Last Will and Testament dated March 3, 2005, and substitute therefore the following: If at the time of my death I am married to Alice R. Phillips and if she survives me, I give devise and bequeath to my Trustee named in paragraph number eight (8) of said Last Will and Testament, his successors and assigns, whatever dwelling house and lot of ground fmay have hereafter had constructed or acquired, it being my intention to have constructed a dwelling house on one of my lots located in the Subdivision known as Clarendon, in Dickinson Township, Cumberland County, Pennsylvania, which house and lot of ground shall be used for the benefit of my wife, Alice R Phillips, she to have a life estate in the same so long as she shall live, and in addition, I give devise and bequeath to said Trustee the sum of $2,000,000.00 in trust, the income from which or 5% of the principal thereof as of December 31 st of the year preceding the year of distribution to her, whichever shall be larger, which shall be used for the benefit of my wife, Alice R. Phillips, so long as she shall live, she to have the right to occupy said house and lot of land and said income shall be used to pay real estate taxes and hazard insurance with appropriate limits of coverage, and for the making of all necessary repairs and maintenance of the buildings and land, and the income in excess of that required for these purposes shall be paid to her or for her benefit at regular intervals, at least annually. Upon the death of my wife Alice R. Phillips, the assets of this trust shall be retained my said Trustee, his successors and assigns, in trust, and the income and principal distributed as provided in the trust established in paragraph number three (3) of my sai Last Will and Testament dated March 3,2005. In the event that I have not constructed dwelling house on one of my lots in Clarendon, Dickinson Township, Cumberland ~ _ County, Pennsylvania, then I direct my Executor to do so for use by my wife, or to 3 i acquire a suitable dwelling elsewhere in which she shall have a life estate, cost of Whi~ shall not exceed $300,000.00 if a new house is constructed or $350,000.00 if a house G.l!l lot are purchased, which shall be in addition to the $2,000, 000.00 to be held in trust ~ ~ above provided. ! ~ I direct my Executor to elect under Internal Revenue Code Section 2056 to qualify this trust as set forth in this paragraph number four (4) above for the Federal Estate Tax Marital Deduction, limited, however, to those assets which otherwise would First Codicil to Last Will and Testament of Linwood B. Phillips, Jr. Page J of2 -t -> :J" = -t ~. aft)-t:o CI)!.ic f?e'3 ~m o.~'< 0 8 ~ 0 i~ -0 s.;:)~< Q.::T-n ac>>Cl\::o o~ a 0 _0.- ... -- 3: ::3.::T- iir CD ::T ::0 CiCD~rn . men '0 -0 e?. c:; 0 c)- =-::0 .:i 00 ~/S~rr~ qualify for the marital deduction if transferred to my wife Alice R Philli ps and to elect to have this trust treated as a Qualified Terminable Interest Trust (QTIP). Except as hereinabove provided, I hereby ratify and affirm the provisions of my said Last Will and Testament dated March 3,2005. IN WITNESS WHEREOF, I have hereunto set my hand and seal1!!!1 First ~st Will and Testament, dated March 3, 2005, on this 1 day of ~ ,2005. \ ~R~ ..h ' LINWOOD B. PHILLIPS, JR. u (SEAL) Signed, sealed, published and declared by LINWOOD B. PHILLIPS, JR., the Testator above named, as and for a First Codicil to his Last Will and Testament dated March 3, 2005, in our presence, who in his presence, at his request, and in the presence of each other haveher.eunto subscribed our names as attesting witnesses. Jf,rt.v.. -I?J. ~ I ....i...." . :-", I _, ".\ t.1 5 D :~~ I:'; 8 - J3.J i;J;Z First Codicil to Last Will and Tes.tamerit ,t;>f Linwood B. Phillips, J~. -:.,'~: :.., ',} .'_'.~.~~'~;',..~~..! Page 2 of2 SECOND CODICIL TO LAST WILL AND :D:STAMENT OF LINWOOD B. PHILLIPS. .TJt. DATED MARCH 31' 2005 I, LINWOOD B. PHILLIPS, JR., of Dickinson Township (mailing address: 93 Encks Mill Road, Carlisle, PA 17013), Cumberland County, Pennsylvania, being of sound and di~posing mind, memory and understanding, do hereby make, publish, and declare this as and for a Second Codicil to my Last Will and Testament dated March 3.2005. A. If at the time of my death I am married to Alice R. Phillips and if she survives me, until such time as she shall actually occupy the dwelling house contemplated to be acquired either by new construction or purchase of an existing house and lot of ground, etc., as provided in the First Codicil to my Last Will and Testament which Codicil is dated November 17,2005,1 direct that Alice R. Phillips shall have the right to occupy my residence at 93 Encks Mill Road in Dickinson Township, in Cumberland County, Pennsylvania, together with its curtilege and in addition the duplex dwelling house adjacent thereto, and a garden house and garage building, and ;!- garden area and pond located between said dwelling house and Encks Mill Road, but not the 29- various farm buildings and acreage. During the time my wife Alice R. Phillips shall choose to 3. occupy this property,. she shall be responsible for paying the real estate taxes and hazard Ii insurance with the appropriate limits of coverage, make all necessary repairs, and maintain both! i the buildings and grounds, applying the income from the duplex dwelling houses and any other ~ i income generated by the premises to these expenses. All expenses in excess of that generated c ~ from said duplex dwelling house and any other income generated from the premises, shall be paiti ::a. from the Trost fund provided for her as set forth in the First Codicil to my Last Will and Testament dated November 17,2005. It is my expectation that my said wife Alice R. Phillips shall choose to occupy the residence contemplated to be constructed or acquired as set forth in said First Codicil to my Last Will and Testament. and upon her choosing to do so, the right to occupy the property herein provided at 93 Encks Mill Road shall terminate. B. No title in any Trust created under any provision of my Last Will and Testament dated March 3, 2005 or in the First Codicil to said Last Will and Testament dated November 17, 2005, or in the within Second Codicil to said Last Will and Testament, or in any future Codicil to said Last Will and Testament, or in the income accruing therefrom, or in its accumulation, shall vest in any beneficiar.y and no beneficiary shall have the right or power to transfer, assign, anticipate or encumber his or her interest in such Trust or Trusts, or in the income therefrom prior to the actual distribution thereof by the Trustee or Trustees to such beneficiary. Furthermore, neither the income, nor the principal of any such Trust shall be liable in any manner, in the possession of the Trustee or Trustees, for the debts, contracts or engagements of any of the beneficiaries. C. Except as hereinabove provided, I hereby ratify and affinn the provisions of my said Last Will and Testament dated March 3,2005, and the provisions of the First Codicil to my said Last Will and Testament dated November 17, 2005. IN WITNESS WHEREOF, I have hereunto set my hand..!.nd seal to this Second Codicil to my Last Will and Testament, dated March 3,2005, on this ~"~ay of No,t....lb'tr, 2005. p~ - .4 ~ rJ'.# //:3 4~~(~L) LINWOOD B. PHILLIPS, JR. ;f-- Jr ;" . S-~ ~::_" 9. fI) -4 J] 1'\Q co CD i c: ~!:3 ~.m c. 0-< 0 8 ~ g i~ \J a ::\.a~-< ~al>>i~ 0::J a 0 ...,0._ ...-- 3: ~::1'- en' <D ::1' JJ CD0<Dm - CD ""' 0 Q ~e.! 0 Cj ~~ . .... 26,944 RetUrn lists -Tables - Valu8tioD Tables'. ImputedInterestRates 2 1-29-2007 AlIlIIIIJl S~ Qrumm, Modl, Auilal SatimuauIl -Q..,.", MI1IIIId, September 20015 0dDber 2005 (Rev. Rul. 2005-57, LR.B. 2lXJ5.36) (Rev. Rul. 2IJ05.66, LR.B. 20()5.41) SJwrl-tll1'fft AFR 3.90 3.86 3.84 3.83 3.89 185 3.83 3.82 1101AFR 4.30 4.25 4.23 4.21 4.28 U4 4.22 4.20 1201AFR 4.68 4.63 4.60 ' 4.59 4.67 4.62 4.59 4.58 l30IAFR 5.08 5.02 4.99 4.97 5.f11 5.01 4.98 4;96 MitJ.TII1'fft AFR 4.19 4.15 4.13 4.11 4.08 4.04 4.02 4.01 1101AFR 4.62 4.57 4.54 4.53 ' 4049 4044 4.42 UO 12ll' AFR 5.04 4.98 4.95 4.93 4.91 4.85 4.82 4.80 l30IAFR 5.47 5.40 5.36 5.34 5.32 '5:25 5.22 5.19 1S01AFR 6.33 6.23 6.18 6.15 6.15 6:06 6.01 .5;98 1751liAFR 7.39 7.26 7.20 7.15 7.19 1.07 1.01 6.97 Lottg. TII1'fft AFR 4.52 4041 4.45 4.43 4.40 4.35 4.33 '4.31 1101AFR 4;98 4.92 4.89 4.81 U5 4;79 4.16 4.74 \ ~AFR 5:43 5.36 5.32 . 5.30 5.29 5.22 5.19 5.l6 POI AFR 5.89 5.81 5.77 5.74 5.74 5.66 5.62 5.59 November 2005 : December 2005 (Rev. Rul. 2005-71, LR.B. 200545) . (Rev. Rul. 2005-77, LRB. 2Q05.49) SJwrl-tll1'fft AFR ..04 4.00 3.98 3.97 4.34 4.29 4.27 4.25 1101AFR 4.45 4.40 4.38 4.36 4.18 ;'4.72 4.69 4.67 i2oot. AFR 4.86 4.80 4.77 4.75 .s.22 5.15 5.12 .5.10 1301AFR '5.21 5.20 5.11 5.14 5.66 5.58 5.54 . ~:5.52 MitJ. TII1'fft AFR 4.23 4.19 4.17 oj ' 4.15 4.52 4.47 4.45 4.43 1101AFR (66 '(;61 4.58 4.57 4.98 4.92 4.89 ;, '~87 ~AFR 5.09 5.03 5.00, 4.98 5.43 5.36 5.32 '5.30 ~AFR 5.52 5.45 5.41, 5.39 ' 5.89 5:81 5.77 .'.5.74 isolAFR 6.39 6.29 6.24 6.21 '6.82 '-6.7'1 6.65 ,6.62 175'1AFR 7.46 1.33 7.26 7.22 '7.97 '7,82 7.75 ;"1.70 Lo..TII1'fft AFR 4.57 4.52 4049 4.48 -. 4.79 4.73 4.70 4.68 1101 AFR 5.03 4.97 4.94 4.92 .5.27 5.20 5.17 .' 5.14 1201 AFR 5.49 5.42 5.38 5.36 ";. 5.76 5.68 5.64 5.61 1301AFR '6.97 5.88 5.84.. ~t 6.24 6.15 6.10 ,,.' '"6.07 r-.;::- . ,~~. JlIIlUlIl'y 2006 . " FebIuary 2006 , (Rev. Rul. 2006-4, LR.B. 2006-2) (Ri!o;. Rul.2006-1.; LR.B. 2006-6) SJwrl-tll1'fft AFR 4'.38 4.33 4.31 . 4.29 .4.39 4.34 4.32 4.30 1l0lAFR 4.82 4.76 4.73 4.11 :4.83 4.77 4.74 4.72 1201 AFR 5.21 5.20 5.17 5.14 .5.28 5.21 5.18 . .. 5.15 l30IAFR .. 5.71 5.63 5.59 . , 5.57 5.72 5.64 5.60 . 5.51 MitJ.TII1'fft AFR 4:48 4.43 4.41 ' 4.39 . 4:.40 '4.35 4.33 .4.31 1101AFR <:4.95 4.87 4.84 4.82 .. 4'.85 4.19 4.76 ~ 4.14 l20IAFR 5:39 5.32 5.29 5.26 .5.29 '5.22 5.19 .. 1<<.5.16 1301AFR 5.84 '5.76 5.72 5.69 5.74 5.66 5.62 '5.59 l50IAFR '&.76 6.65 6.60' 6.56 ..... '6.64 6.53 6.48 :6.44 175"AFR 7.90 7.75 7.68 7.63 1.75 7.61 7.54 ' -;'1.49 Lottg. TII1'fft AFR 4:73 '''68 4.65 4.64 ;.. 4.61 4.56 4.53 4.52 1l0lAFR 5.22 5.15 5.12 5.10 '5.08 5.02 4.99 ,,'~4.9V 12I1K>AFR 5.70 5.62 5.58 . 5.56 5.54 5.47 5.43 o .',: 5.41 i.3OI AFR .6.17 6.08 6.03 :'. . 6.00 6.02 5.93 5.89 5.86 11 23~035 C2OO7 CelL All RilhiS'Resterved. 26~756 Return Lists. Tables · ValuatioD'Tables '!; Imputed Interest Rates AGE 4.2% 4.4% 4.6% 4.8'16 5.q% 5.2'J6 5.4% 5.6% 5.8'16 6.0% 41 .25298 .23915 .22626: .21425 .20305 " , '.19259 .18282 .17368 .16514 .15715 42 .26178 .24782 .23478 ,.22f~2 ; , ..21125; , .~006~ ; .19069 .18138 .17267 .16450 43 .27087 .25678 .24360 .23129' ~ ", .21977 .20898 .19888 .18941 .18053 .17220 , ,44 .28025 ' .26603 .25273 .24027 .22860 .21766- 2JJ7 40 .19777 -.18873 .18023 '45 .28987 .2}555 .2.6212 -.24953 .237.7? _')2!>64- .~1~~~__.. .20614 .' ..i9J24 .l88&8 46 .29976 , .28533 .27179 ,25908 "".24714 ' .23591 , .,~2536 .21542 .206()6 .19725 47 .30987 .~535 .28171 .26889 .25682 .24546 ;23476 .~22468 .21518 .20621 48 '.32023 .30563 ' .29190 .27897 ..26678 .. . ;25530 .24447 '123425 ;,22460 .21549 . ;;49 ,.33082 , .,a1615 .30234 .28931 ! J~7702 .26543 . .25447 ,:;24412 ,;~~~ .22509 \ .50 .34166 .3,2694 . .31306 ' .29995 \.. .28756 .; .27586 ,26479 :',.2~2 .24441 .23502 \ ..;;51 .35274 .33798 ..32404 ,,- .31085 >". .29838 . ..28658 "\':.,27541 ;:26482 ,,25479 .~4528 ". 52 .3640? i349-?4 (:,.~3,525 \;._,32200 '\',:.;..30946 ;, :;'JJ}757 ..;;'.28~0 ..,,27:?61 .26547 .25584 :,:53 .37.9ijO ; .36070 ' ~'..:l4668 ~~9 ,,;,'.f.~32078 .;.3Q882 ;';29746 .. ;2~667 ~~7M3 .26669 " .'.54 .38717 ;3'l237 '.. ,35833 .34500 -: ,,33234, :: .32031 ,/, .30888 \ ;29801 :~8~~ .27782 ,I, 55 ,.39903 , :.,38:t24 i:..~7019 ;: .35683 ,,' ..$4413 ' .33205 ' ;:. .32056 ~3Q961 '~~8 .28925 ,..:,,56 .Hl08 :;3~1 ~' .38227 ,"..36890 ":' ';35617 '>;~5 ~~' .33250 i';..3~H9 ~3)099 .30097 ..../.57 A233() ;,A~7 .\0.: ,39455 '-..38118 ;,: ,::,:36844..,3,5629 '. .,34M>9 l::.3:,i-363 ;.3~306 .3l2~7 . 58 .43!266 : .42098 .,;~99 ",'_..,:39364 '.,,' ;,3B089:,~. ..36873 .:;35-710 ,,;34600 ::335~ .32522 .. 59 ~.~l;1 ' .43351 .::Al956 " .40623::;.,.39350 ,,;':.38133 .;0 '.36968 , .~5as5 ,~789 .33768 .,,~60 "1=60,6,6 ;,~.w;l3 :. , .:;4:3224 . '.:41896 'I.': ;40624, ' .39408 .38~43 .37;127 ,~6058 .~033 ')u:61 A733Q :;45887 :,.,:~O5 ~>>,~182 ' .41914 . r;A0699 " .39535 ' .;;38.4:l.8 .~7,347 .36318 . 6.2 .48608 : .47175 .45802 .. ,.,44485 .. .43223 c', ;~011 ; :' .40848 .. ,39732 ~~~po .3.7629 .~" 63 .498~8 "A~78 ;47115 ,. '.45807 . '[" ;44550 .43343 . ;,~42184 ,',H069 ;,39997 ~966 . ,~';64 ~~OO ' ,.49,793 :;48142 .' ,.;:47143 .,' .45895 :. ,;44694 .' .43539 :.~.27 ..41357 A()326 .' 65 ,.S2512 _.,51~1 . ,.:49782 ' .48495 ,. A7255 .. ~46062 ,44912 ,.43805 .42'138 .41709 ;' .69 .53.835 ,.52461 <".,.51137 . :~. .49862 .,48634 , . .47449 .46307 , .4~206 :.441:43 .43118 ,..~7 ;~174 1~.53818 . " .52511 .51250 ;,50034,. .48860 --.47727 ;;:46633 ;455~6 .44.556 :..;,.68 ,..W524 '.55188 ' .53899 ' .52654 ': ,.51452 .5Q291 .49168 .' '.48083 .4;7Q34- .4g020 ,69 ,.57882 .56568 '.55299 .54071 ' .52885 .51737 . ;,50627 :.: :,49.S52 ;18513 .47506 '.~70 ,.59242 .57951 ,i ".56703 .5P495 ..54325 : . .53193 : :...52096 ",51Q34 .50Q.04- .49007 I 71 .Q0598 : ;59332 ;....&8106 , ,.56918 :55767 :~ ;54651 .53569 .52520 :J;1503 .50516 , 72 '.6.1948 ." .60707 ..' '.59504 .58338 ;57206 ';~108 .55043 .5:4009 ~-53004 .52029 73 ;63287 !' .62073 ; ._;~~95 .. .59751 , ' ' .58640 . ' . ;57561 .56513 .55495 ',54505 .sa,543 ". 74- .64621 : .1)3435 '.62282 .61162 ':,' ,;60073 ;', ,;5~15 , ....57985 .~ ..5,6984 :56009 .55061 .. '7.5 '..65953 ,.;P4796 ..'....63671 .62575 . ;61510 .60473 . . , .59463 ~'~ ;575.23 .5p591 ,;..76 ....67.287 ':.66160 ' ~6.5963 .63995 ". ,,62954 :61940 ;1"~60952 . , .!ioo.89 ,59050 .58135 ';.77 .()8622 . ,67526 '.66459 .65419 ,64404 ;:::.l~~415 ;' . ~-6~.450 .6~5Q9 .60590 .59694 ,:,.7,8 :.,69954 :::;.p&892 , .67856 . .66845 ' .65858 .;~95 .63~55 ;.;63036 ".62140 .&1264 79 7.12'18 .70250 .69246 -' '.~265 .67308,.. .6Q372 ..65457 ;645G3 .~Q~O .62836 ,;&0 ,72581 : .71588 .70618 .6f1668 , :,;68740 .67833 " .66945 , ',66077 ..6S2.27 .64396 81 .:73857 ' ;'(2899 . .71Q62 ~.. ,71045 ;70147 " .69268 :",.68408 .6;'(5.66 ~66741 .65933 82 ;75101 ' ,..14178 .73274 '82389 '.71522 .,70672 '.69840 .69024 :,~2S .67441 83 .7Q311 ; ..75423 . !74,553 .73700 .72864 .72044- :7;l.240 .70451 .6967e .68919 84 !.17. 4,97 .76645 .7S809 .74988 .74183 . .73393 .;72618 /l-~$7 ;7-1110 .70377 ,.:-85 ;-78665 ' .77848 ;77047 , .76260 ,75487 .74728 '.73982 .73250 .n530 .71823 ,'86 ~79805 : ,79025 ; .78258 ,77504 .76764 . .76036 ,75320 .7'4617 .73925 .73245 87 .80904- .80159 .79427 .78706 .77998 .77301 .76615 .75940 .75277 .74624 1(23,015 @2006.CCH. All'Rights Reserved. Exbibit "A" Diversified Appraisal Services Real Estate Appraisers and Consultants 35 East High Street Carlisle. PA 17013-3052 (717) 249--2758 ,..'" ,.,..,." "t::~ A""A r1V\ ...,..,.,,.~iR-f"/'fl1 October 26:t 2006 TO: The Estate of Linwood B. Phillips, Jr. PM: Larry E. Foote RE: Restricted Use Appraisal Report Tracts of land in 'Dickinson Township Cumberland County, Pennsylvania At your reques~ I have appraised the captioned properties. The restricted use. ap- praisal report of a limited appraisal, which follows this letter, is submitted in support of .. [' ~ , ." T._! f fl. T" S' 1 In . fl..u . ""F ' my Up1WOflO IV1il:fK.~' Vwut;.o, wt7 ree. unp e- . ~t III we prupcrtic:s, C:!8'O!'\::OHlaIY: 2, 2006. I hereby certify that, to the best of my knowledge and belief: the data, facts, and opinions set forth therein, are accurate, subject to the Statement of Assumptions and Lim- iting Conditions. tha1,~~ aI.SQ. made ~.paJto.fthe repo...rt,.and that the Jndicated.}.1afJcet. Value. of the subject properties, as' of February 2, 2006 is: . . 21.58 ACRES ON RICHLAND ROAD 83.00 ACRES ON ENCKS MIIL ROAD 7.8 ACRES ON W. YELLOW BREECHES ROAD 139.30 ACRES ON WALNUT BOlTOM ROAD 36.00 ACRES ON WALNUT BOTIOM ROAD 90.00 ACRES ON LOCUST LA.NE 10.10 ACRES ON MONTSERA ROAD 61.00 ACRES ON ENCKS MILL ROAD 1.50 ACRE ON MONTSERA ROAD .22 ACRE ON MONTSERA ROAD .93 ACRE LOT #3 CLEARVlEW 41.00 ACRES ON MONTSERA ROAD 6.00 ACRES ON W. YELLOW BREECHES ROAD $129,000 $374,000 $ 70,000 $557,000 $154,000 $405,000 $145,000 $305,000 $ 19,000 $ 400 $ 42,000 $221,000 $ 54~OOO This restricted use appraisal has been made using the Departure Provision in ac- cordance with the guidelines set forth by the Appraisal Standards Board and is in COD- formity with the standards of professional practice of the National Association ofRea1.. 3 tors Appraisal Section. I appreciate your having considered me for this assignment and trust that you find the report entirely satisfactory. Respectfully submitted, e::~ Certified General Appraiser GA-000014-L 4 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: Dickinson Township Cumberland County, Pennsylvania TAX PARCEL NUMBERS: 08-10-0628-002, 08-12-0334-001A, 08-12-0334-022, 08-10-0626-030, 08-10-0628..009, 08-10..0628-004, 08-11..0294-031C, 08-11-0296-004, 08..12-0334-085, 08-12-0334-086, 08-11..0290-036, 08-11-0294..031 and 08-12-0334-021. OWNERSHIP: Linwood B. Phillips, Jr. No sales of the subject sites have taken place Within the past three years. ZONING: Agricultural District. -.FLOOD HAZARD DATA: With the exception of the sites that have creek-frontage, the subject sites are not located in a FEMA identified flood hazard zone, according to map #421580..o002..A PROPERTY RIGHTS: Fee simple interest. SCOPE OF ASSIGNMENT: The scope of the assignment included an analysis of the subject's are~ an inspection of the subject property, an es- timation of the property's highest and best use, considera- tion of all three approaches to value, and the application of those relevant to the valuation of the subject OBJECTIVE: To estimate the market value of the subject properties as unencumbered. USE OF THE APPRAISAL: To establish estate settlement values. EFFECTIVE DATE: February- 2~ 2006. mGHEST AND BEST USE: Use for agricultural and residential purposes or as lot addi- tions for the sub-standard sized or land-locked sites. VALlJECONCLUSIONS:. 21.58AC.ONRlCHI.,Ah1JRD. $1-29,000' 83.00 AC. ON ENCKS MilL RD. . - $374,000 7.8 AC. ON W. YELLOW BREECHES RD. $ 70,000 139.30 AC. ON WALNUT BOTTOM RD. $557,000 36.00 AC. ON WALNUT BOTTOMRd $154,000 9Q_OO_AC.._ ON LOCUST L~~1E $4D5J)OO 5 10.10 AC. ON MONTSERA RD. 61.00AC.ONENCKSMlLLRD. 1.50 AC. ON MONTSERA RD. .22 AC. ON MONTSERA RD. .93 AC. LOT #3 CLEARVIEW 41.00 ACRES ON MONTSERA-RD'. 6.00 AC. W. YELLOW BREECHES RD. 6 $145,000 $305,000 $ 19,000 $ 400 $ 42,000 $221,000' $ 54,000 APPRAISAL CERTIFICATE I hereby certify that upon application for valuation by: THE ESTATE OF LINWOOD B. PHULIPS, JR. the undersigned personally inspected the following described property: All those certain tracts of land situate in Dickinson Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows: TAX PARCEL 08-10-0628-002, 21.58 ACRES ON RICHLAND ROAD TAX PARCEL 08-12-0334-001A, 83.00 ACRES ON ENCKS MTI.L ROAD TAXPARCEL08-12-0334-022, 7.8 ACRES ONW. YELLOW BREECHES ROAD TAX PARCEL 08:'10-0626;.030, 13930 ACRES ON"WALN-UT BonUM" ROAD- TAX PARCEL 08-10-0628-009, 36.00 ACRES ON WALNUT BOTTOM ROAD TAX PARCEL 08-10-0628-004, 90.00 ACRES ON LOCUST LANE TAX PARCEL 08-11-0294-031C, 10.10 ACRES ON MONTSERA ROAD TAX PARCEL 08-11-0296-004, 61.00 ACRES ON ENCKS MTI.L ROAD .,.. '"'IT"" & ""eEL ^n 12 ^"'... A t'\n<:;: '1 ~t'\ '''"''RES O:t..T '1l ''''''''''''SERA '"'DAD li'\A rfU\.\.....I:. \10-1- "Vjj~OJ, -l..JVft\-. _ __ ~ .lVIV1~-1 . . A:. - TAX PARCEL 08-12-0334-086, .22 ACRE-ON MONTSERAROAD TAX PARCEL 08-11-0290..036, .93 ACRE LOT NO.3 CLEARVlEW TAX PARCEL 08-11-0294-031, 41.00 ACRES ON MONTSERA ROAD TAX PARCEL 08..12..0334-021, 6.00 ACRES ON W. YELLOW BREECHES ROAD To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this restricted appraisal report nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of February 2,2006 is: 21.58 ACRES ON RICHLAND ROAD 83.00 ACRES ON ENCKS MILL ROAD 7.8 ACRES ON W. YELLOW BREECHES ROAD 139":30 ACRES ON WALNUT BOTIOM'ROAD- 36.00 ACRES ON WALNUT BOTTOM ROAD 90.00 ACRES ON LOCUST LAND 10.10 ACRES ON MONTSERA ROAD 61.00 ACRES ON ENCKS MTI.L ROAD -1.5{}-ACRE ON- iviOl~SERAROAD 7 $129,000 $374,000 $ 70,000 -$557~OOO $154,000 $405,000 $145,000 $305,000 $-"19;000 .22 ACRE ON MONTSERA ROAD .93 ACRE LOT #3 CLEARVIEW 41.00 ACRES ON MONTSERA ROAD 6.00 ACRES ON W. YELLOW BREECHES ROAD $ 400 $ 42,000 $221,000 $ 54,000 The properties were appraised as a whole, subject to the contingent and limiting conditions outlined herein. 8 x~ Larry E. Foote Certified General Appraiser GA-000014-L Diversified Appraisal Services Real Estate Appraisers and Consultants 35 East High Street CatflSle, PA 17013-3052 (717) 249-2758 FAX (717) 258-4701 October 23, 2006 TO: The Estate of Linwood B. Phillips, !r. FM: Larry E. Foote RE: Restricted Use Appraisal Report 93 Encks MillRoad 2203 Walnut Bottom Road Carlisle, Pennsylvania At your request, I have appraised the captioned properties. The restricted use ap- praisal report of a limited appraisal, which follows this letter, is submitted in support of my opinion of Market Value of the Fee Simple Interest in the properties, as of February 2,2006. ' I hereby certify that, to the best of my knowledge and belief, the data, facts, and opinions set forth therein, are accurate, subject to the Statement of Assumptions and Lim- iting Conditions that is also made a part of the report, and that the indicated Market Value of the subject properties, as of February 2,2006 is: 93 ENCKS MlLL ROAD: 2203 WALNUT BOTIOM ROAD: $3,077,000 $ 542,000 This restricted use appmisal has been made using the Departure Provision in ac- cordance with the guidelines set forth by the Appraisal Standards Board and is in con.. formity with the standards of professional practice of the National Association of Real.. tors Appraisal Section. I appreciate your having considered me for this assignment and trust that you find the report entirely satisfactory. Respectfully submitted, ~~~ Certified General Appraiser GA-000014-L 3 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 93 Encks Mill Road 2203 Walnut Bottom Road Carlisle, Pennsylvania TAX PARCEL NUMBERS: 08-12-0334-002 and 08-10-0628-005. OWNERSHIP: Linwood B. Phillips, Jr. No sales of the subject sites have taken place within the past three years. ZONING: Agricultural District. FLOOD HAZARD DATA: The subject sites are not located in a FEMA identified flood hazard zone, according to map #421580-0002-A PROPERTY RIGHTS: Fee simple interest. SCOPE OF ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an es- timation of the property's highest and best use, considera- tion of all three approaches to value, and the application of . those relevant to the valuation of the subject. IMPROVEMENTS: S~e-family dwellings, barns and other farm buildings. OBJECTIVE: To estimate the market value of the subject property as un- encumbered. USE OF THE APPRAISAL: To establish estate settlement values. EFFECTIVE DATE: February 2, 2006. maREST AND BEST USE: Continued use as farms. VALUE CONCLUSIONS: 93 Encks Mill Road: $3,077,000 2203 Walnut Bottom Road: $ 542,000 4 APPRAISAL CERTIFICATE I hereby certify that upon application for valuation by: THE ESTATE OF LINWOOD B. PHIlLIPS, JR. the undersigned personally inspected the following described property: All those certain tracts of land, with the improvements thereon erected, situate in Dickinson Township, Cumberland County, Pennsylvania, more particularly described as. follows: TAX PARCEL 08-12-0334-002,93 ENCKS MILL ROAD TAX PARCEL 08-10-0628-005,2203 WALNUT BOTTOM ROAD To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this restricted appraisal report nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of February 2, 2006 is: 93 ENCKS MILL ROAD: 2203 WALNUT BOITOM ROAD: $3,077,000 $ 542,000 The properties were appraised as a whole, subject to the contingent and limiting conditions outlined herein. ~~~ Larry E. Foote Certified General Appraiser GA-000014-L 5 Diversified Appraisal Services Real Estate Appraisers and Consultants 35 East High Street Carlisle, PA 17013 (717) 249-2758 FAX (717) 258-4701 January 22, 1999 TO: The Estate of E. Lucille Phillips I I , \ FM: Larry B. Foote RB: Restricted Appraisal Report Agricultural and Residential properties Dickinson Township Cumberland County, Pennsylvania At your request, I have appraised the captioned properties. The restricted appraisal report, which follows this letter, is submitted in support of my opinion of Market Value of the Fee Simple Interest in the properties, as of November 1, 1998. I hereby certify that, to the best of my knowledge and belief, the data, facts, and opinions set forth therein, are accurate, subject to the Statement of Assumptions and Limiting Conditions that is also made a part of the report, and that the indicated Market Value of the subject properties, as of November 1, 1998, is: . 244 Burnt House Road Clarendon Lots . Kings Gap Lots . . . . . Bnck's Mill Road 88.66 acre site. . Enck's Mill Road 60.898 acre site. . Walnut Bottom Road 28.5 acre site. Richland Road 21.58 acre site. . . Walnut Bottom Road 139 acre site . . Locust Lane 94 acre site . . . . W. Yellow Breeches Road 7.8 acre site. Montsera Road 1.723 acre site. . . Montsera Road .22 acre site. ... . . . $ 245, 000 $3,541,000 $1,823,000 . . $ 374,000 $ 274,000 . $ 64,000 . $ 79,000 $ 390,000 $ 264,000 .' $ 22 , 000 . $ 7,000 . $ 17,000 This restricted appraisal has been made using the Departure provision in accordance with the guidelines set forth by the Appraisal Standards Board and is in conformity with the standards of professional practice of the Appraisal Institute. I appreciate your having considered me for this 3 assignment and trust that you find the report entirely satisfactory. Respectfully submitted, X~~ Larry E. Foote Certified General Appraiser GA-000014-L LEF:sc . ~ I I I 4 :w :.-. SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS JW LOCATION: Dickinson Township Cumberland County, Pennsylvania JW OWNERSHIP: Lynwood B. Phillips, Jr. and E. Lucille Phillips. 1W ZONING: Agricultural District. II I I I I I I , FLOOD HAZARD INFORMATION: The subject is not located in a FEMA identified flood hazard area according to map #421580-0002~A. PROPERTY RIGHTS: Fee simple interest. SCOPE OF THE ASSIGNMENT: The scope of the assignment in- cluded an analysis of the sub- ject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencum- bered. USE OF THE APPRAISAL: To establish property basis. EFFECTIVE DATE: As of November 1, 1998. HIGHEST AND BEST USE: Agricultural and residential uses. VALUE CONCLUSIONS: 244 Burnt House Road $245,000 Clarendon Lots $3,541,000 Kings Gap Lots $1,823,000 Enck's Mill Road 88.66 acre site $374,000 5 Enck's Mill Road 60.898 acre site $274,000 Walnut Bottom Road 28.5 acre site $64,000 Richland Road 21.58 acre site $79,000 Walnut Bottom Road 139 acre site $390,000 Locust Lane 94 acre site $264,000 w. Yellow Breeches Rd. 7.8 ac. site $22,000 Montsera Road 1.723 acre site $7,000 ... Montsera Road 6 acre site $17,000 !III ... .. ... IIIiI iIM I I I I I 6 . . . APPRAISAL CERTIFICATE I hereby certify that upon application for valuation by: THE ESTATE OF E. LUCILLE PHILLIPS the undersigned personally inspected the following described properties: . I I I I I I , I 244 Burnt House Road Clarendon Subdivision Lots King's Gap Subdivision Lots Enck's Mill Road 88.66 acre site Enck's Mill Road 60.898 acre site Walnut Bottom Road 28.5 acre site Richland Road 21.58 acre site Walnut Bottom Road 139 acre site . Locust Lane 94 acre site W. Yellow Breeches Road 7.8 acre site Montsera Road 1.723 acre site Montsera Road 6 acre site To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this restricted appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of , 1998 is: 244 Burnt House Road. ... $ 245,000 Clarendon Lots . . .. . $3,541,000 Kings Gap Lots. . . . . $1,823,000 7 Enck's Mill Road 88.66 acre site $ 374,000 Enck's Mill Road 60.898 acre site. . $ 274,000 Walnut Bottom Road 28.5 acre site. $ 64,000 Richland Road 21.58 acre site. .. . $ 79,000 Walnut Bottom Road 139 acre site. $ 390,000 Locust Lane 94 acre site. . . . . . . . $ 264,000 W. Yellow Breeches Road 7.8 acre site. . $ 22,000 Montsera Road 1.723 acre site. . $ 7,000 Montsera Road 6 acre site. . . . . $ 17,000 The properties were appraised as a whole, subject to the contingent and limiting conditions outlined herein. M 5:n'~ Certified General Appraiser GA-000014-L - JIi!I - ~ I I I I I I 8 Exhibit "B" Yahoo! Mv Yahoo! MID! Make Yahoo! your home Dace Se."rc:h -'-'-' the (I..leb t _ _. '\ !.~earc'L. YllHOO'i FINANCE ~~~~s~~?~ Finance Home - HelD Friday, February 17, 2006, 12:49PM ET - U.S. Markets close in 3 hours and 11 minutes. Dow -0.140/0 Nasdaq -0.32% Home Investing News 8t Commentary Retirement & Planning Banking &. Credit Loans Taxes My Portfolios Market OvervIew Market Stats Stocks Mutual Funds ETFs Bonds Options Industries Currency Education Get Quotes ~.... GO _~ Symbol Lookup I Finance Search Orrstown Financial Services Inc. (ORRF .08) '<""""""'-"LC._..."-n"~"',.'",,,,",==-.~,::::~l'O'"_l.lf~...: k ~...," 00" ,.~.,...,,... _..<'.,.. ~~ .~~ FRElrRADES _ , , $.-',["'[;&0"":\/);;:' FREE TRADES :;;;:~ .. + $100 CASK "A:. Free Trades On Feb 16: 33.30 0.00 (0.00%) .. $7 stock trades Now at Ameritrade Trade for less. Historical Prices ~q) Get Historical Prices for: Investment Plan Statement for Shareholders of 5772 SA VE THIS STATEMENT FOR TAX PURPOSES ORRSTOWN Financilzl Services Inc. If you have any questions regarding your account, please contact Investor Relations at - 1-800-368-5948 or at info@rtco.com. I Internet: rlco.com LINWOOD B PHILLIPS JR 93 F~." .".8 MILL ROAD CARLISLE PA 17013 jecurJ :ommon Stoc 49424.0000 )Ian Account Activity 52911.0498 Issue# 5772 Account#' 0011010002 Stock Symbol ORRF Net Amount 8 465.77 Date Description Fees and/or Net Dollar Price per Transaction Total Commlsslonsl$) I Amountl$) SharerS) Shares Shares in Plan . . Balance FOlWard 364.9637 >1/28 SHARES PURCHASED / DIV. $5254.47 47.702500 110.1508 475.1145 )4/22 SHARES PURCHASED / DIV. $5674.08 41.050000 138.2236 613.3381 )6/01 POSITION TRANSFR CREDIT 100.5197 713.8578 16/29 STOCK DIVIDEND/SPLIT . . 2339.9500 3053.8078 16/29 STOCK DIVIDEND/SPLIT 35.6928 3089.5006 .7/29 SHARES PURCHASED / DIV. $7334.39 40.722500 180.1066 3269.6072 0/28 SHARES PURCHASED / DIV. $7904.04. 36.350000 217.4426 3487.0498 2/20 SHARES PURCHASED / DIV. ' $8465.77 35.475000 238.6405 3725.6903 a~T~Dmelnve~memSumma~ Total Tax Fees and/or Commissions Tax Reportable Company Paid Dividends Wlthheld($) Paid by You($) Fees and/or Commlssions($) Total ::>34.632.75 .. ~34.632.75 tal Hoidlngs and Market Value (Value of all shares are based on last purchase price) urity Certificate Shares I Book Shares I Plan Shares I Total Shares Price per Share(S) Market Value($} AMON STOCK 49424.00001 I 3725.6903 I 53149.6903 35.475000 $1885,485.26 ACCESS YOUR ACCOUNT ONLINE! You can access and manage your account online through the Registrar and Transfer Company website. To login simply go to www.rtco.com and click on "Online Services" to apply for a User to and password. NWOOD B PHILLIPS JR Transaction Form ENCKS MILL ROAD RLISLE PA 17013 Partial Withdrawal Continue Plan participation Issue a certificate for I I this number of shares. . Sell this number of shares I I Full Withdrawal Te1.\ninate Plan participation D Issue a certifj~ for all full shares and a check for fra~nal shares D Sell all Plan shares ORRSfOWN Financial Services Inc. Issue#: Account#: 5772 OOl~010002 Signature(s) for Issuance or sale ~ndlor change of address. - Medallion Signature Guarantee required for sale request of $10,000 or higher. All joint owners must sign. Names must be signed exacIIy as shown on this statement. (PartnerlOfllcerITru.tee must sign as PartnerlOfflcerlTrustee.) Address change or share transfer Mark box and complete the appropriate _ 11 71'7 '731 ~"'J.,I, J r\Ntit. '( f\Ut'i' GO\1E.R'1' senTi . __ _.......-.J A.""'....~ poat-it- fa't No\e 767' o..'\tC \0. \Io.t'o . .. \ lOBO. ffOlW' \t2.\~ coJOt..'1A- f co. jN\S Pt\(lf\8 · Phorte · 2.4:'? 1-Y'-l \ ,,,~ . 8~ ~ \\ g'" i Q) 4,,S .- - \!~ & \ \ 8~8t;. ~ 8~S ~ I \ t \ti.i.1. e4 Yid j \ I ~ 0).... ~ ,I ~ ,;i . - (/) ~ ~Ngt- l \1\ .9- ~ C"4 ... .. .... =:: 1 l\i .- -.r:. C'i i\' Q. i tit tit tit tit tit fJ'If/'ifl'; ~ ~ -0 \' \ & 0 :2 0 ~ 1 . . s \ ~ 3 - ! a \ \ \ u.. It ~ '5 .... ~ 1. ' , -;1 0 ~ ~ ~ 1 a 1 .1 '0 "l:S \ \ \ \ ~ u. ~ e c: \1()~~ f~ .! i _3\1 1 8 . 'I ;) ~ (I -= .~ ~ 8 ij il\' ::s e>>1IU- ~ & 1i 2 #11- ..:JcD"'" \ !i I '> · l~~t glii a _illil \\i\ "0 ~~ ~~t~ u. '-"'" "'i It , i\~ 1 \ I > \'5 ~ ~ .. '''~1\ il-!lCI) rii \ \ . w&8~ aiU.1-' ,~\\ ! ' . , ,$'i~\;( ,~~~ w 0 - ~ i gi cdoQ s a$ ! ~ . .... ;..a 0. ,01'AL p.01 WSJ.com Stock Charting for MET 04/06/200709:51 AM Date 2/2106 Price High 50.23 (NYSE) U.S. Dollar Low Volume 49.75 49.61 1,841,800 .......49 No Splits Feb Get another quote any day after 1/211970 1.o:l2 2mo 3mo 2!!JQ .1:a ~ ~ Symbol: ! 11211970 I Date: 12/2/06 Copyright C 1999-2007 BiaCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. '" ~ '" '" y .>,- "'~ ""~>> W'~;.' >'"1- .. H.. j .. i.. .." www.djreprints.com .. ..".2 ! ~~:: : .." """'... ~ ~ ~ .:;;~('" ~ ".... ~ ~ ~ t.,. ~~ " \>0. __ "",," '" ....., ~<< ^ .. ~"" J:: Copyright C 2007 Dow Jones & Company, Inc. All Rights Reserved I.{ 1. ~?.. )C It ~h. - -rj <is' y~. t:~ Ittp: //www.bigcharts.com/custom/wsJie/wsjbb-historical.asp?symb-MET&sid== 86 3 O&c1ose_date-2/2/ 06 Page 1 of 1 Exhibit "E" ROWE'S AUCTION SERVICE 2505 RITNER IDGHW A Y CARLISLE, PA 17015 717-249-2677 249-1978 697-4794 To: Robert G Frey Attorney 5 South Hanover St. Carlisle, P A 17013 From: Rowe's Auction Service 2505 Ritner Highway Carlisle, P A 17015 Re: Appraisal of Personal Property Estate of Linwood B. Phillips 93 Encks Mill Rd. Carlisle, P A 17015 Attic 5 Vacuum cleaners 7 Charles Renault Western prints Misc. prints & modem paintings Large box VCR movie tapes 7 Animal transport cages Misc. small appliances and household items Bedroom Cherry 3 piece bedroom suite Cherry ladies desk Spinning wheel 4 white upholstered chairs and ottoman 3 shelves amethyst glass Misc. lamps Washbowl and pitcher set 10 collector dolls 2 cherry end stands 400 day clock & princess phone Misc. decorator items U DstairS Hallwav Pr. Inlaid oval stands July 16, 2006 $ 75~OO 140.00 50.00 100.00 70.00 50.00 250.00 125.00 50.00 80.00 30.00 10.00 35.00 50.00 20.00 15.00 25.00 100.00 2 large collector dolls, Duck House Demilune table Ship Painting & landscape painting 30.00 20.00 25.00 Bedroom 5 piece cherry bedroom suite Demilune table Modem French style clock Misc. dolls & lamps Panasonic VCR player 2 Ladder back chairs Misc. items 125.00 20.00 20.00 20.00 15.00 25.00 20.00 Bedroom French Provincial 5 piece bedfoom suite Large oil painting, landscape, s. Henry Harvey Sculpted area rug Panasonic t.v. & vcr 3 shelves amethyst glass 10 collector dolls Antique French courtyard print 2 antique cane seat chairs Glass prism lamps Fr. Provincial upholstered chair 150.00 100.00 35.00 10.00 30.00 80.00 50.00 20.00 10.00 10.00 Hallwav Modem cherry 72" roll top desk, executive model 100 VCR movie tapes 2 red Queen Anne style wing chairs Pro Cherry Queen.Anne style end stands Cherry sofa table Room size contemporary oriental rug Cherry coffee table White upholstered sofa-chair-ottoman 300 pieces (approximately) amethyst glass in wall unit Shelf colored glass 15 collector dolls Misc. lamps, etc. Misc. amethyst glass 350.00 100.00 30.00 50.00 50.00 200.00 25.00 100.00 1500.00 15.00 150.00 20.00 20.00 Bedroom 10 piece cherry bedroom suite Oriental contemporary style room size & area rugs Misc. lamps French style contemporary clock 29 collector dolls 400.00 250.00 20.00 20.00 290.00 House painting by Pucci 2 French style armchairs White sofa and ottoman Cherry coffee table and stand Mahogany stand Panasonic t.v. 4 shelves amethyst glass & tea set group Red upholstered recliner Misc. items 25.00 50.00 75.00 40.00 20.00 100.00 50.00 10.00 25.00 Bathroom G.E. refrigerator/freezer 15 collector dolls Cane seat chair & child's rocker 2 Shelves amethyst glass 50.00 150.00 15.00 20.00 Entrvwav Mahogany demilune server Gilt beveled glas$ mirror 2 white upholstered chairs 7 collector dolls Portrait painting by Pucci Mahogany grandfather clock, contemporary, Ken Heiser Barber Pole Amethyst glass, 100 pieces approximately, in cabinet 400 day clock 250.00 35.00 25.00 70.00 20.00 750.00 25.00 500.00 20.00 Livin!! Room Room size oriental rug, contemporary 5 pieces white upholstered furniture 2 cherry coffee tables 3 cherry drop leaf end tables White leather recliner Pro Victorian vases 2 contemporary bronze Western Sculpture, after Remington French style clock and candle holder set, contemporary Cherry Shaker style cabinet wI drawers 2 oval gilt mirrors New cradle Upholstered vibrating chair 56 Madame Alexander dolls 15 misc. collector dolls 4 brass table lamps Amethyst & misc. glass Bronze wolf 250.00 175.00 50.00 100.00r50.00 50.00 200.00 35.00 100.00 50.00 20.00 10.00 1000.00 150.00 25.00 25.00 25.00 Office Mountain Goat mount Wild turkey mount Wild B'oar mount Deer Head mount Pronghorn antelope mount Black Bear head mount 2 Pheasant mounts 7 Western theme bronze sculptures, contemporary, after Remington Antique walnut dropleaf table 2 white leather armchairs 4 white leather office chairs Walnut office desk Walnut custom made map cabinet Black bear head mount 2 Whitetail deer mounts 5 metal file cabinets 2 walnut office desks Office equipment, copier, fax, etc. Dininsr Room Cherry grandfather clock, newer Custom cherry 4 door drysink 2 Custom cherry hutches wI 18 drawers & 6 doors each, 500.00 ea. 8' diameter cherry lazy susan table wI 12 chairs Custom cherry comer cupboard wI open shelf Set china, Haviland orty pattern Misc. china Maple tea cart Stainless steel tea cart Set German violet pattern china Misc. china, bone dishes 75 pieces misc. silver plate Misc. glass & china Misc. decorative items 18 collector dolls Bee hive radio, new Kitchen Brown upholstered sofa 2 recliners French style end stands Misc. knick knacks T.V. French style clock set 100.00 75.00 75.00 75.00 75.00 50.00 20.00 1200.00 150.00 25.00 15.00 10.00 75.00 50.00 50.00 25.00 20.00 50.00 100.00 200.00 1000.00 500.00 300.00 25.00 10.00 25.00 15.00 100.00 25.00 50.00525.00 '50.00 180.00 10.00 35.00 25.00 10.00 20.00 15.00 35.00 G.E. refrigerator/freezer Misc. items Usual kitchen wares 50.00 15.00 50.00 Livin2 Room 9 pieces red leather upholstered furniture, sofas and chairs Wheelchair 4 cherry end stands 2 cherry oval coffee tables Cherry sofa table Nest mahogany stands Cherry gun case Cherry 4 drawer chest Pro Cherry drum tables Panasonic T.V. & VCR 6 bronze Western theme sculptures, after Remington Misc. lamps Antique coffee srinder & gypsy pots Contemporary mantle clock Cherry executive office desk Cherry sideboard or office chest Cherry doughtray on legs, contemporary 95 collector dolls, Duck House 2 radios 100 VCR movie tapes Misc. items & knick knacks 500.00 15.00 100.00 50.00 50.00 50.00 100.00 50.00 50.00 150.00 . 600.00 10.00 25.00 25.00 125.00 100.00 100.00 950.00 10.00 100.00 50.00 SUD Room 3 T.V.'s Cherry drop leaf table Cherry Hutch Stacked footstools 4 Cherry end tables Cherry desk Sofa, charcoal & red stripes 5 red upholstered recliners Cherry coffee table White leather recliner Cherry sofa table 7' cherry drop leaf table w/2 benches Large cherry drop leaf table w/8 chairs 5' bronze western theme sculpture, after Remington Large cherry blanket chest 4 collector dolls 100 VCR movie tapes Cherry magazine rack 125.00 50.00 150.00 10.00 100.00 50.00 50.00 100.00 25.00 35.00 50.00 200.00 350.00 350.00 100.00 40.00 100.00 10.00 Pro Prints White leather power recliner Room size oriental rug, contemporary Cocktail sets & misc. items ~ 16 piece iron patio set Iron table & 6 chairs T. V. and boombox Outdoor patio set JenAir grille 20.00 75.00 200.00 25.00 300.00 100.00 20.00 75.00 100.00 Basement 17 Charles Renault Wildlife prints Cherry open hutch 17 recast bronze sculptures, after Remington 6 piece white . leather upholstered set Cherry server Cherry extension table and 12 chairs 6 bar stools Panasonic T.V. Treadmill 4 cherry end stands 10 Whitetail deer head mounts Large bronze recast stage coach sculpture Horse and cart white metal figure 340.00 150.00 1700.00 150.00 75.00 200.00 60.00 150.00 25.00 100.00 250.00 150.00 50.00 Back Basement 3 G.E. freezers, 75.00 ea.. G.E. refrigerator/freezer Cedar chest Exerciser Barbie dolls in boxes, contemporary 20' wall of misc. house hold items 225.00 75.00 40.00 25.00 125.00 100.00 Outside Patio set Futon Cast iron lawn jockey 2 porch Swings & table in Gazebo Antique iron garden bench Approximately 15 concrete garden statues, newer. 75.00 25.00 125.00 100.00 125.00 2250.00 Total $ 28,240.00 \JJ ~::dt- THE ANTLER CONNECTION Joe Geryak Po Box 404 Morgantown, IN 46160 April 25, 2006 To: Rob Frey Re: Lynn Phillips Estate The antler collection belonging to the late LB Phillips, while large in numbers, is comprised of mostly reproduction antlers. The natural antlers make up only about 20% of the collection. Some of the natural antlers on shoulder mounts, and most of the ones on wood panels, have been altered which has rliminished their value. Some of the alterations include sand blasting, split skull caps, added or removed points and alteration of the natural color. All of which make them less desirable to a potential collector. Some of the shoulder mounts have shed antlers, which are less valuable, as they are not recognized as a hunter killed buck. The shoulder mounts, which most are 10-15 years old, are showing signs of age. Reproduction antlers are all too common today, thus their value has decreased greatly, compared to their introduction. Their existence has also served only to deflate the natural antler market. With a collection so heavy with reproduction antlers and so many altered natural sets, this is a somewhat flawed collection. In today's market, with everything I have listed above, this collection of antlers has a value of between $90,000.00-$100,000.00. Regards, Joe Geryak The Antler Connection AAA ANIMAL EXCHANGE & T AXI.DERMY Joe Geryak Po Box 404 Morgantown, IN 46160 April 25," 2006 To: Rob Frey Re: Lynn Phillips Estate It appeared that the late Mr. Phillips had a passion for western art. His bronze- collection is comprised of several artists' wor14 including Remington, Russell, Fraser and several other lesser know artists. The unfortunate thing I see with this collection is that they are at best first generation reproductions. Although there are some second generation reproductions, I found no originals. I'm- sure when' they were. purchase~ the' market was different than we- find it today. Bronzes such as these used to be sold exclusively in art galleries and jewelry stores. Today you can buy them in, stores such as Sam's Cluh,. Costco;. and other warehouse type stores. They are also sold on internet sites such as eBay and Amazon.com. I estimate the value' of this collection to- be between $1 O~OOO~ 00-$12>000.00:. Regards, Joe Getyak lEAUNGIN TAXIDERMY MOUNTS. WESTERNART..FJNE FURNITURE & SOUTHWESlERN DECOR AAA ANIMAL EXCHANGE & TAXIDERMY Joe Geryak Po Box 404 Morgantown, IN 46160 April 25, 2006 To: Rob Frey Re: Lynn Phillips Estate The collection of Charles Denault paintings belonging to the late LB Phillips, seems to be a complete collection of the artist's work. All are depicting the whitetail deer as the subject of the paintings. Most of the collection consists of prints, with only a few originals mixed in. The value of the collection is between $8,00.00-$10,000.00. Regards, Joe Geryak DEALING IN TAXIDERMY MOUNTS, WESTERN ART, FINE FURNITURE & SOUTHWESTERN DECOR Farm Equipment Appraisal L.B. Phillips Estate Robert G. Frey Frey & Tiley Carlisle, P A 17013 IH 684 Tractor .$3,000.00 Serial Number B000922 1979 model, showing 2042 hours (not functioning), 2 wheel-drive, 2250 Loader, fair overall condition. IH 684 Tractor $2,500.00 Serial Number B000506 1979 model, showing 1544 hours (not functioning), 2 wheel-drive, 2250 Loader, poor overall condition. Case 1840 Skid Steer Loader' ,$4,700.00 Serial Number J AF0076813 1991 model, hours unknown, tach shows 68 hours (but has been replaced), 66" A TI bucket, 10.00 x 16.5 tires. Case 1845C Skid Steer Loader ,$4,400.00 Serial Number 17955062 1987 model, 1568 hours, 73" utility bucket, 12.00 x 16.5 tires, old style, bucket coupler. Case 1845C Skid Steer Loader $8,200.00 Serial Number J AF0334340 2001 model, 2060 hours, 73" utility bucket, 12.00 x 16.5 tires. McMillen x 1850 AUger For Skid Steer Loader With 6", 9", 12", 18" and 30" augers. $800.00 ANSO Snowblade Serial Number 172 For Skid Steer Loader $300.00 Sweepster Power Broom Serial Number 906295 For Skid Steer Loader $400.00 Bradco 11 HD Backhoe Serial Number 81H8H990 For Skid Steer Loader, 18" & 24" buckets $1,600.00 Rockhound 60A Landscape Rake Serial Number A 93091002 For Skid Steer Loader $800.00 Rockhound 60A Landscape Rake Serial Number A94051090 For Skid Steer Loader ,$800.00 Cadco Grapple Bucket Serial Number 2306A For Skid Steer Loader $350.00 Erskine 2418 Snowblower Serial Number 3324 For Skid Steer Loader $450.00 Bradco Trencher For Skid Steer Loader ,$500.00 Taylor Pittsburgh Rotary Mower Serial Number 1046508H $400.00 Taylor Pittsburah 940 Rota Tiller Serial Number 0497 3 point hitch type $300.00 Arps AB350 Blade Serial Number 2547 3 poi nt h itch type $150.00 2 Arps AB500 Blade 3 point hitch type $300.00 Danuser F-8 AUger (Incomplete) .$100.00 Danuser F-8 AUQer $150.00 Danuser Post Driver (Incomplete) $100.00 50vema 51805 Rota Tiller Ser~INumber18242 $350.00 Danuser MS-l W oodspl itter $150.00 Gill Soil Preperator 3 point hitch type Woods BB700Boxscraper $300.00 ,$250.00 Hardi TR53 Sprayer ,$150.00 $150.00 Hard; TR53 Sprayer 5 - Cub Cadet Tractors 2 with baggers Poor shape, high hours .$ 2 ,200.00 3 - Utility Trailers ,$450.00 All other Misc. eQuipment ,$400.00 Includes - flat wagon, blade, cadet tillers, blades an~ mowers, cement mixers, Gandy fertilizer spreader, etc., all loose equipment. Toto; $34.700.00 3 A=M' ORRSTOWN BANK February 16,2006 TO: Robert G. Frey, Executor Frey & Tiley 5 S. Hanover Street . Carlisle, PA 17013 FROM: Andrew G. Ott CSO 24 S. Hanover St. Carlisle, PA 17013 I ' , RE: ESTATE OF LINWOOD B. PHILLIPS DATE OF DEATH: FEBRUARY 2, 2006 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE, FOLLOWING ACCOUNTS WITH ORRSTbwN BANK: CHECKING ACCOUNTS ACCOUNT NO; TITLE OF ACCOUNT. DATE OPENED PRINCIPAL & ACCRUED INTEREST SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCiPAL& ACCRUED iNTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. , TITLE OF ACCOUNT DATE OPENED, PRINCIPAL & ACCRUED INTEREST . 578226930 LINWOOD B. PHILLIPS 09/24/02 9.168.380.92 41.749.71 PO Box 250 · Shippensburg, PA 17257 · (717) 532-6114 · (717)532-4143 Fax. www.orrstown.com ----- - ---- -- ~ ORRSTOWN BANK February 9, 2006 TO: Frey & Tiley Attorneys at Law 5 South Hanover Street Carlisle, PA 17013 FROM: Timothea Moose Cust. Service Specialist P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Linwood Phillips DATE OF DEATH: February 2, 2006 , IT IS HEREBYCERTiFIED THAT THE ABOVE NAMED OECEDENT HAD, ON THE ABOVE DATE, THE , FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: . CHECKING ACCOUNTS ACCOUNT NO. 106001604 106214257 108000507 108202142 tiTLE OF ACCOUNT Linwood B Phillips Alice R Phillips Linwqod B Phillips Linwood B Phillips . Linwood B Phillips DATE OPENED PRINCIPAL & ACCRUED INTEREST 10/11100 27,627.98 3.48 7/3/01 3/21/97 3/21/97 10,464.29 21,124.67 23,959.93 .29 1.27 7.22 SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST PO Box ~50 · Shippensburg, PA.17257 · (717) 532-6114 · (717) 532-4143 Fax · ~()rrs~owl'!-cOr!! ----- Exbibit "F" ---------- s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser ... ~@~ January 29,2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Spring Road, North Middleton Township Carlisle, PA 17013 Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, Ilwe believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Nineteen Thousand Dollars $19,000 The appraiser/s also certify that there is no fmancial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~ ..J 11---# Steven W. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L f r ! I I ii :1 i~ ! I ~ S. W. Barrett Real Estate & Appraisal Services LAND APPRAISAL REPORT File No. 06-0408C LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ m m arv ReDort )ropertv Address S Drina Road. North Middleton TownshiD Census Tract 0119.02 ;llv Carlisle Countv Cum berland State PA ZiD Code 17013-1561 .eoal DescrlDtlon Deed Book 36Q. Paae 146: Tax Parcel 10 # 29-18-1369-033 )wnerlOCCUDanl Estate of Linwood B. PhilliDs Jr. & Robert M. Frev Ma Reference 18-1369 Sale Price $ N/A Date of Sale N/A Property Rights Appraised .oan charoes/concessions 10 be paid bv seller $ Non e 1KI Fee Simple ~.E. Taxes $ 274.79 ~ Face Tax Year 2006 HOA $/Mo. N/A 0 Leashold Lender/Client Robert G. Frev Ese. c/o Frev & Tilev Attornevs /6) Law I n Condominium (HUDNA) 5 South Hanover Street Carlisle PA 17013 . n PUD Source LOCATION LJ Urban lKJ Suburban L Rural NEIGHBORHOOD ANALYSIS G..d A.,. fI~ Poor BUILT UP (K) Over 75% 025-75% 0 Under 25% Employment Stability 8 P CJ = GROWTH RA TE 0 Rapid [KJ Stable 0 Slow Convenience to Employment ~ i-= PROPERTY VALUES B Increasing (!J Stable 0 Declining Convenience to Shopping ~ - -= DEMAND/SUPPL Y Shortage (!J In Balance q Over Supply Convenience to Schools 0 ~ -= ..... MARKETING TIM E n Under 3 Mos. rxi 3-6 Mos. I lOver 6 Mos. Adequacy of Public Transportation 0 ~ ..... : PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facilities 0 ~ -= Single Family ~ Not LIkely ~ OCCUPANCY PRICE AGE Adequacy of Facilities ~ ~ ~ : 2-4 Family ~ likely Owner 00 $(000) (yrs) Property Compatibility . ~ _ _ Mufti-Family ~ In process X Tenant 0 75 Low New Protection from Detrimental Cond, ~ == Commercial _~ To: Commercial Vacant (0-5%) IX) 250 High 100:t Pollee & Fire Protection 0 X. =- -- 0 D~D~O~ IndustrIal 0% Vacant (over 5%) Predominant General Appearance of Properties r=i ~ Vacant 15% 150. 50:t ADDeal to Market I I X n n Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS,The subiect orooertv is located ust northeast of the borouah of Carlisle in North Middleton Townshln. Havlna frontaae on SDrina Road. Pa. Rt. 34. The direct nelahborhood Is am Ixture of residential and com m erclal uses. To the rear of the site is the Carlisle Fair Grounds. There are no aDDarent adverse econom Ic factors In the direct neiahborhood. DImensions 50' X 150' :t Topography BasicallY Level Site Area 7 .500 SQ.Ft. Corner Lot No Size Sub Standard Zoning Classification Highway Com m ereial (HC) Zoning Compliance Yes Shape Rectanaular HIGHEST & BEST USE: Present Use Vacant Land Other Use Lot addition to abutter Drainage ADDearS Adeauate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View TYDlcal Electricity OCJ Public. PPL Street Asphalt [KJ B Landscaping TYDical for neiahborhood Gas OCJ Public. UGI Curb/Gutter None 0 Driveway None Water OCJ Public NMTMA Sldawalk None f&iOx RO Apparent Easements None excent R/W & Elec. Sanitary Sewer I&:! Public NMTMA Street lights Overhead.ln street FEMA Flood Hazard Yes. No X Storm Sewer I I None Allev None FEMA. Man/Zone 420387 Zone C Comments (Apparent adverse easements, encroachments, special assessments, slide aress. etc.): There are no annarent adverse easem ents. encroachm ents or other adverse conditions. The subjects lot size is sub standard. current zoninQ reauires 100' minim um lot width and 15 000 sa. ft. minim um lot area. A variance would be reauired to develoD this Darcel. The undelllgned hal reclled throe recent .el.. af praperlle. maal .1l.llier Ind prallmlle la .ubjecl and ha. canlldlred Ihe.e In Ihe markel Inalyal.. The d..criplion Includl' I dollar ad/u.lmanl, ,.f1.cling markal reaclian 10 tho.. lIema of .ignlllcenl uri.tlan b.l.een Iha ublecl and comparable praperli... If I algnlflcenlllam i. the camparlbl' properly I. .uperlar to, or mare fnarebla lhen, Ihe lubjecl property, a mlnu. (.) ad/u.lmenl.. mede, Ihue reducing the indlceled value 01 ,ublecl; If e .lgnlficenlllem In Ihe comparable la Inlerlor la, ar Ie.. 'avor.ble Ihan, Ihe .ubject properly, . plu. (+) .dju.tmenl I. made, thus Inc....lng Ih. Indlcal.d .elue allhe sub/ect. SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Spring Road West Suncrest Drive, Carlisle 1550 Ritner Highway 12-14 N. Front St. Address Carlisle North Middleton Twp. Carlisle Worm levsbura Proxim/tvtoSubiect;i - 0.58MIENE 2.6MIWSW 15.4MIE Sales Price $ N/A I>"~; $ 162.500~."t;:j;Z' $ 200,000" --c-o......... $ Pricel Per Sa. Foot $ 1tI $ 4.491t1):",:\,-:. $ 4.46ltl:..,;-' .... . $ 7.711t1 .. Data Source Insoection Court House Records Court House Records Court House Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +(.)$ AdJu,'menl DESCRIPTION +(.\$ Adlu.tmenl DESCRIPTION I +'.1$ Adlu.tmenl Sales or Financing> '~';" Unknown 0 Unknown I 0 Unknown : 0 Concessions ., Unknown : 0 Unknown : 0 Unknown ' 0 Date ofSalelTime N/A 8/2006/-2%: -0.09 12/2002/ +12.7%: 0.57 9/2005/+1.7% : 0.13 Location Suburban Suburban I 0 Suburban I 0 Urban -200/0 ' -1.54 SltelVlew AveraQe AveraQe : 0 Average : 0 Averaae : 0 Lot Size 7 500 Sa. Ft. 36.155 SF : 0 44 867 SF : 0 7 500 SF : 0 Utilities Public Public : 0 Public 0 Public 0 Zonina Hiahwav Com. Com m ere/al 0 Com m ereial: 0 Com m erc/al : Other Sub Stand. Lot Utllitv -50% : -2.24 Utility -50% : -2.23 Slm iliar : ~n~tlc~~~:t~:~~\e';>;i>::.'.~::':':,~$ 2.33 ~~:8tj $ 1.66 ~"~!~;f?:!;';j;f~~;~'~1; i $ of SUblect":'";i ~$ 2.16~,~~;~n::A;;~;;:}~S;7;in $ 2.80 :N~t;11~;i;~;,;:.:;,;~.c~~1~8:~3d $ Comments of Sales Comparison: Adiustm ents: Tim e adiustm ent Is based on annual aooreciation rate of 40k each com oarable was adiusted accordinolv. Location adiustment. sale # 3 is located In the eastern oortion of county. considered sUDerlor. An overall lot utilitv adlustm ent was taken for sub standard lot size for sales # 1. & 2. No other market adiustm ents were reauired. Comments and Conditions of Appraisal: Property has been aooraised in Its "AS IS" state under market conditions at tim e of analvsls. Retrosoectlve Value. the "AS 0 F" value of this analvsis Is 02/02/2006 Final Reconciliation: Three com Darable land sales were analysed. before adiustm ents a oer sauare foot ranae of $4.46 to $7.71 was indicated after adiustm ents a ranoe of $2.16 to $6.30 was determ Ined. Most weicht was aoolied to sales # 1 & 2. Chosen value indicator $2.50. Therefore. 7 500 SQuare feet X $2.50 = $18.750 SAY$19 000. I(WE)ESTIMATETHEMARKETVALUE,ASDEFINED,OFTHESUBJECTPROPERTYASOF February 2. 2006 000 tobe$ 19000 , (We) certify: that to the best of m;1Jour knowledge and belief. the facts and data used herein are true and correct; that I (we) personally Inspected the subject property and inspected ~ble :Jelte!1 his report; and thai I (we) have no undisclosed interest, present or prospective therein. Appraiser(s) ~ -==- - f-I--- Review Appraiser ODid 0 Old Not Steven W. Barrett SRPA. SRA ASA (If applicable) Inspect Property ITEM 57.066 ,.,,-- .' ielary Land Farm 04/88 PAC e rtifie d G en e ra I A P P ra is e r pr.dgc.d g.ln, ACI..llw"..IDa.23U727 .........b.c... S.W. Barrett Real Estate & Appraisal Services I I .1 ;[ II II 'I :1 ji i' II 11 il II I! j ~ j o 1.41 6.30 I I I j I! \ ! .1 1 :1 ~ J I',:,' .,. ~. S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage . Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 ~ -~.~ ~I Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser I . ~@~ I January 29,2007 I Robert G. ~rey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 I RE: Pine Road Carlisle, P A 17013 I Dear Mr. Frey; I The appraiserls certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Sununary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I1we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. I Value Reported: Sixty-Four Thousand Dollars $64,000 I The appraiserls also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. I This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Sununary Appraisal. I Sincerely yours, I ~Q.~wr~\ Stan A. Skowronek PA State Certified Residential Appraiser RL-001572-L I ~e-JV_H Steven W. Barrett, SRP A, SRA, ASA PA State Certified General Appraiser, GA-000298-L 1 ~ PropertvAddress Pine Road Census Tract 0127.00 Citv Carlisle County Cum berland State PA ZiD Code 17013 Leaal DescriDtion Deed Book S-33 page 621. Tax 10 # 08-12-0334-025 Dickinson Twp. .j Owner/Occupant L. B. Phillips Jr. & Robert M. Frey Ma Reference 12-0334 '~~ f. Sale Price S N/A Date of Sale N/A Property Rights Appraised Loan charges/concessions to be paid bv seller $ N/A 00 Fee Simple R,E. Taxes S 75.00 Tax Year 06/07 HOA $/Mo. N/A ~ Leashold Lender/Client Frev & Tilev Condominium (HUDNA) 5 South Hanover Street Carlisle PA 17013 PUD Source LOCATION = Urban ~ Suburban L. Rural NEIGHBORHOOD ANALYSIS BUILT UP = Over75% ~ 25-75% P Under 25% Employment Stability GROWTH RATE Rapid X Stable :- Slow Convenience to Employment PRO.PERTY VALUES :&: Increasing Stable ?- Declining Convenience to Shopping DEMAND/SUPPL Y Shortage ~ In Balance i== Over Supply Convenience to Schools MARKETING TIM E >x Under 3 Mos. I I 3-6 Mos. Over 6 Mos. Adequacy of Public Transportation : PRESENT LAND USE "I. LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING Recreation Facilities Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of FacRities 2-4 Family ~ Likely Owner 00 $(000) (yrs) Property Compatibility I Multi-Family ~ In process X Tenant 0 150 Low New Protection from Detrimental Condo Commercial ~ To: Residential Vacant (0-5%) 00 325 High 100 Pollee & Fire Protection Industrial 0% Vacant (over 5%) 0 Predominant General Appearance of Properties . Vacant 40% 275 - 15 ADDeal to Market Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS,The subject Is located In an area of mixed residential and aarlcultural uses. It Is within reasonable driving distance to am m enltles such as shopping, schools and em ploym ent. SUM MARV APPRAISAL REPORT LAND APPRAISAL REPORT File No. 06-0410 LENDER DISCRETlONARV USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ G.._ P 1- :- 1- ~ - - .... = = =- i~~ I~~ i~: ~ X = 0 X = 0 Dimensions See leaal descrlDtJon Topography Level to sloping Site Area 2 Acres m /I Corner Lot No Size Tyolcal for area Zoning Classlflcation A. Aarlcultural Zoning Compliance Ves Shape Rectanaular HIGHEST & BEST USE: Present Use Residential Other Use N/A Drainage Appears Adeauate UTILITIES P~lic Other SITE IMPROVEMENTS Type Public Private View Residential Electricity ~ Street Macadam ;:it B Landscaping N/A Gas >- Curb/Gutter None ~ ~ Driveway N/A Water :=- To be well Sidewalk None i="= Apparent Easements None Apparent Sanitary Sewer :=- To be septic Stre.t Lights None i=- FEMA Flood Hazard Ves" * No X Storm Sewer Alley None FEMA. MaDlZone 421580 0002B/Zone X Comment. (Apparent adyer.. easements, .ncroachm.nts, special as....m.nts. slid. ar.as, ItC.): Private water and sanltarv svstem s are com m on to the area and have no adverse affect upon m arketabllltv. Rear portion of site In Flood Zone AE. Th. und.rllln.d h.. rull.d thr.. neont 1.1.. of properli.. mo.t limill.r .nd proxlmlt. to lubJICt Ind haa conllderld thu. In th. ...rk.t .nIIYIII. Th. d..crlpllon Includ.. I doHlr Idjullm.nl, r.lI.cling markll r.lclion to tho.. 11..11 of Ilgnillclnt varlllion b.twun tho lub/.ct .nd compar.bll prop.rli.l. If I Ilgnlflcant It.m in Ih. complnbl. proplrly II lup.rior 10, or m or. lavonbl. lh.n, tho IUbJut prop.rty, I mlnu. (.j .dJuII...ftt II ...d., thuI r.duclng the Indloal.d valu. of IUbl.at; If. .Ignlllcant lI.m in lh. comp.nbl. il Inf.rlor to. or I... f"onbl. then, lh. lubjul proparly, . plul (OJ IdJullmenl II mId., thuI Incrullng th. Indlcahd ulue 01 tho IUbjlct. ITEM SUBJECT Pine Road Carlisle Address Proximity to Sublect Sales Price Prlcel Acre 9 Data Source IVALUE ADJUSTMENTS Sales Dr Financing I Concessions rf!I Date of SalelTim. Location SitelView W a te r Sanitary . COMPARABLE NO.1 1986 Walnut Bottom Road Carlisle ......... 2.5 MI N N/A;.. ........./.,\:".::. $ ttJ S 32.110/Acr81t1:,~:,".:,'>:> ~ ~"rr::6:i}~~&ti~:.: Courthouse DESCRIPTION I o(.}$Adlultm.nt Unknown COMPARABLE NO.2 994 Pine Road Carlisle 0.83 MI E COMPARABLE NO.3 982 Pine Road Carlisle 10.84 MI E 58 900'.:...:;:: ..: .:,i.::';:' $ $ 32,972/Acre Courthouse DESCRIPTION I 0(.)$ Adlultm.nl Unknown 69,900 :'.:...,..... S $ Inspection DESCRIPTION <;,< .....:.p ..,... ... ..<>;,:.t<, N/A Suburban 2 Ac/Avg To be well To be septic 70.000 $ $ 31.164/Acre 1tI Courthouse DESCRIPTION Unknown I +1-\$ Adlullm.nt 03/30/2005 , I Suburban , 2.18 Ac/Ava I r To be well I . To be sentlc : . I 05/10/2005 Suburban 1.89 Ac/Avg To be well To be se.ptlc 10/26/2005 Suburban 2.12 Ac/Ava To be well To be seotlc Net Adi.ltotal) ... .. lXJ+ I I. '$ 0 Ixl+ I I- :$ Indicated Value II..... ... ;....'.'..i .':)~ro~~::':;/>>::;;.Q{q,1 .,gros~;. :>,,<'):P~QJ of Subiect I..'...'... .'<: Net:'.,'?';"O;ol $ 32.110 NeE .}:'^;;:o~o'<h Comments of Sales Comparison: Price per acre ran~es from $31 164 to $32.972. o IX J + I J - ' $ 31.164 ;e:~~Sfft\i?,:~{,;~.:~~,g~~<i $ o 32 972 Comments and Conditions of Appraisal: Pro~erty has been aooraised In "as Is" condition. No im orovem ents were considered In the value reDorted. AODralser assum es all necessarv perm Its for future building on site are available. Final Reconclliatlon:Prlce per acre ranges from $31.164 to $32.972: SAY $32.000/acre. ODlnlon of value Is 2 acres x $32 0001 acre = $64000. Market Analvsls consistently SUODorts the estimated market value. I (WE) ESTIMATE THE MARKET VALUE.AS DEFINED, OF THE SUBJECT PROPERTY AS OF February 2. 2006 to b. $ 64 000 , (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and corr . t I (we) personally inspected the subject property and inspected all comparable sales cited in this report; an~ that I (we) have no undisclosed ~sent :4petve herein. Appraiser(s) ~.L.. G. S~"r;f')AJjy--' Review Appraiser ~ ----. H ODid 00 Did Not I Stan A. Skowronek (ifapplicabl.) Steven W. Barrett. SRA. SRPA. ASA Inspect Property 'opri.'"ry ludForm 04/11 C ertlfled R esld en tlal Appraise r Pr......_ ..101 "CI._....IOO.2,..I727w..u.Iw.~...1I Certified G en eral Ap praiser S.W. Barrett Real Estate & Aopralsal Services S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser ! .. . ~ .~@~ Ii . I II i . January 29, 2007 .. :t i . Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 I ,. I RE: Wolfs Bridge Road & West Middlesex Road Carlisle, PA 17013 ) I Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown bas been arrived ~t after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Eight Hundred Thousand Dollars 5800,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ?~1L-ryL Steven W. Barrett, SRP A, SRA, ASA P A State Certified General Appraiser, GA-000298-L Sum m arv Reoort Prooertv Address Wolfs Bridae Road& West Middlesex Road Census Tract 0118.03 City Carlisle County Cum berland State PA ZiD Code 17013 LeaalDescriotion Deed Book 33S. Paae 622: Tax ParcellD # 21-06-0019-002 Owner/Occupant Estate of Linwood B. Phillios Ma Reference 06-0019 II Sale Price $ N/A Date of Sale N/A. "AS OF" date 2/2/2006 Property Rights Appraised Loan charaes/concessions to be oaid bv seller $ N/A 00 Fee Simple R.E. Taxes $ 594.48 (Face/CG) Tax Year 2006 HOA S/Mo. N/A 0 Leashold Lender/Client Robert G. Frev Esa. cIa Frev & Tilev Attornevs-At-Law R Condominium (HUDNA) 5 South Hanover Street Carlisle. PA 17013 PUD Source LOCATION U Urban .1XJ. Suburban C Rural NEIGHBORHOOD ANAL YSIS BUILT UP 0 Over 75% (K) 25-75% 0 Under 25% Employment Stability G ROWTH RATE 0 Rapid (K) Stable 8 Slow Convenience to Employment PROPERTY VALUES (KJ Increasing 0 Stable Declining Convenience to Shopping DEMAND/SUPPL Y 0 Shortage ~ In Balance 0 Over Supply Convenience to Schools MARKETING TIM E n Under 3 Mos. IX I 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation : PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facilities V~ Single Family ~ Not Likely B OCCUPANCY PRICE AGE Adequacy of FacUities ~ 2-4 Family ~ Likely Owner (K) $(000) (yrs) Property Compatibility ~ Multi-Family ~ In process (K) Tenant 0 100 Low New Protection from Detrimental Condo ~ Commercial ~ To: Residential Vacant(O-5%) 00 500 High 100 t Police & Fire Protection I Industrial 0% Vacant (over 5%) 0 Predominant General Appearance of Properties Vacant 35% 200 - 30 t ADDeal to Market Note: Race or the racIal composition of the neighborhood are not considered reliable appraisal factors. COMMENTSSublect site Is located in an expanding area of of single fam \ly horn es and farm s between Carlisle and M echanicsbura. Shopping and other am enlties are within a short drivlna distance. School system Is Cum berland Vallev School District and students are bused. SM SA 42-3240 J Site is located on the north west & north east corners of Wolfs Bridae & West Middlesex Roads. ~ Dimensions Refer to leaal descriotlon in addenda of this reoort Topography Level to Rollina Site Area 100:t Acres per tax mapping records Corner Lot Yes Size Laraer than norm al ZonIng Classification RF. 75% t & RC 25% t Zoning Compliance Yes Shape Rectanaular HIGHEST & BEST USE: Present Use Vacant Land Other Use Residential Drainage Appears Adeauate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Good Electricity [K] Street Asphalt !Xl 00 Landscaping None Gas 0 N/A Curb/Gutter None 0 Driveway None Water 0 None Sidewalk None 0 0 Apparent Easements None. exceot R/W & Elec. Sanitary Sewer 0 None Street Lights None 0 Q FEMA Flood Hazard Yes' No X Storm Sewer n None Allev None n I I FEMA'MaD/Zone 420363 Zone C Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.): There are no aooarent adverse easem ents. encroachm ents or other adverse conditions. Public water and sewer are aDoroxlm atelv 1 m lie from site and would need to be extended to maxim ize future develoom ent of site. North Middleton M.A. will not extend farther into this area. ,~ ~ { ~j !" S W Barrett Real Estate & Appraisal Services LAND APPRAISAL REPORT File No. 06-0411 LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ GHd A.g. Fl. Poor OClODO ~tE~O 00008 000008 OClO ~~~~ 00000 R~RR i: ~! Tho underaignod h.. roeitod Ihroo rocont all.. of proportila moal aimilllr Ind proximlto to lubloel ond hla conaidlrod thl.. in thl mlrklt Inllyail. Thl dOleription ineludOl I dolllr Idlultmont, rlflleling merklt rOletion to Ihol. itlml of lignificlnt voriltion blt.lln thl lubjlet Ind .omplrlbl. propertila. If I lignificlnt itlm in thl comparabll properly il luporior 10, or mora hvorabll Ihan, Ihl lubllct proplrty, I minuI (-) Idjultmonl il midi, IhuI raducing Ihl indlellld valul of lubjlCt; if I lignifielnt illm in Ihl eomparebll la inforior to, or II" hvorlbll thin, Ihl subjlct proplrty, I plua (+). Id]ultmlnt il mIdI, thuI Iner,,"ing Ihl Indlcltld valul of Ihl lubjlCI. ITEM SUBJECT COMPARABLE NO.1 Wolfs Bridge R. 231 N. Middlesex Rd. (Rear) Carlisle Carlisle 1.2 MI N COMPARABLE NO.2 415 East Old York Rd. C a rlis Ie 6.3 MI SSW -: . COMPARABLE NO.3 The Preserve Mechanlcsbura 8.4 MI ENE $ $ 10.003ttJ Court House Records DESCRIPTION I +(.)$ Ad;ultmlnl Unknown 0 Unknown : 0 1/2004 I 6% : 600 Suburban 1-10% -1.000 Sim liar : 0 60.88 Acres: 0 RC 0 Inferior +10% : 1.000 1m o. -10% : -1.000 L J+ Ixl- '$ 400 Gross: 36.0 I Net: -4.0 $ 9.603 Address ~ Proximltv to Sublect ,ii. ~ Sales Price Price/ Per Acre Data Source :!. VALUE ADJUSTMENTS · Sales or Financing . I Concessions Date of SalelTime ~. Location ~ SIte /VIew ~ Lot Size Zoning Road Frontaae Other Net Adj, (total) ~ Indicated Value of Sublect ~ Comments of Sales Comparison: 565.000 670.000 609,000 $ N/A $ $ N/A 1tI $ 7.185 ttJ Insoection CH Records/M LS Data DESCRIPTION DESCRIPTION 1 +l-)$Adlultmlnt None None 2/2005 I 3% Suburban 1-10% Sim itar 78.64 Acers RF Inferior +10% CF +10%/Im 0-5% : fx1+ r 1- '$ 28.0 I Net: 8.0 $ See Attached Addendum. $ $ 7.354 ttJ Court House Records DESCRIPTION T +(.)SAdjuBtmlnl Unknown 0 Unknown 0 1/2006 : 0 Suburban ' 0 Slm ilar 0 91 .11 Acre 5: 0 AC Aa Con +5% 368 Inferior +10%: 735 1m o. -10% : -735 fx1+ r 1- :$ 368 Gross: 25.0 T Net: 5.0 $ 7.722 212006 Suburban Good 100tAcres RC & RF Adea uate o o 216 -718 o o o 718 359 575 Gross: 7760 F Comments and Conditions of Appraisal: Prooertv has been aooraised in its "AS IS" state. under market condition at tlm e of analvsis. Retrospective Value the "AS OF" date for this aooraisal analvsis is 2/2/2006.000. Final Reconciliation: After adisutm ents. a ranae from $7.722 to $9.603 Der acre was indicated chosen value indicator $8 000 Der acre. Therfore 100 acres tlm es $8.000 = $800 000. I(WE)ESTIMATETHE MARKETVALUE,AS DEFINED.OFTHE SUBJECT PROP ERTYASOF February 2,2006 DOD tobe$ 800.000 I (We) certffY~: that to the best of m~nowledge and belief, the facts and data used herein are true and correct; that I (we) personally Inspected the subject property and Inspected all c arable sales citer in ~iS report; and that I (we) have no undisclosed interest, present or prospective therein. Appraiser(s) -c:::.... vJ !-... ti-- Review Appraiser 0 Did 0 Did Not Steven W. Barrett. SRPA. SRA ASA (If applicable) Inspect Property :_, ropriotlry Lind Form 04/88 Produced ullng ACl1Oftwar., .00.23.....727 www.lciw.b.com S.W. Barrett Real Estate & Appraisal Services ] ] s. W. BARRETT REAL ESTATE. & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 ] J Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser I I I A ~@~ January 29, 2007 Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 I I I I I I I I I RE: Wolfs Bridge and West Middlesex Roads Carlisle, Cumberland County Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their .present physical condition and their present use. Therefore, J/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Eight Hundred Thirty-Two Thousand Dollars $832,000 The appraiser/s also certify that there is no fmancial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~~'3~~ P A State Certified General Appraiser, GA-000298-L Sum m arv ReDort S. W. Barrett Real Estate & Appraisal Services LAND APPRAISAL REPORT FRe No. 06-0412 LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller S , Prooertv Address Wolfs Bridae Road & West Middlesex Road Census Tract 0118.03 Citv Carlisle County Cum berland State PA ZiD Code 17013 Leaal Descriotion Deed Book 33S. Paae 621: Tax Parcel fD # 21-06-0019-006 Owner/OCCUDlInl Estate of Linwood B. PhllllDs Ma Reference 06-0019 .. Sale Price $ N/A Date of Sal. NIA. "AS OF" date 2/2/2006 Property Rights Appraised Loan charoes/concessions to be oald bv seller $ NIA . lXJ Fee Simple R.E.Taxes$ 616.88 Face/CG) TaxYear 2006 HOAS/Mo. N/A ~ Leashold Lender/Client Robert G. Frev Esa. c/o Frev & Tilev Attornevs-At-Law Condominium (HUDNA) 5 South Hanover Street Carlisle PA 17013 PUD Source LOCATION 0 Urban ,2i. Suburban ~ Rural NEIGHBORHOOD ANALYSIS G..d A ~ BUILT UP 8 Over 75% ~ 25-75% ?= Under 25% Employment Stability :[ ~ :- GROWTH RA TE Rapid ~ Stable :- Slow Convenience to Employment ===~; _ PROPERTY VALUES ~ Increasing .... Stable ~ Declining Convenience to Shopping _.... DEMAND/SUPPL Y Shortage ~ In Balance ~ Over Supply Convenience to Schools == MARKETING TIM E Under 3 Mos. X 3-6 Mos. Over 6 Mos. Adequacy of Public Transportation i == : PRESENT LAND USE%. LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING Recreation FacIlities a. == I Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of FacUlties _ 2-4 Family ~ Likely Owner ~X S(OOO) (".) P'opo'" Compollbl!1y ; ~ _ · ~ M 01lH' om IIy --..Qli ,. p..,... X T 000" 1 00 lo. Now P..'o,lI.. horn Oo"m..'o' C"d. i- X _ Commercial ~ To: Residential Vacant (0-5%) 500 High 100:t Police & Fire Protection ~ ~OO ~ Industrial 0% Vacant (over 5%) 0 Predominant General Appearance of Properties ~ X Vacant 35% 200. 30:t ADDeal to Market X ~ Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.sublect site is located In an eXDandlna area of of slnale farn IIv horn es and farm s between Carlisle and Mechanicsbura. Shoooina and other am enitles are within a short drivina distance. School system is Cum berland Vallev School District students are bused. SMSA 42-3240 Site Is located on the south west & south east corners of Wolfes Bridge & West Middlesex Roads. POD' P =- =- = =-= == =- - == == l= ~ ~ Dimensions Refer to leaal descriotion in addenda of this reDort Topography Level to Rolflna Slle Area 104:t Acres per tax mapping records Corner Lot Yes Size Laraer than norm al Zoning Classification RF-Residentlal Farm District Zoning Compliance Yes Shape Rectanaular HIGHEST & BEST USE: Present Use Vaca nt La nd Other Use Resldentla I DraInage A ooesrs Adea uate UTILITIES P)!.!!lIc Other SITE IMPROVEMENTS Type Public P~te View Good Electricity ~ Street Asphalt [&J ~ Landscaping None Gas _ N/A Curb/Gutter None 0)= Driveway None Water ~ None Sidewalk None ~:-= Apparent Easements None. exceot R/W & Elec. Sanitary Sewer i== None Street Lights None :=- FEMA Flood Hazard Yes" X No X Storm Sewer None Aile v None FEMA" MaDlZone 420363 Zone C & X Comments (Apparent adverse easements, encroachments, special assasaments, slide areas, etc.): There are no aooarent adverse easem ents encroachm ents or other adverse conditions. Public water and sewer are approxlm atelv 1 m lie from site and would need to be extended to maxim Ize future develoom ent of site. North Middleton M.A. will not extend farther into this area. Thl underllgned hu rlcltld Ihnl rlcenl III.. 01 proplIll.. mOil Ilmilllr end proxlmlte 10 IU'llcI and hu coftlldllld Ih..1 In Ihl marklt Ina'YI'I. Till ducripllon Inelud.. I dolllr Idju.lnunl. rellacllng markat nlcllon 10 Ihou 1111I.. 01 Ilgnifleanl Vlrlltlon bll...n Ihl lubjlel and COllp.,lbll prOplrtlll. II I Ilgnllleanlltllll in Ihl eOlllpl,.bll proplrly II IUPlllor 10. or mOil Inorlbll tllan, Ihl IUbjecl prop Illy, I .lnuI (.) Idjuelnlanl II IIIldl, Ihue ,.ducing Ihl Indicated value 01 .ublacl; If I Ilgnlllnnlll.m In thl complrlbll I. inlerlor 10. or I... lIyon'll Ihan. Ihl IU'fUI prop Illy. I plu. (+) Id/ullmlnl I. m.dl. IhuI InCl.IIlng Ihl Indlcllld Vllul ollhl lubleel. ITEM SUBJECT COMPARABLE NO.1 Wolfs Bridge R. 231 N. Middlesex Rd. (Rear) Address Carlisle Carlisle Proximitv to Subiect . ..' . 1.2 M N Sales Price $ N/A i<~.'.".; " $ Pricel Per Acre $ N/A !tI $ 7.185 !tI:S',.. Data Source Insoection CH Records/M LS Data VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +(O)$Adlultmlnt Sales or Financing.... ........' j' None : 0 Concessions ..,...~,'\;'.:, :.;. None : 0 DateofSalelTime 2/2006 2/2005/3%: 216 ~ Location Suburban Suburban / -10% : -718 ~ SlteNiew Good Slm liar : 0 ! Lot Size 104 :t Acres 78.64 Acres: 0 Zonlnn RC & RF. RF : 0 Road Frontaae Adeauate Inferior +10%: 718 Other CF+10'/olm D-5%: 359 NetAdl.ltotal\/'!:"."";>.'. fXI..., I. '$ 575 ~~~::\:~tValue ....,i..:~~.~i~~::;'i;:~,W)iitl~~I~c~l~ $ 7 760 Comments of Sales Comparison: See Attached Addendum. 565.000 COMPARABLE NO.2 415 East Old York Rd. Carlisle 5.9 MIS ....:.,;.,'.;..:.,':.:'".,:<: $ 7 354""'" . ~,'?;-:-.i,"'-':::;;'" S \LJ'~ .;.:_.:};...~.;;, Court House Records DESCRIPTION I +1-l$'Adluslm.nl Unknown : Unknown : 1/2006 : Suburban : Similar : 91.11 Acres : AC Aa Con +5% Inferior +10% 1m P. -10% IXJ~I. :$ je~~;~~\t!.:;!~i~;'':1;~'~;Jg?1 $ COMPARABLE NO.3 The Preserve M echanlcsbura . 8.4 M I ENE 670.000 ,"."' .;,....'v,. $ $ 10.003 tlI;::' '" Court House Records DESCRIPTION J +(-)$ Adlusrm.nl o Unknown , 0 o Unknown : 0 o 1/2004/6% : 600 o Suburban /-100k -~ -1.000 o Similar : 0 o 60.88 Acres: 0 368 RC : 0 735 Inferior +10% ' 1.000 -735 1m o. -10% : -1.000 36 8 fl + r X I - ' S 400 7 .72 2 ;:~~~~\~;~'1-'~;~~i;'5';~~~g.il $ 9 .6 0 3 609.000 Comments and Conditions of Appraisal: Prooertv has been aooralsed In Its "AS IS" state under market conditions at tlm e of analvsis. RetrosDectlve Value. the "AS OF" date for this aDoralsal analvsls Is 2/2/2006.000. Final Reconciliation: After adlustm ents a ranae from 57.722 to $9.603 per acre was determ ined chosen value Indicator $8.000 Der acre. Therefore 104 acres times $8.000. $832 000. Gross acreaae from courthouse records. I(WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS OF February 2. 2006 to be $ 832 000 I (We) certify: that to the best of my~nowI8dg. and belief, the facts and data usad herein are true and correct; that I (we) personally inspected the subjecl property and Inspected ~ble ::;)cilr~~epo;;Jd that I (we) have no undisclosed interlllt, prlllent or prospective therein. Appraiser(s) ~ -==-. f) . 7 / Review Appraiser ODid 0 Did Not Steven W. Barrett. ~RPA. SRA (If applicable) InspeclProperty opti.._" Lind Form 04/11 C e rtlfl e d G en e ra I A P P ra I s e r Pt.....~ ..iIIg ACt..n..... 101.234.1727 .........b..... S.W. Barrett Real Estate & Appraisal Services S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals . Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser . ~~~ January 29, 2007 Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 RE: Annendale Development Carlisle, Cumberland County Dear Mr. Frey; The appraiserls certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Seven Hundred Twenty-Four Thousand Dollars $724,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~y.. ~.J Cassandra J. Crockett PA State Certified Residential Appraiser RL-OOI348-L ~5TL--r) StevenW. Barrett, SRP A, SRA, ASA P A State Certified General Appraiser, GA-000298-L ] S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 J Steven W. Barrett, SRPA. SRA, ASA State Certified General Appraiser 1..'.'.'.'.' ~~. ;w. A ~@~ II,i.....1~.... )-d:. '.> ; @ ri;.,. ~ January 29, 2007 lit qs Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 RE: 910-942 Rockledge Drive 920-943 Forest Court Carlisle, PA 17013 Dear Mr. Frey; The appraiser Is certify that the subject property has personally been inSpected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I1we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Valne Reported: One Million Six Hundred Thousand Dollars $1,600,000 The appraiser/s also ceJiify that there is no fmancial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~ LrJTLIj- Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L fll~'i; f"i"'<~.. ~,~r Client Property Use Property Address City Building Name Owner/Occupant Summary Report File No. 06-0377C PAGE 1 UNIFORM COMMERCIAL/INDUSTRIAL SUMMARY APPRAISAL REPORT. SMALL PROPERTY File Number 06-0377C Summary Report Map Reference 04-22-0481 Zip Code 17013 Census Tract 0124.00 APN 208A & 210 S. W. Barrett Real Estate & Appraisal Services State P A Intended User(s) of Report The Intended User of this appraisal report is the Client. No additional Intended Users are perm itted without the permission of the appraiser(s). Intended Use of Report The Intended Use is to evaluate the property that is the subject of this appraisal for current market value. Scope of Work Standard Rule 2-2 of the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Practice of the Appraisal Institute. require that the extent of the process In which data are collected, confirmed and re orted be described' and the Definition of Market Value as stated on a e 9 of this re ort. X Complete Appraisal Limited Appraisal due to the following departures from Standard 1 No departures Invoked. this property is beina appraised in its current liAS IS" condition. Retrospective Value, the liAS OF" value of this analysis is 02/02/2006. ~ Summary Appraisal Report THREE YEAR OWNERSHIP HISTORY Owner Recording Reference Date Most Recent Phillips & Frey 29M -998 08/04/1981 $ Previous Phillips & Frey 23E-311 04/18/1969 $ Previous $ ~~ $ Current Contract U Option: U listing Price $ Buyer N/ A Contract Price $ Seller N/A Closing Date N/A Analysis/Comments: The legal description / deed has been reviewed and there appears to be no known unusual title discrepancies. A copy of the deed Is In the addenda of this report. Price Paid 1.00 1,200 Terms of Sale Outright Sales Transaction Outright Sales Transaction N/A N/A .,i,,'n,fNEIGHBORHOODDESCRIPTION:;F;,: . ...... Boundaries: Subject Is bounded on the north by 1-81. on the east by Hanover Street. on the south by Marsh Drive, on the west b Walnut Bottom Road. Neighborhood Built Up land Use: Single Family Industrial Single Family Multifamily ........ Office .. : : : : : : : : : Retail Industrial' . . . . . . . . . 75 % 45 % Office -ll % Multifamily ----1! % o % Retail --1.Q. % Vacant 25 % und~UPPIy Ba~lced ove~ply Vacancy X 0-5 % X ---0:5% 5-10 % X 5-10 % 0% 1 Mile t Miles .25 Mile Miles .50 Mile Location Development trend' . . . . . Value Trend . . . . . Vacancy Trend . . . . . . . . Rental Demand ::::::: Distance.CBD /SFlYear rowth to Analysis/Comments: The Borough of Carlisle is centrally located in Cumberland County on the west side of the Susquehanna River. It is bounded on the north and east by Route 76--Pennsylvania Turnpike, on the south by Interstate 81. and on the west by U. S. Route 11. The neighborhood appears stable. with no apparent adverse conditions. A full neighborhood as well as regional analyses will be retained in the appraisers files. "'''-''''8 IT E . OESeR I PT I 0 N:P.!,;:~;G:0:~0;;:';~'ilS.;;,: . legal Desaiption A copy of the current legal description is In the addenda of this report. Environmental Problems Known or Suspected Yes U No l.!J Site Size 4.08 Acre Usable land Area 4.08 Acre Excess Land Area Site Dimensions Irregular, refer to legal description Street Frontage Rockledge Dr. 436', Garland Dr. 310' + 341' arc 00 See Addenda None N/A e Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced uainll ACIIOftw.,I, 100.234.1727 www.lCiwlll.com S. W. Barrett Real Estate & Appraisal Services ..':. ':;:(.:S;j..:;':t.N:SI:tef,~D'E~GRI~e,TtQ:N$r;tCin'trn:'u:ea:W~.~~;!;~~if.! Street Improvements: Street Width . 35' :t Street Paving : : : :: Asphalt Sidewalks Concrete Curbs & Gutters. . .. Concrete Storm Sewers' None lighting ...:::: Overhead in street Soil Conditions Appears stable from su ace Inspection Easements None observed, with the exception of publiC utilities Encroachments None observed Current Zoning R.3 High Density Residential District Zoning Change: Not Likely . X' Likely . To N/A Uses Allowed Under Current Zoning Five Permitted Uses: Four Accessory Uses: Five Special Exception Uses: Current Use Townhouse I Garden apartments are permitted. under permitted uses. Analysis/Comments: There are no apparent adverse easements, encroachments or ot er adverse conditions. In addenda of report. Utility: Electricity Gas ..::::::: Water Sewer Telephone' : : : : : : Ingress/Egress . . . . . Street Frontage Shape .....:::: Functional Utility .... Visibility ........ landscaping . . . . . . Drainage . . . . . . . . Adequacy of Utilities .. Traffic Pattern Traffic Volume Provided By: Public,PPL Public, UGI Public, CBMA Publlc,CSA Public, Em barq TOPOgraPh~ level X Mod Slope 8 Steep Slope 8 At Grade X Above Grade Below Grade Corner Lot . . . . . . . . . . . . . . . . ~ i Underground Utilities .......... Railroad Access . . . . . . . . . . . . . Earthquake Zone ............ FloodHazanlAroa............ y ~ Map # 425382 00048 Date 02/03/1982 Describe: Legally Conforming Yes l!J No U Food ap located . ..::~.~/:;:..:\-_:...;; :,;0~;~S'S!ESS;M'EN1m~~'.N,Dttr~IE:. . AssessmentYear 2006 APN 208A & 210 Total $ 1,435,000 Land ............ $ 377 ,360 BulldingCs) . . . . . . . . .. $ 1 ,057 ,640 Other .. . : : : : : :: :: $ N/ A Special Assessments: here are no spec a Reassessment Issues: Cum berland County was reassessed in 2004, effective for tax year 2005. No new reassessment has been scheduled. Analysis/Comments: T e subject property current y IS un er assesse , ased on current market condit ons. Year Taxes Current Taxes 2006 $ 24,663.35 Estimated Taxes. . . . . . N/A $ N/A Tax Assessment . . . . . . - $ .59 Year of Next Reassessment' 001<" . . /SF Property Type Multi Family Building Floor One Two Six Two Gross SF 5,100 36,720 Construction Type .Net SF Total .Usable Area 41 ,820 Rentable Area X 1971 Year Built .......................... Building Efficiency Ratio . . . . . . . . . . . . . . . . . .. 20 Effective Age. . . . . . . . . . . . . . . . . . . . . . . .. 50 Total Economic Life ..................... 30 Remaining Economic Life .................. Floor Area Ratio . . . . . . . . . . . . . . . . . . . . . . . Ground Coverage Ratio ................... 0% 24 % 12 %. Row, Townhouse Use Type Office Retail ............... Warehouse. . . . . . . . . . . . . Manufacturing. . . . . . . . . . . . Distribution . . . . . . . . . . . Research I Development . . . . . . Multi Family . . . . . . #Buildings Seven Net SF #Stories Two Use % Unknown 100 Parking: On Site . . . . . . . . . . . . Adequacy . . . . . . . . . . . Covered . . . . . . . . . . . . Parking Garage . . . . . . . . Paved ............ Number of Spaces ...... Industrial Only # Overhead Doors . . . Floor Height . . . . .. - FT CelUng Height . . . .. - FT Column Spacing -FT x -FT e Copyright 2001 by The Appraisal Foundation. All rights reserved. ProdU<:ad uaing ACloollw.... 100,23<4.8727 www.aciwah.com S. W. Barrett Real.Estate & Appraisal Services . ...."I\IIPR;OXtE.ME.Nts:.~D.ESl~RIRtl0Nf.t7c8n.fin)(..6a;'.;i;i:L:<;.j,:,:..:.,:-:-?,':;.;;)" Building Description Improvement Rating d Foundation Frame Floor/Cover" . . . . . . . . . Ceiling . . . . . . . . . Exterior Wails. . . . . " . . . Interior Partitions. . . " . . . Roof Cover . . . " . " Plumbing .::::::::: Heating A'r Condifioning . . " . . . . Electrlcai . . . . . . . Elevators .......... Parking .......... Insulation" . . . . . . . . . . Sprinkler .......... Roof Support' : : : : : : : : Concrete Wooden Hardwood, Vinyl Drywall Brick Drywall Asphalt Kitchen, Full Bath Electric baseboard None 100 amp None Asphalt paved/two spaces per unit Adequate None Wooden Trusses Appeal/Appearance Floor Pian/Design ...."....". Construction Qualify. . . . . . . . . . . Exterior Condition . . . . . . . . . . Interior Condition ........... Roof Cover . . . . . . . . . . . . Plumbing ............... Heating ................ Air Conditlonrng . . . . . . . . . . . . . Electrical . . . . . . . . . . . . . Elevators . . . . . . . . . . . . . . . . Parking Area. . . . . . . . . . . . . . . Insulation . . . . . . . . . . . . . . Sprinkler ................ Landscaping' : : : : : : : : : : : : : : Site Improvements: Concrete sidewalks, asphalt 0 street parkmg area, lawn. and mature landscaping. Personal Property or Other Non-Realty Interests Included in Valuation: (K] No included in this appraisal analysis. DYes No personal property. or non realty interests are Summary Report File No. 06-0377C PAGE 3 HIGHEST AND BEST USE AS IF VACANT: Legally Permissible Uses: The site currently Is zoned R-3, High Density Residential District. The use represents a legally conforming use and would be compatible with the established character of the neighborhood. Physically Possible Uses: PhYSical aspects of.the site impose the first constraints on the possible uses of the property. Size, shape and topography are key determinants of physically possible uses. Financially Feasible Uses: The site is located In an area developed with similar uses. Development of the site with townhouses would be likely, given the location. and would represent a financially feasible use. Maximally Productive Use: The most productive use of the site given the location is townshouses. Analysis/Comments: The highest and best use of the appraised site presuming It to be vacant and available Is townhouses. HIGHEST AND BEST USE AS IMPROVED: Legally Permissible Uses: The legal possibilities that place controls on the use are zoning, deed restrictions and set back regulations. The Improvements represent legally conforming use and compatible with surrounding properties. Current building codes appear to have been met as well as environmental reaulatlons: therefore. a permitted use. Physically Possible Uses: Physical aspects of the property "As Improved", Include the size, design and condition. The 1m rovements a arentl meet re uirements and are not excessive relative to the site's ca aci . The h slcalla out is designed to provide a equate safety and allow easy ingress and egress rom the site and mprovements. Financially Feasible Uses: The Improvements provide a return In excess of the land value as vacant and available. No other alternative use could economically justify demolition of the subject improvements. Analysis/Comments: The subiect property as currently Improved, meets current highest and best use guidelines as stated above. Copyright 2001 by The Appraisal Foundation. All rights reserved. oduced utino ACllOllw.., 800.234.8727 www.......b.com S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0377C PAGE 4 ,,'" ':"'.. . :', >,"':;"':;f:;~ntV~'~:OATIOt~fM"E:rHOOS1SEEE~m:El)~"s':?~'f~j.jr~~~' , Cost Approach 0 Income Approach 00 Direct Sales Comparison Approach [K) Reasons for Excluding an Approach: The Income and Direct Sales Comparison Approaches were used to estimate market value. The Cost Approach was found not to be applicable for this analysis. MARKE:t'VAtlfEiESrFIM:A'T:E:11F:':N'G;N-r~REA]12l:j~im:EMS;'t'.',;;~;ii:) -, ] Market Value of Personal Property $ Market Value of Other Non-Realty Interests .Ndrie" rncru"aecJ" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ Total Market Value of Non-Realty Interests . . . . . . . . . . . . . . . . . . . . . . . . . . $ ........ ...... ...................................... Analysis/Comments: No non-realty items were considere N/A N/A o ] . ,. ..r:.-":' ,,~;. '~: ;" "; : :;/-;:~;~@i;Mr ~d"- :~;::' ;, Data Sheets AU 00 Subject Location/Address Rockledge & Forest Ct. Proximity to Subject N/A Map Reference 04-22-0481 Deed Reference 29 M - 998 Date of Sale N/A Exposure Time None Data Source Inspection Site Size SFO Aaes 00 4.08 Frontage 436' & 310'+341'arc Zoning R-3 High Density Reside Utilities Public, W S G'& E Site Improvements Concrete Sidewalk ft ~ D.- ~ ~,": 'l> I)' ~..'.. ~ ~.:.! m I!,.... fI ~. ~ I Total Adjustments . . . . . . . . . . . . . . . _ . . . . . . . . $ Indicated Value Per Unit .................... Comparable #1 Post & Claremont Rds. 2MI NE 29-08-0575-001 275-1220 06/21/2006 3 Months Owner & C. H. Records 7.09 Acres 821' & 340' R-1. Residential Public. W S G & E None 74.048 Fee Simple o Bank Loan o Outright Sale o Time o Similar Level Rectangular 1 Averaae Public None Slm liar o 74.048 $ Comparable #2 Beech & Pine Streets 1.5 MI NE 40-22-0487 -117 257 -2933 06/13/2003 One Year :I: Realtor & C. H. Records- 3.09 Acres 500' Main Frontage Village Public. W S G & E None $115.000 $ 37.217 Fee Slm pie o Cash o Outright Sale o Time +7.8% 2,903 Similar Level Rectangular 1 Average Public None Slm liar 2.903 40.120 $ Comparable #3 West Louther Street 0.70 MI N 29-20-1794-028 271-1228 10/04/2005 None Court House Records 2.65 Acres 425' R-2. Residential Public. W S & E None $160.000 $ 60,377 Fee Slm pie o Unknown o Outrlaht Sale o Time o Similar Level to Rolina Slightly Irregular 1 Avg. Public None Similar o 60,377 ~ Analysis/Comments: Ad ustments: Time ad ustment was based on a 3% annual a reciation rate. No other ad ustments were required. After adjustments a ranae of 74,048 was determined. Chosen value indicator 60.000 per acre. Unit of Comparison Per Acre Sales Price . . . . . . . $525.000 Priee Per Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . $ Property Rights .Conveyed . . . . . . . . . . . . . . . . . . . . F' ~djustment ....:::::::::::::::::::: Inanelng Adjustment. . . . . . . . . . . . . . - - . . . . . . . . . Conditions of Sale . . . . . . . . . . . . . . . . . . . . . . . . Adjustment . . . . . . . . . . . . . . . . . . . . . . . Market Conditions . . . . . . . . . . . . . . . . . . . . . . . . Adjustment .::::::::::::::::::::::: Other Adjustments Location T opograp~y. . . . . . . . . . . . . . . . . . . . . . . . . ShapelUtllity . : : : : : : : : : : : : : : : : : : : : : : : Utilities ZSite,lmprovem-ents . : : : : : : : : : : : : : : : : : : : : on ng Total Site Units: Acre Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . $ Estimated Site Vallie" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . - . . . . . . . . . . - . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .EXc:r:~~ (A~[f . . . . . . . . . . . . . . . . . . . . . . . - . . Excess Land Area Units: N/A Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Estimated E:xcess la.nd ~alue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . - . . . . . $ ............... ............................... ... .......... ~ 3 ] ] .. CopyrJghl2001 by The Appra;sal Found,!;o.. AI rights reserved. ~ Ptoduced using ACllOllWn, 800.23...727 www.lICiweb.com 4.08 60,000 244,800 None N/A None 1 S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0377C PAGE 5 . ~:. ~.~ .' .- :Y;~';.: ,': ::'!)~.;.': ~(:,:) }'</~': :::..::.:" ,," ,'. ','~,_ '.~ "'_"- ;:':~. ",,c. ;," ,-:.. --, 1 .... 'i/COS!;;~~'PPR.()'A'CH:~;::i;~;';\'~:;::'i;,.i,' Cost Source Marshall Valuation Services. and supported bv local contractors Component No. Size Unit Cost $ $ $ $ $ $ $ $ $ $ $ $ Reproduction U Replacement ITCost New of Improvements $ Plus: Indrect (Soft Costs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Plus: Entrepreneurial Profit ............................................ %. .. . . . . . . . . . . . . . . $ Total Cost New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Less: Physical Deterioration' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %. . . . . . . . . . . . . . . . . Less: Functional Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . . . . . . . Less: External Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '.' '.' . %. . . . . . . . . . . . . . . . . Total Accrued Depreciation (DeterioraEion & Obsolescence)" . . . . . . . . . . . . . . . . . . . . . .. . . $' . . . . . . . . . . . . . Depreciated Value of BuDdlng(s) . . . . . . . . . . . . . . . . . . . . . · . . . . . . . . . . . . ... . . . . . . . . '($ ) Plus: Contributing Value of Site Improvements' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Depreciated Value of Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 . $ ........... ..... .... ... ........ ........ ...................... Analysis/Comments: Cost new from Marshall Swift Valuation Service Handbook and local cost analysis was considered, but deemed not credible due to the age of the improvements. Land value from Market Data Comparison. Depreciation based on agellife observed condition and Market Data Analysis. Estimated Remaining Economic Life is 35 years. Value reported within the Cost Approach section of this report is for "Land Only". ] .~.":'.'.' >~] 1 ~.,.. :.;.'ij.'........... ~ :~ ~ n~ir ~:;:. t -:.:':'. :' ~:. Cost N/A . Estimated Site Valus $ Plus: Estimated Excess'Land 'Villus' . . . . . . . . 0 0 0 0 0 . 0 0 0 0 0 0 . . . . . . . . . . 0 . . . 0 0 0 . 0 0 . . . 0 0 0 . . . . . . . . . . . 0 Plus: Depreciated Value of Improvements' . . . 0 0 0 0 0 0 . 0 0 0 0 0 0 . 0 . . . 0 . . . . . . 0 0 0 00 0 0 0 0 0 . 0 0 0 0 . . . 0 . . . . 0 . . 0 Plus: Market Value of Personal Property anH)tner l-Ion-Ftealfy lnlerests . 0 . . . . . . . . . . 0 . . . . 0 0 . . 0 . . . . . 0 . . . . . . . . 0 . . . Indicated Value Before Adjustmentfor Interest Appraisal 0 . . . . . . . . . . 0 . 0 0 . ~ . . 0 0 0 0 0 0 . . . 0 . . 0 . . . 0 0 . . $ Less: Adjustment for Interest Appraised . . 0 0 . . 0 0 . . 0 . . . . . . 0 0 00 . . 0 . 0 0 0 . . . . . . 0 . 0 . . . . . . . 0 . . . Value Indication. Cost Approach . . . . . 0 0 0 0 0 0 . 0 0 0 0 . . 0 . 0 . . 0 0 . . 0 . 0 . . 0 . 0 0 0 0 0 0 0 . 0 0 . . . 0 . 0 0 .0 0 0 . $ Rounded: . 0 0 . .' . . . . .. 0 . . . . . 0 0 0 0 . . 0 . 0 . 0 . . 0 . . . . . . . 0 0 0 0 0 0 0 0 0 . 0 0 . . . . . . 0 0 0 0 0 S ................. ............ ... ................ ..... ... ...... ......... 44.800 None N/A o 245,000 N/A 245,000 245.000 Tenant Name Beginning Date Term Lease Type. Tenant Size (SF) Rent Per SF Rent Concessions Adj. Adjusted Rent Per SF Adjustment for Market Conditions Adjusted Rent Per SF C Copyright 2001 by The Appraisal Foundation. All rights reserved. I~...~."....' ~7:t !, fli!' ";.".' E ,:-~<_,::~~>.t!-.} -'"; .7~ ; ~ ~ Data Sheets Address Proxlmity to Subject Map Reference Year Built Gross Building Area Number of Stories Current Vacancy % Construction Type ConstructIon Quality Condition Parking Date of Rent Survey Asking Rent Lease Period Tenant Improvement Allowance Concessions # Units Complex , g I ~ 1 i,;';:",INi'G:aMf~E:;~ip;RIB'0"~~mift{REt Att 0 Subject Rockledge & Forest Ct. N/A 04-22-0481 1971 Comparable #1 F~ Loop Avenue 5 iles t 29-16-1094 1976 Comparable #2 W. Ridge Street .5 Mile t 04-22-0483 1976-78 Comparable #3 Eo Willow Street 0.14 Miles t 03-22-0485 1975 16,000:1: 0-5% Two 22.000:1: 0-5% 41 ,820.00 46.080:1: Two Two 0-5% 0-5% Row. Townhouse Row. Townhouse Average AveraQe Average Average 90:1: Spaces Adequate 08/2006 08/2006 $6.720 per unit ($560) $6240 Der unit ( 520) Annual Annual Two Row, Townhouse Average Average to Good Ade~uate 08/2 06 $7,680 per unit ($640) Annual Row. Townhouse Average Average Adequate 08/2006 $6.960 per unit ($580) Annual None None None None None None None None 41 Units 48 Units 16 Units 22 Units ar.ous ar ous arlous arlous Varies Varies Varies Varies Annual Annual Annual Annual (N) Net (N) Net eN) Net 970 (N) Net 1,020 960 1 ,000 $ 6.59 $ 6.50 $ 7.92 $ 6.96 None None None None $ 6.59 $ 6.50 $ 7.92 $ 6.96 None None None None $ 6.59 $ 6.50 $ 7.92 $ 6.96 ProcIllC8IIlII1ng ACllOllw.l. 100.23""727 _..ciwebAlI'I S. W. Barrett Real Estate & Appraisal Services '1" .....M: 'E' ..' .p..... .. . ". ':'.:;. .': . /.......... ................':.)i...,..."...~~;.....v..,.........;,>. ....."...>....,.:.....",...:........... :....:.:.;....;.".:...,;...:...> NCO '.AP.ROACH\I.REN':r'AL COMP'AR'ABliE;;B'UIEDING;;::ANAbMSIS'.:conbnued location Average Average Average Average Quality Average Average Average Average Condition Average Average Average Average Unit Rm. & Bath 5-2-1 Similar -.79 ( -10% )Superlor Similar Total Adjustments 0.00 0.00 -0.7.9 0.00 Indicated Market Rent $ 6.59 $ 6.50 $ 7.13 $ 6.96 ] 'lease Types: Gross lease (G). Net Lea~e (N), Triple Net Lease (TN). Modified Gross (MG), Expense Passthroughs (P), Sales Overa e Rents 0 Common Area Mainfenan e C Renewal 0 tions R Analysis/Comments: Pro e owners landlords and real estate mana ers were contacted within the eneral market area to determine rental/lease rates. It should be noted that lease data Is not public Information. This nformation, and other miscellaneous data is maintained In the office files to comply with the request for confidentiality. All three market rentals/leases are from the greater market area, and verified through the leasing agent or property owner. ] ) ~ Tenant Name Various Rented Area (SF) 41 ,820 Beginning Date Varies lease Tenn Types Unk. IN) Net Current Actual Rent 6.59 Effective Rent / SF 0.00 :~'~. i:~~ d B ~ ';.:;:,;I:Si~~fMi' ~ ,..j;, ~;- ~: Analysis/Comments: Renta Income IS a mIxture 0 actual and sta I ized cash flows. ons dere It air market under current stable conditions. Each unit Is currently leased @ $560 per month / $6.59 per square foot. . There is a $25.00 monthly pet fee with approximately 50% of the units participating, considered "additional income". I.:.,........... & Income: ~m ~ Gross Potential Income $ Vacancy and Collection . . . . . . . LOss'_ % ($ Other Income . . . . . . . $ Effective Gross.'ncome. : : : : : :: $ ~".'...'" ~. F $ Actual Comments and Calculations Stabilized Actual Income; based on per unit income $ 275,520 Pet Income $ 6,000 $ o ) Projected V & CLoss. 5% ($ 14,076 ) Projected Effective Gross Income $ O. $ 267,444 Actual R.E. taxes based on assessment & tax rates $ 24,633 Actual insurance expense, provided by agent $ 5,320 Estimated from current market, 4.75% EGI $ 13,372 Water, Sewer, Electric $ 3,980 Trash $ 5,498 Actual10vided by owner $ 19,577 Payroll 56,168, Administrative $13,720 $ 69,888 Estimated based on overall property condition ca>. 2% $ &,349 $ 147,617 0 3.53 $ 119,827 hiS estimate IS m,C."., ~ ~....'..' ~ ~ $ J ~J C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced using ACI software. BOO.23H727 www.lciweb.com ~ S. W. Barrett Real Estate & Appraisal Services Summary Report File No 06-0377C J PAGE 7 ': . d""" . ':.: ..:i?""/:;.YIEED'C:A:PltAt;;IZAf:IGfN~.'W;i<t:;i'.:t~~('::;::::~;:::.;:::":.t~~S;;Ex:';r:J':;;;":: ,~ ;{:;:~:~:~. ." ' '; '. '"7/'::;/":':':"( ;.. " ~ Cash Flow Analysis in Addenda Yes 0 No l!l Market Rent Scenario Contract Rent Scenario Forecast Holding Period . . . . . . . . . . . . . . . Beginning NOI . . . . . . . . . . . . . . . . . . . . . $ $ NOI Pattern Reversion Assumption' . . . . . . . . . . . . . . . Yield Rate . . . . . . . . . . . . . . . . . . . . . . . . . . Value Estimate' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ N/A N/A . . . . . . . . . . . . . . . . . . . . . . . . . . $ Analysis/Comments: Not utIlized for this analysis. . . " ';:Atld lJSm'MENT~\F:O'RI;iIN;T,EREs1tf.~RP.~A'I:SE[);;,L,;,;t~i;"i:&'~*L . . . '. :;"! ;'l;"'j./~\;~>/::<.:::~'X;:<::,.:,:~:~. ;.' '. .-'" . - ,..~';. . ,'; .. . -,-. '. ,~"".; Value Estimate - Market Rent Scenario $ N/A Value Estimate - Contract Rent Scenario . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '$ N/A Difference (Adjustment for Interest Appraised). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '$ 0 .... ..... .... .............................,.. ...... Analysis/Comments: Market rent and contract rent for the subiect are at the same level: therefore. no adTustment is reauired difference for interest appraised. Value Indicated by Direct Capltallzation/Yield Analysis (excluding excess land) . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,585,182 Plus: Estimated Excess land Value '$ None Value Indication - Income Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 1 ,585,182 Rounded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :$ 1,585,000 . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 01 R E CT" sALES"coM PARIS:O\N:1:A:ee'R'dA.(t;Hte7.0]"":B1(:R~B'.:LrEtB:tl'ltftjlf(G?:AfNWI]~stS."?:;(~;it'\]<~;' '. Camp Sheets Att l:KI Subject Comparable #1 Comparable #2 Comparable #3 Address RockledQe & Forest Ct. S. Washington, Mech. Chester Rd., E. P. Twp. Hamilton St., Carlisle Proximity to Subject N/A 9.3 MI E 14.5 MI ENE 1 MIN Map Reference 04..22-0481 20.24..0785-227 09-16-1052-052 06-19-1641-105 Data Source Inspection Court House Records Court House Records CH Records & Owner Gross Building Area 41 ,820 12,064 9.540 9.000 Net Building Ar~ Unknown Unknown Unknown Unknown Site Size SF Aaes 00 4.08 1.05 1.20 0.62 land-to-Building Ratio 4.25 3.79 5.48 3.00 Year Built 1971 1995 1998 1965 Construction Type (6) 6 Unit & (1) 5 Unit (2) 6 Unit Townhouse (1) 10 Unit Townhouse (2) 4 Unit Townhouse Construction Quality Average Average AveraQe Average Condition Average Average Average Average Parking 90:1: Spaces Adequate Adequate Adequate Other # of Units 41 12 10 8 Sale Price $ N/A $ 800,000 $ 664.000 $. 450,000 Date of Sale N/A 07/26/2005 10/01/2002 04/09/2001 Exposure Tame None Unknown Unknown None Property Rights Conveyed Fee Simple Fee Simple Fee Simple Fee Slm pie Adjustment 0 0 0 0 Financing Unknown Conv. Bank Terms Unknown Conv. Bank Terms Adjustment 0 0 0 0 Conditions of Sale N/A Outright Sale Outriaht Sale Outright Sale Adjustment 0 0 0 0 Excess land None None None None Adjustment 0 0 0 0 Non-Realty Interests None Considered None Considered None Considered None Considered Adjustment 0 0 0 0 CElTerms Adjusted Price $ 0 $ 66,667 $ 66,400 $ 56.250 Other Adjustments: None I Typical Time +1.5% Time +9.8% Time +14.3% Market Conditions Adjustment 0 1,000 6,507 8,044 location Average Superior -10% Superior -10% Similar Adjustment 0 -6,666 -6,640 0 Quality Average Similar Similar Similar Adjustment 0 0 0 0 Condition Average Superior-10% Superior -10% 81m liar Adjustment 0 -6,666 -6,640 0 Econ. of Scale Laraer Com plex Superior -10% Superior -10% Superior -10% Adjustment 0 -6.666 -6,640 -5,625 Total Other Adjustments 0 ..18.998 -13,413 2.419 Indicated Value Per 52.987 $ 58.669 Per Unit $ 0 $ 47,669 $ Produced UIi\g ACllllllw.., 800.234.8727 www.aciweb.tonl ] ~ u ~ ... ~." .:.::: ~,,:{ q..'..-....,', fi~. fD mi,. ~ ~. ~ ~..'.; ~~.. ~~ ~ j . C Copynght 2001 by The Appraisal Foundation. All nghts reserved. S. W. Barrett Real Estate & Appraisal Services ''::DtRE'C;P;'SAl2ES}:~'OM'PARISD~N:AfA~eRO'~Gff\lG~O''M:BlfR}\Td>m81BiurEt:(5);N:Gi:~iN;~ Analysis/Comments: Ad ustments: Time ad'ustment is based on annual a reciation rate of 3%. Location ad'ustment for sales # 1 & 2 beln'g located In eastern Cumberland ounty. Condition adjustment was taken for sales # 1 & 2, being newer construction. Economy of Scale adjustment was taken for all three market sales, a larger complex normally sells for Jess per unit, than a smaller complex. No other market adjustments reauired. .......:F.E.E;.s.,.lVre.l2s"OR1.1dil:t)\SE;[j;f.E~e8}Q.e:E~;Et.RGi;rB~];t~'~~N;bJJ;R~riIQ'SJJ.~~';0:;;;:r:3:;::".;.:' j Comparable #1 Fee Simple or Leased Fee Fee Slm pie Gross Potential Income . . . . . . . . . . . . . . . . . . . . . . . $ Vacancy and Collection Los; % . . . . . . . . . . . . . . . . . . . . . Effective Gross Income . . . . . . . . . . . . . . . . . . . . $ Operating Expenses . . . . . . . . . . . . . . . . . . . . . . . . $ Expenses/SF Gross Buildil;g'ATea' . . . . . . . . . : . . . . . .. ~ . $ . Expense Ratio . . . . . . . . . '. . . . . . . . . . Net Operating Incom'e' . . . . . . . . . . . . . . . . . . . .' . . . . . $ EGIM . . . . . . . . . . . . . . . . . . . . . . . . Overall Rate' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equity Dividend ({ate : : : : : : : : : : : : : : : : : : : : : : : : : : Analysis/Comments: Insu flclent market data available to complete this portion 0 Comparable #2 Fee Simple $ Comparable #3 Fee Simple $ $ $ o $ $ o $ . . $ o $ $ 0.00 0.00 0.00 ~.i 9 the analYSIS. ~ ~ ~~,., 1";:' f. Building Units Per Unit Value Per Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Value Estimate : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : $ Effective Gross Income $ Effective Gross Income Murtiplier(~G"ltJ>" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x Value Estimate . . . . . . . . . . . . . : : : : : : : : : : : : : : : : : : : : : : : : : : : : :: : : : : : : : : : : : : : : : : : : : : : $ /Unit ~ 55,000 per unit. i "'i' 4.' ., Value Indicated by Direct Sales Comparison Approach (excluding excess land) . Plus: Estimated Excess Land Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Adjustment for Interest Appraised : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : Value Indication. Direct Sales Comparison Approach Rounded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,17 ,000 $ 0 $ 0 $ 2,173,000 $ 2,173,000 $ 245,000 $ 1,585,000 $ 2,173,000 I ~ ~ j.".".: ~ Estimated Exposure Time: The exposure time, based on current market conditions, for a property such as the subject Is between six months and one year In accordance with Standard 6 of USPAP. J Extraordinary Assumptions, Hypothetical Conditions, and Limiting Conditions: ere are no extraor mary assumpt ons, ypothet cal conditions, or special condition for this analysis. Refer to assumptions and limiting conditions on next page or addenda of this report. ] Estimated Market Value "As Is" Effective Date of Valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......d..... J................................................ Market Value of Personal Property Inclu ed in Appra sal ... I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Market Value of Other Non-Realty Interests Included In Appraisa .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C Copyright 2001 by The Appraisal Foundation. All rights reserved. 1 Produced using ACllO/lwll'e, 800.234.'727 www.lCiwelI.com 1 S. W. Barrett Real Estate & Appraisal Services j trl'(j"N':~'N;Dr:;F:r'N;J\;IZ~V~:b'u"E~J.ES:t'IM1(T'Esr;cb:nfrn'il~'ia' ~ vJ J r{J /J Date Steven W. Barrett. SRPA, SRA, ASA 01129/2007 No.: GA-000298-L State: PA Exp. Date: 06/3012007 s~~~~~ Donna K. Shultz ~ 01/29/2007 No.: - State: Exp. Date: Assistant to the State Certified General A raiser . :.:;'),j/::';;!>~', i.),C 0 N:t EN:nS~bF2A[j:D'EN'bA~~f;:;t~b;,.<<f;;;:':~~Wij:;'i'.~t{~.1f;{i!j\i6';S?:;i'~: Appraiser #1 Signature Name Certifica tion Property Inspected Yes 00 NoD J tl Appraiser #2 Signature Name Certification Yes (!) NoD rn rJ ..;:: .;:., ":. ~ . _ ~_~.:_'. ~~;::.;f';"':'f:"'; .,; ,."', Legal Description Subject Photographs' . . . . . . . . . . . . . Area Map . . . . . . . . . . . . . Neighborhood"Map . . . . . . . . . . . . . . . Zoning Map . . . . . . . . . . . . . . . Flood Zone Map . . . . . . . . . . . . . . . . Topographic Map' . . . . . . . . . . . . . . . Site Sketch . . . . . . . . . . . . . . . Site Plan . . . . . . . . . . . . . . . . . . Building Plans' . . . . . . . . . . . . . . . . . Tax Assessment ~a;'d' . . . . . . . . . . . . . Land Sales Data Sheets . . . . . . . . . . . . Land Sales Map . . . . : : : : : : : : : : : : II ~ Land Lease Segregated ~ost"Sneei . . . . . . . . . . . . Soils Survey Map . . . . . . . . . . . . Subject Leases ................ Rental Comparab1e'Oata Slle'ets' . . . . . . . Rent Location Map . . . . . . . DCF Analysis . . . . . . . . . . . . . . Improved PropertY ~iles bata ~heets . . . . . Building Sales location Map . . . . . Copy of Deed . ......... Contract of Sale . . . . . . . . . . . . . . . . Construction Cost ~.ntrict" . . . . . . . . . . Support for Personal PropertY ~a'uatron : : : : Support for Non.Realty Interest Valuation Support for Adjustment for Interest Appraised' . Copy of Easement . Appraiser QualificatIOns' : : : : : : : : : : : : ~..; a ~ ~i1!.<....... ~..' ~ ;F . '-':'_:- ".: .~':.~::. ,~".,,:::.,..;~, -::'.'..;,.:.,.~!,:: :;:_'l~':; -..;;,,~~{'~"~::~_; - .' r' ,.,:., ,':'"-'" :~. -, . _ .- _ . .~ : ..;:{....~;.,.'f;:~1;.--Q.r..'.r~:.;..~... Uili"- "':'.: ". '-~:'" :;: ,. . . -', '~-:'rA:'~~'; ,'~' ~~"-'~;-Y' <.r. .: ' "'?-"W :.;"... ,". ., . ,,"'" " . :. "'1,,,::,:":~"':"''''.D'E~.1 K11;r'1 t;\kl'{/.';'\'~~M'~A'R~v'E;r;.<.. .TA:11!t-I(IE'9!: ;- ';-,":"~;'.y,:::.._'-:,;: :/::,v,,::::.,,;,..~...,1-'-:1_:':,.;;:;1~t.i~-..-<;l: ":(:::;"I~; <<;1:\ ::~:I:""".,l\i;l'.F~~: :1-\ .:: ~ ':fl:~<11 ..JI-\:':;,t:I: i~';' The most probable price which a property should bring In a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and 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: (1) buyer and seller are typically motivated; (2) both parties are well Informed or well advised, a.nd acting in what they consldir their best Interests; (3) a reasonable time Is allowed for exposure In the open market; (4) payment is made In terms of cash In U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.1 1 USAP 2001 GJosgy ....' .....~..:,........,.:,~,;(:;;:if.t:\i0n::}:j!ni::i;'i:~;:~;~:ti'A'S'S:t1lM;Rrot(tn~~S~~)it~tD1C1rMI:u-lfjtG?~eai'NtEj':I;ffij~ "'; ~ i 1. As agreed up'On with the client prior to the preparation of this appraisal, unless otherwise Indicated, this Is a Limited Appraisal because It Invokes the Departure Provision of the Uniform Standards of Professional Appraisal Practice. As such, information pertinent to the valuation has not been considered and/or the full valuation process has not been applied. Depending on the type and degree of limitations, the reliability of the value conclusion provided herein may be reduced. 2. Unless otherwise indicated, this is a Summary Appraisal Report which is Intended to comply with the reporting requirements set forth under Standard Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice for a Summary Appraisal Report. As such, it might no.t include full discussions of the data, reasoning and analyses that w.re used In the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data, reasoning and analyses Is retained In the appraiser's file. The Information contained In the report Is specific to the needs of the client and for the intended use stated in this report. The appraiser Is not responsible for unauthorized use of this report. 3. No responsibility is assumed for legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated in this report. 4. The property is appraised free and clear of any or all liens and encumbrances unless otherwise ,stated in this report. 5. Responsible ownership and competent property management are assumed unless otherwise stated In this report. 6. The information furnished by others Is believed to be reliable. However, no warranty Is given for its accuracy. 7. All engineering is assumed to be correct. Any plot plans and Illustrative material in this report are Included only to assist the reader In visualizing the property. 8. It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render It more or less valuable. No responsibility is assumed for such conditions or for arranging for engineering studies that may be required to discover them. 9. It is assumed that there is full compliance with all applicable federal, state, and local environmental regulations and laws unless otherwise stated in th is report. 10. It is assumed that all applicable zoning and use regulations and restrictions have been complied with, unless a nonconformity has been stated, defined, and considered in this appraisal report. 11. It is assumed that all required licenses, certificates of occupancy or other legislative or administrative authority from any local. state, or national governmental or private entity or organization have been or can be obtained or renewed for any use on which the value estimates contained in this report are based. 12. Any sketch in this report may show approximate dimensions and is included to assist the reader in visualizing the property. Maps and exhibits found in this report are provided for reader reference purposes only. No guarantee as to accuracy is expressed or implied unless otherwise stated in this report. No survey has been made for the purpose of this report. 13. It is assumed that the utilization or the land and improvements Is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless otherwise stated In this report. (Continued) ~".'..;.. ;;.-' ~1 I I ~ I JI I I I C Copyright 2001 by The Appraisal Foundation. All rights r e A S'brt~llp I"f'I S. W. Barrett Real Estate & Appraisal Services A:SS UM ptlt)'N.~f.AND~l]MrtrN-(f;eoJ'~brtttlN:SY .Co.n'tln!tied'. 14. The appraiser is not qualified to detect hazardous waste and/or toxic materials. Any comment by the appraiser that might suggest the possibility of the presence of such substances should not be taken as confirmation of the presence of hazardous waste and/or toxic materials. Such determination would require investigation by a qualified expert in the field of environmental assessment. The presence of subtances such as asbestos, urea-formaldehyde foam insulation or other potentially hazardous materials may affect the value of the property. The appraiser's 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 unless otherwise stated in this report. No responsibility is assumed for any environmental conditions, or for any expertise or engineering knowledge required to discover them. The appraiser's descriptions and resulting comments are the result of the routine observations made during the appraisal process. 15. Unless otherwise stated in this report, the subject property is appraised without a specific compliance survey having been conducted to determine if the property is or is not in conformance with the requirements of the Americans with Disabilities Act. The presence of architectural and communications barriers that are structural in nature that would restrict access by disabled individuals may adversely affect the property's value, marketability, or utility. 16. Any proposed improvements are assumed to be completed in accordance with the submitted plans and specifications. 17. The distribution, if any, of the total valuation in this report between land and improvements applies only under the stated program of utilization. The separate allocations for land and buildings must not be used in conjunction with any other appraisal and are invalid if so used. 18. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom It Is addressed, and in any event, only with the proper written qualification and only in its entirety. 19. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser, or the firm with which the appraiser is connected) shall be disseminated to the public through advertising, public relations, news sales, or other media without prior written consent and approval of the appraiser. The appraiser/s Is not required to give testimony or appear In court because of having made the appraisal with the reference to the property In question. unless arrangements have been previously made thereof. Disclosure of the contents of the appraisal report Is governed by the Bylaws and Regulations of the Professional Appraisal Organizations with which the appraiserJs Is affiliated. On all appraisals. sublect to satisfactory completion. repairs or alterations. the appraisal report and value conclusion are contingent upon completion of the Improvements in a workmanlike manner. Any changes to this report required by the client must be addressed within 30 days of receipt of written appraisal. Acceptance of and/or use of this appraisal report constitutes acceptance of the foregoing assumptions and limiting conditions. ~ ~ ~ ~ .......\...;'i...;;.:'....'::;;'?~<>;:'!;r.~:::{};!~.:;;0I).~~[~f~~~~~~~i0lseE:RfRI'EI'~Amla'"". I certify that, to the best of my knowledge and belief: I ~ I I i I ] Apprals.r', Slgnal.r. ~ ~ J 1 -:tj- Steven W. Barrett, SRPA, SRA, ASA State Certification # GA-000298-L State Certified General Appraiser Date 01/29/2007 , Ie Copyright 2001 by The Appraisal Foundation. All rights reserved. uIing ACI...... 800.234.1727 _ACiweb_ D S. W. Barrett Real Estate & Appraisal Services ~] Summary Report File No. 06-0380C J ~ APPRAISAL OF ~. ~ ~"..'..'.]'...,'.. 44 ~.., ~:.: 0.'. I W. .r..._~......:... ~;: ;;~: '~... 1._;...'......-' ~-~:: i...' l ~..".c.~. to , L. r~r t_ ~ {~ LOCATED AT: 125-138 Center Street & 902-924 Burr Ave. Carlisle, PA, 17013-1703 .m....'.:... ~ FOR: Robert G. Frey Esq. clo Frey & TIley Attorneys-At-Law 5 South Hanover Street Carlisle, PA 17013 J 1 AS OF: j 'I February 2, 2006 BY: Steven W. Barrett, SRPA, SRA State Certified General Appraiser s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser A ~@~ January 29, 2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: 125-136 Center Street 902-924 Burr Avenue Carlisle, PA 17013 Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, Vwe believe it to reflect a true measure .of the present-day market value "AS OF" February 2, 2006. Value Reported: One Million Two Hundred Thousand Dollars $1,200,000 ~e-Jjl_7j- r.. ~ ~ I 1 l :.'.1".'.,' I l t 11 ji I: } 1 i: The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, StevenW. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L Client Robert G. Fre Es . c/o Fre & Tile Attorne s-At-Law Property Use Office Commercial. Industrial X Apartment Com p ex Property Address 125-136 Center Street & 902-924 Burr Ave. City Carlisle County Cumberland State PA BuDding Name Crogan Court Owner/Occupant Estate of Linwood B. Phllll s Jr. Typical Buyer: O~r/User X vestorN/A Property Rights Appraised l!J Fee Simple Leased Fee U Leasehold U Other N/A Purpose of Appraisal Estimate current fair market value of the above described property. Four tax parcels were combined for appraisal purposes for this complex. Tax 10 #'s ,29-20-1794-69, parcel # 60, parcel # 67, & parcel # 62. Intended User(s) of Report The Intended User of this appraisal report Is the Client. No additional Intended Users are permitted without the permission of the appraiser(s). Intended Use of Report The Intended Use Is to evaluate the property that is the subject of this appraisal for current market value. Summary Report File No. 06-0380C PAGE 1 'u NIFORM". COMMERctALJINoustRl:Al.,s.LJMM~R*~Aee;RAIS'AtE'rREe'oRi\:i';4:;,SM:1{Elli'~B'RaPERt:yC'"", File Number 06-0380C Summary Report Map Reference 20-1794 Zip Code 17013- Census Tract APN S. W. Barrett Real Estate & Appraisal Services 29-20-1794-59 & 60 Scope of Work Standard Rule 2-2 of the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Practice of the Appraisal Institute, re9uire that the extent of the process in which data are collected, confirmed and re orted be described. and the Defmltion of Market Value as stated on a e 9 of this re ort. X Complete Appraisal Limited Appraisal due to the following departures from Standard 1 No departures invoked, th s property Is being appraised in its current "AS IS" condition. Retrospective Value, the "AS OF" date for this appraisal analysis is 02/02/2006 l!J Summary Appraisal Report Owner Recording Reference Date Most Recent Phillips & Frey 21J-1084 10/21/1964 $ Previous Phillips & Frey 21 L-1 002 01/13/2006 $ Previous Phillips & Frey 31X-0095 05/22/1986 $ Previous Phillips & Frey 21J-1086 10/20/1964 $ Current Contract U Option: U Listing Price $ Buyer N/A Contract Price $ Seller N/A Closing Date N/A Analysis/Comments: The legal description 1 deeds has been reviewed and there appears to be no known unusual title discrepancies. A copy of the deeds are in the addenda of this report. Four combined tax parcels, for appraisal purposes. Price Paid 1,500 250 2,500 1,800 N/A NIA Terms of Sale Outright Sales Transaction Outright Sales Transaction Outright Sales Transaction Outright Sales Transaction 75 % 65 % Office ~ % Multifamily ~ % o % Retail 0 % Vacant 26 % Undersupply Balanced ove~u ply Vacancy Single Family ~ ~ 0-5 % Multifamily ........ X --o:s % Office . . . . . . . . . 5-1 0 % RetaH . . . . . . . . . . . X 5-10 % Industria!" : : : : : : : : : N/ A % ,^i~~ Boundaries: Sublect is bounded on the north by PA Turnpike, Rt. 76; on the east and south by 1-81; on the west by McClures Ga Road. Neighborhood Built Up Land Use: Single Family Industrial Location Development Trend. . . . . . Value Trend . . . . . Vacancy Trend . . . . . . . . Rental Demand ....... Urban Down Down Down Down o Likely DistanceoCBD Distance-Freeway: : : : : : : : : : : : : : : : : : : : : : 1 Mlle:t Miles 2 Mlle:t Miles 1 Mile :t /SFNear Legal Description A COpy of the current legal descriptions are in the addenda of this report. Parcel # 59 II .52 Acre. Parcel # 60 II 1.72 Acres, Parcel # 67 II .62 Acre, & Parcel # 62:1 .34 Acre Environmental Problems Known or Suspected Yes U No l!J Site Size 3.10 AE:!. Usable Land Area 3.10 Acre Excess Land Area Site Dimensions Refer to legal descriptions Street Frontage Center Street II 125' 00 See Addenda None N/A C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced Ulillll ACllOtlw.... '00.23-4.1727 www....b.com .'....-:c;;.;.,'...:,"..:.::.... S. W. Barrett Real Estate & Appraisal Services :';::;,::;;:!tS:IX;6;!DESCRreT-r:o;~jr',Eahliifu!;~Ci.. Ingress/Egress . . . . . Street Frontage .... Shape ......... Functional Utility .... Visibility Landscaping' : : : : : : Drainage . . . . . . . . Adequacy of Utilities .. Traffic Pattern Traffic Volume Utility: Electricity Gas ..::::::: Water Sewer Telephone' : : : : : : Provided By: Public,PPL Public, UGI Public, NMA Public, NMA Public, Embarq TOPOgraPh~ Level X At Grade X Mod Slope 8 Steep Slope 8 Above Grade Below Grade Describe: Corner Lot . . . . . . . . . . . . . . .. ~ I Underground Utilities .......... X Railroad Access . . . . . . . . . . . . . X Earthquake Zone ............ X FloodHazardArea............ X Map # 42036700108 Date 04/01/1982 35':1: Asphalt Concrete Concrete None 5011 Conditions Easements Encroachments Current Zoning Yes l!J No U Vear Taxes Current Taxes 2006 $ 13,230.58 (Face) Estimated Taxes' . . . . . ~ $ N/A Tax Assessment . . . . . . - $ .53 /SF Vear of Next Reassessment' Onl<: . . Special Assessments: here are no spec a Reassessment Issues: Cumberland County was reassessed in 2004, effective for tax year 2005. No new reassessment has been scheduled. Analysis/Comments: he subject property currently is under assesse I based on current market conditions. AI our tax parcels were combined for analysis purposes. Individual assessment information Is on property tax cards in addenda. Property Type Building One Two Three Four Multi Family Floor Two TWO TWO Two #Bulldings Four Net SF #Stories Two Use % Construction Type Row, Townhouse -Net SF Use Type Office RetaD ............... Warehouse' . . . . . . . . . . . . Manufacturing' . . . . . . . . . . . Distribution . . . . . . . . . . . Research I Develo'pmenl . . . . . . Multi Family / Apt: . . · . . Gross SF 6,120 6,120 6,120 6,120 24,480 Rentable Area X fotal 'Usable Area Unknown 100% 196 94 0% Parking: On Site .... . . . . . . . . Industrial Only # Overhead Doors . . . Floor Height . . . . .. - FT CeDing Height . . . .. - FT Column Spacing -FT x -FT ., ear Built .......................... ~uilding Efficiency Ratio . . . . . . . . . . . . . . . . . .. 20 :ffective Age. . . . . . . . . . . . . . . . . . . . . . . .. 50 rotal Economic Life ..................... 30 ~emainlng Economic Life .................. =Ioor Area Ratio . . . . . . . . . . . . . . . . . . . . . . . 3round Coverage Ratio ................... 18 % 12.5 % :opyright 2001 by The Appraisal Foundation. All rights reserved. P,aduced IIIing IOflwl/'l, 800.234.8121 www.aciweb.com i1 = I ::Il :a j! c: " C/O ::Il :a c eo j eo r- c: C/O C :a C/O I i t Iii I' 1[1 !I; :i W I i ;:' :\! I i \, S. W. Barrett Real Estate & Appraisal Services IlVfe.'R.Q~E;M{EN'tS.~'[jES'GRrefr:lO"N;;~O,r1tirH:iea.{.('~;;:~HE'.l;" Improvement Rating d Foundation Frame Floor/Cover" . . . . . . . . . Ceinng . . . . . . . . . Exterior Wails . . . . . . . . Interior Partitions. . . . . . . Roof Cover . . . . . . Plumbing .::::::::: Heating Air Conditioning . . . . . . . Electrical . . . . . . . Elevators .......... Parking .......... Insulation. . . . . . . . . . . Sprinkler .......... Roof SuppOrt. : : : : : : : : Building Description Concrete Wooden Hardwood, Vinyl Drywall Brick D rywa II Asphalt Kitchen, Full Bath Electric baseboard None 100 amp None Asphalt paved/two spaces per unit AdeQuate None Wooden Trusses Appeal/Appearance Floor Plan/Design ........... Construction Qualify. . . . . . . . . . . Exterior Condition . . . . . . . . . . Interior Condition ........... ............ Roof Cover Plumbing ............... Heating ................ AIr CondCtiOnfng . . . . . . . . . . . . . Electrical . . . . . . . . . . . . . Elevators . . . . . . . . . . . . . . . . Parking Area. . . . . . . . . . . . . . . Insulation . . . . . . . . . . . . . . Sprinkler ................ Landscaping. : : : : : : : : : : : : : : Site Improvements: Personal Property or Other Non-Realty Interests Included in Valuation: (!] No included In this appraisal analysis. DYes No personal property, or non realty interests are HIGHEST AND BEST USE AS IF VACANT: Legally Permissible Uses: The site currently Is zoned R-2 High Density Residential. The use represents a legally conforming use and would be com patible with the established character of the neighborhood. Physically Possible Uses: Physical aspects of the site impose the first constraints on the possible uses of the property. Size. shape and topography are key determinants of physically possible uses. Financially Feasible Uses: The site Is located in an area developed with similar uses. Development of the site with townhouse use would be likely, given the location. and would represent a financially feasible use. Maximally Productive Use: The most productive use of the site given the location is townhouses. Analysis/Comments: The highest and best use of the appraised site presuming it to be vacant and available is townhouses. No other ~axima/ly Productive Use: The property as currently improved would be the maximum productive use and generate the highest 'eturn; therefore. considered productive. ,nalysis/Comments: The subject property as currently improved, meets current highest and best use guidelines as stated above. ~pyright 2001 by The Appraisal Foundation. All rights reserved. ProduCld uling ACllOftwlrl, 100.23<1.1727 www.lCiwlb.cam S. W. Barrett Real Estate & Appraisal Services Summary Report File No, 06-0380C PAGE 4 . . ..::;.,'.:./..;' .::.:;:i~~":r;0j'~Bv~bla7tr[:r~;, 'fJt&J;~~B~Ee:lr Cost Approach 0 . Income Approach .. [!) Direct Sales Comparison Approach 00 Reasons for Excluding an Approach: The Income and Direct Sales Comparison Approaches were used to estimate market value. The Cost Approach was found not to be applicable for this analysis. . . ...I\t1AR'k-E:T:V~rgW!.E;;.ES;Tr;M!A[[E}iQ':E~'N:o:Ni~RE~'11:i Market Value of Personal Property $ Market Value of Other Non-Realty Interests' Aorie" rnchicfecr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Total Market Value of Non-Realty Interests ..........................$ ............ .......... .............................. Analysis/Comments: No non-realty tems were considered or this analysIs. N/A N/A o Data Sheets AU 00 Subject Location/Address Center St. & Burr Ave. Proximity to Subject NI A Map Reference 20-1794 Deed Reference 21J-184 & 21J-186 Date of Sale N/ A Exposure Time None Data Source Inspection Site Size SFO Aaes 00 3.10 Frontage 125' Main Frontage Zoning High Density Residentla Utilities Public, W S G & E Site Improvements Concrete Sidewalk Comparable #1 Post & Clarmont Roads 2 MI NE 29-08-0575-001 275-1220 06/21/2006 3 Nonths Owner & C. H. Records 7.09 Acres 821' & 340' R-1, Residential Public, W S G & E None Unit of Comparison Per Acre Sales Price " . . . . . . $525,000 Price Per Unit" . . . . . . . . . " . . . . . . . . . . . . . . . . $ Property Rights 'Con'veyed' . . . . . . . . . . . . . . . . . . . " Adjustment . . . . . . . . . . . " . . . . . . . . Financing . . . . . . . . . . . . . . . . . . . . . . . . AdJustment' . . . . . . . . . . . . . . . . . . . " . . . . Conditions of Sale . . . . . . . . . . " . . . . . . " " " . . . . Adjustment " " . . . . . . . " . . . . . . . . . . . . . Market Conditions . . . . . . . . . . . . . . . . . . . . . . . . Adjustment ... . . . . . . . . . . . . . . . . . . . . Other Adjustments . . . . . . . . . . . . . . . . . . . . . . . . Location Topography' : : : : : : : : : : : : : : : : : : : : : : : : Shape/Utility ..".................... Utilities Site Improvements . . . . . . " . . . . . . . . . . . . . . Zoning . . . . . . . . . . . . . . . . . . . . Total Adjustments . . . . . . . " . . . . . . . . . . . . . . . . $ Indicated Value Per Unit .................... 74,048 Fee Simple o Bank Loan o Outright Sale o Time o Similar Level Rectangular J Averaae Public None Slm i1ar o 74.048 S Comparable #2 Beech & Pine Streets 2.8 MI SSE 40-22-0487 -117 257 -2933 06/13/2003 One Year t . Realtor & C. H. Records 3.09 Acres 500 Main Frontage Village Public, W S G & E None $115,000 $ 37.217 Fee Simple o Cash o Outright Sale o Time +7.8% 2,903 Similar Level Rectangular I Average Public None Similar 2,903 40,120 $ Comparable #3 West Louther Street .02 M I E 29-20-1794-028 271-1228 10/04/2005 None Court House Records 2.65 Acres 425' R-2, Residential Public, W S & E None $160,000 $ 60,377 Fee Slm pie o Unknown o Outright Sale o Time o Similar Level to Roiling Sliahtly Irregular 1 Avg. Public None Similar o 60,377 Analysis/Comments: Ad'ustments: Time ad'ustment was based on a 4% annual a reclatlon rate. After ad ustments a ran e from $40.120 to $74 048 was determined. Chosen value indicator $60.000 per acre. No other adjustment were required. Total Site Units: Acre Unit Value . . . . . . . . . . . . " " . . . . . . . . . . . . . . . . . . . . $ Estimated Site Value" . . . . . . . . . . . . . . . . . . . . . . . . . . . . " " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . " . . . . . . . . . . . . 'EXt~$~ (AtJtS . . . . . . . . . . . . . . . . . . . . . . . . . . Excess Land Area Units: N/A Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Estimated ~xce'ss (and V'alue' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " . . . . . $ ... ................... II................. ..................... 3.10 60,000 186,000 None N/A None' C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced ulling ACllllflw..e. 800.23-4.8727 www..ciweb.com J S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0380C PAGE 5 ;.,,1,'-.;.,..:"\.::;,0.. ::;':H;.t:c'C)s1;~~p,e'Re1'i'~r"'::' Cost Source Marshall Valuation Services, and supported bv local contractors Component No. Size Unit Cost $ $ $ $ .$ $ . $ $ $. $ $ $ Reproduction U Replacement ITCost New of Improvements $ ~:~:~ ~~::~~~~~~I~~~~~~t ...........................::::::::::::::::: ~: : : : : : : : : : : : : : : : : ~ Total Cost New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Less:. Physical DeterioratiOn' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %. . . . . . . . . . . . . . . . . Less: Functional Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ . . . . . . . % . . . . . . . . . . . . . . . . . Less: External Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . . . . . . Total Acaued Depreciation (Deterioration "& 'Obsoiescen'ce)' . . . . . . . . . . . . . . . . . . . . . " . (S' . . . . . . . . . . . . . Depreciated Value of Bullding(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .'. . $ ) Plus: Contributing Value of Site Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . $ Depreciated Value of Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S NI A .......... .............. ...... .......... .................... Analysis/Comments: The Cost Approach was deemed not approbate for this analysis. due to age and total depreciation of the existinQ improvements. Land value is estimated using local market sales information. and reported within this section of the appraisal. Value reported within the Cost Approach section of this report is for "LAND ONL V". J ] ~.: ~ ~ ~ J J Estimated Site Value $ Plus: Estimated Excess'Land "alue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Depreciated Value of Improvemen'ts' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Market Value of Personal Property ana btluir }.lon'.~ealfy lnlerests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indicated Value Before Adjustment for Interest Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Less: Adjustment for Interest Appraised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Value Indication. Cost Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Rounded: ...........::::::::::::::::::::::::::::::::::::::::::::.:::::::::::::::: $ Cost 186. 00 None N/A o 186.000 o 186.000 186.000 . ":~,(:tf{,i~~~;';~ffi,;;nN;m.SMa' AttO Data Sheets Address Proximity to Subject Map Reference Year Built Gross Building Area Number of Stories Current Vacancy % Construction Type Construction Quality Condition Parking Date of Rent Survey Asking Rent Lease Period Tenant Improvement Allowance Concessions # Units Complex Comparable '1 Comparable #2 Comparable #3 Fry Loop Ave. W. Ridge Street E. Willow Street 3 Miles :t 1 Mile :t 1 Mile :t 29-16-1094 04-22-0483 03-22-0485 1976 1976.78 1975 46.080:1: 16.000:t Two 22.000:1: Two Two 0-5% 0-6% 0-5% Row. Townhouse Row. Townhouse Row. Townhouse Average Average Average Average Average to Good A veraQe Adequate Adequate Adequate 08/2006 08/2006 08/2006 $6240 per unit ( $520) $7.680 per unit ($640) $6.960 per unit ($580) Annual Annual Annual Subject Center St & Burr Ave. N/A 20-1794 1967 & 94 Two 24.480.00 0-5% Row. Townhouse Average Average to Good 28 Spaces 08/2006 $7 .320/610&$ 6.720/560 Annual None None None None None None None None 24 48 Units 16 Units 22 Units arlous arlous arlous ar ous Varies Varies Varies Varies Annual Annual Annual Annual (N) Net (N) Net (N) Net eN) Net 1.000 1.020 960 970 $ 7.18 $ 6.60 $ 7.92 S 6.96 None None None None $ 7.18 S 6.60 $ 7.92 $ 6.96 None None None None $ 7.18 S 6.50 $ 7.92 $ 6.96 Tenant Name Beginning Date Term Lease Type* Tenant Size (SF) Rent Per SF Rent Concessions Adj. Adjusted Rent Per SF Adjustment for Market Conditions Adjusted Rent Per SF C> Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced Ullng ACllDlIw... 800.234.8727 www.IICiwIll.com s. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06..0380C PAGE 6 I N CO ME .AP'PROACH .'JREN;TAt:?CdM~P~~R}\'B'~E!~B!B'f~:el.tlG~:jN!~~lli~stst:cd':iitiliii'~CI Location Average Ave-rage Average Average Quality Average Average Average Average Condition Average Average Average Average Unit: Rm. & Bath 5..3..1 Similar ..0.19 (10%,'Superlor) Similar Total Adjustments 5.00 0.00 ..0.79 0.00 Indicated Market Rent $ 12.18 $ 6.50 $ 7.13 $ 6.96 *Lease Types: Gross Lease (G), Net Lease (N), Triple Net Lease (TN), Modified Gross (MG), Expense Passthroughs (P), Sales Overa e Rents 0 Common Area Maintenance C Renewal 0 tions R Analysis/Comments: roperty owners, landlords, and real estate managers were contacted within the aenera market area to , determine rentalllease rates. It should be noted that lease data is not public information. This information, and other miscellaneous data is maintained in the office files to com I with the re uest for confidentialit . All three market rentals/leases are rom the greater market area, and verified through the leasing agent or property owner. The 7.18 per square foot is slightly higher per square foot, but considered within an acceptable range. Tenant Name Various Rented Area (SF) 24,480 Beginning Date Varies Lease Term Types Unk. (N) Net Current Actual Rent 7.18 & 6.60 Effective Rent I SF 0.00 Estimated Market Rent I SF N/A Income: Actual Comments and Calculations Stabilized From to Actual Income: based on per unit Income $ 168,480 Gross Potential Income $ Pet Income $ 3,600 Vacancy and Collection ....... S Loss _ % ....... ($ 0) Projected V & Closs, 5% ($ 8,604 ) Other Income $ None $ Effective Gross"lncame' : : : : : :: $ 0 Projected Effective Gross Income $ 163,416 Expenses: Property Taxes S Actual R.E. taxes based on assessment & tax rates $ 13,231 Insurance . . . . . . . . . . . $ Actual insurance expense, provided by agent $ 3,268 Property Management . . .. . ... $ Estimated from current market, 5% $ 8,174 Utilities . . . . . . . . $ Water, Sewer. Electric S 1,844 Janltorlal...............S Trash $ 3,111 Maintenance. . . . . . . . . . . . .$ Actual, provided by owner $ 11,460 . " . . . . . . . . . . . $ Administrative & Miscellaneous $ 31,969 Reserves $ Estimated based on overall property condition @ 2% $ 3,270 Total Expenses' . . . . . . . . . . . $ Total Owner Projected PropertvExpenses $ 16,981 Net Operating Incame"(r'J61) : : : : : $ 0 Expense/SF $ 3.14 Expense Ratio 47.09 % $ 86,489 Analysis/Comments: Actual income and stabilized ex enses were used to arrive at net 0 eratm income . This estimate s considered fair under current market conditions. 0.05 to 0.10 0.075 NOI Estimated Value Equity Dividend Rate Range Mortgage 0.80 x Equity 0.20 x Overall Rate (Ro) NOI 0.05 to 0.0967 = 0.0800 = Overall Rate Range Overall Rate (Ro) = C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced using AClsallWare, 800.234.8727 WWW.aciweb.GOm ....<VIElD:;C;AJ:jI,..At.Tz~TI0:N,;':'>;: Yes 0 No [Xl I I ' S. W. Barrett Real Estate & Appraisal Services Cash Flow Analysis in Addenda Forecast Holding Period Beginning NOI NOI Pattern . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . Reversion Ass ump fion ,. . . . . . . . . . .. . . . . .. . . . . .~ . . . . . ", . ,,', . Yield Rate . . . . . . . . . . . . . . ~ . . . . . . . . .: . . . . . '. ,. Value Estimate' . . . . . . . . . . . . . . . . . . . . .,. . .'. . . .. . . . . .... .. . ........... ... .............. ...... Market Rent Scenario Contract Rent Scenario $ $ $ N/A $ N/A Analysis/Comments: Not utilized for this analysis. "~'Bj(j,sm:ME'Ntlt;E~Q.R::;fNi,I:EfREs,m;~;~ee:Ri@ts;E;DI:ii~&,~~t;'~ti;;S.a.g"f?-jJ;,::;::.<.:.::::i~.:', ;' :;::......:.~~...,,;~.,. Value Estimate. Market Rent Scenario $ N/A Value Estimate. Contract Rent Scenario' . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . $ N/A Difference (Adjustment for Interest Appraised). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0 , . . . . . . . . . . . . . . . . . . . . .'. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Analysis/Comments: Market rent and contract rent forthe su ject are at the same level; t ere ore, no adjustment is required difference for Interest appraised. ' . Value Indicated by Direct CapitalizatlonNleld Analysis (excluding excess land) . $ 1,144,166 Plus: Estimated Excess Land Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ None Value Indication. Income Approach . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,144,166 Rounded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,144,000 . . . . . . . . . . . . . . . . . . . . . e, . III ... . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . :~:..;-~ t;~'~~::;~.<~:';-.:>r \.;...[j'fRE'tif;:.S1\''EESk~'OMTe~R"~m;R Att 00 Comp Sheets Address Proximity to Subject Map Reference Data Source Gross Building Area Net Building Ar,n, Site Size SFU AaesOO Land-ta-Building Ratio Year Built Construction Type Construction Quality Condition Parking Other # of Units Subject Center St. & Burr Ave. N/A 20.1794 Inspection -24i480 Unknown 3.10 5.52 Comparable #1 S. Washington, Mech. 10.5 MI E 20-24-0785-227 . Court House Records 12.064 Unknown 1.05 0.00 Comparable #2 Chester Rd. E.P. Twp. 15.5 MI ENE 09.16-1052-052 Court House Records 9,540 Unknown 1.20 0.00 Comparable #3 Ham ilton St. Carlisle 1.7 MI ENE 06-19.1641-105 C H Records & Owner 9,000 Unknown 0.62 0.00 1967 & 94 (4) 6 Unit Townhouse Average Average to Good 28 Spaces 24 1995 (2) 6 Unit Townhouse Averaae Average Adequate 12 1998 (1) 8 Unit Townhouse Average Average Adequate 10 1965 (2) 4 Unit Townhouse Average Average Adequate 8 Sale Price $ A S 800,000 $ 664,00 450, 00 Date of Sale N/A 07/26/2005 10/01/2002 04/09/2001 Exposure Time None Unknown Unknown None Property RIghts Conveyed Fee Sim pie Fee Slm pie Fee Simple Fee Simple Adjustment 0 0 0 0 Financing Unknown Conv. Bank Terms Unknown Conv. Bank Terms Adjustment 0 0 0 0 Conditions of Sale N/A Outright Sale Outright Sale Outright Sale Adjustment 0 0 0 0 Excess Land None None None None Adjustment 0 0 0 0 Non-Realty Interests None Considered None Considered None Considered None Considered Adjustment 0 0 0 0 CEfrerms Adjusted Price S o $ 66,667 $ 66,400 $ 56,250 Other Adjustments: Tim e +1.5% Time +9.8% Time +14.3% Market Conditions None I Typical Adjustment 0 1 ,000 6,507 8,044 location Average Superior .10% Superior .10% Similar Adjustment 0 .6,666 .6,640 0 Quality Average Similar Similar Similar Adjustment 0 0 0 0 I Condition Average to Good Superlor.5o/.' Superlor.50/. Inferior +50/. ~ Adjustment 0 -3,333 .3,320 2,813 Econ. of Scale Larger Com plex Superior -10% Superior ..10% Superior .10% ! Adjustment 0 .6,666 -6,640 ..5,625 il Total Other Adjustments 0 -15,665 .10,093 5.232 :1 :, Indicated Value Per II Per Unit $ o $ 51 ,002 $ 56,307 $ 61,482 Copyright 2001 by The Appraisal Foundation. All rights reserved. Pl1lduced IIIing ACllllJl\w.., 100.234.1727 www.lciweb.carn il il ij h ,.t~ If ;.1.1 ILl! S. W. Barrett Real Estate & Appraisal Services Sumniary Report File No. OS.0380C PAGE 8 . "DlR'ECt:sALES'GO'MPA:r~lso.N.tAPRRO'~e.Hle~O:Mp:ARA'B'EE;~'Bt1H12DitN:G?'~:N)~"lii~sIs;::'eo~nfinil:ecf'" :,'F' .E"E',.S' 'I'M 6(.S.... ::~o.':i'E. .' 3A:.S.:E....":ri;\i'i~.;:E...' ;::~;ri:E"~:R. 'Ji',ii']:~';~;,"~;:A~,..!A",'rA(ii)n(i~lA~~']':~( .. .,/,. 'w ':' :E:..... :;ig1~'.,~Li.--: K. ; ~Lilhi.E;'w: 'y,~~:r;>c ,,'. ~BIX~ ~1.':(~':Il::r::IJ:'.'Ll.}~:I~~U:.,,~~I:t\Mkt~ :;~';.. ] . Comparable #1 Fee Simple or Leased Fee Fee Sim pie Gross Potential Income . . . . . . . . . . . . . . .. . . . . . . . . $ Vacanand Collection loss % . . . . . . . . . . . . . . . . . . . . . Effectl~ Gross Income . . . . . . . . . . . . . . . . . ~ . . $ Operating Expenses . . . . . . . . . . . . . . . ... . . . . . . . $ Expenses/SF Gross Builaing.Afea. . . . . . . . . . . . . . . . . . . . $ Expense Ratio . . . . . . . . . . . . . . ~ . . . . Net Operating Incom.e. . . . . . . . . . . . . . .. . . . . . . . . . . . $ EGIM . . . . . . . . . . . . . . . . . . . . . . . . Overall Rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equity Dlvidena ~ate : : : : : : : : : : : : : : : : : : : : : : : : : : Analysis/Comments; Insu iClent market data available to com plete t is portion of the analysis. Comparable #2 Fee Slm pie $ ~ $ $ o $ o $ 0.00 0.00 0.00 i ~.. ~ ~,' ~.! a Building Units Per Unit Value Per Unit Value Estimate 24 66.000.00 /Unit $1 ,344.000 I N/A I ~ Value Indicated by Direct Sales Comparison Approach (excluding excess land)' $ Plus: Estimated Excess Land Value .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ Plus: Adjustment for Interest Appraised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ Value Indication - Direct Sales Comparison. Approach . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ Rounded . . . . . . . . . . . · . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ . 44.000 o o 1,344,000 1,344,000 Cost Approach Indication . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. S$ Income Approach Indication ] Estimated Exposure Time: The exposure time, based on current market conditions, for a property such as the subject Is between six months and one year in accordance with Standard 6 of USPAP. Extraordinary Assumptions, Hypothetical Conditions, and Limiting Conditions: There are no extraordinary assum ptions. hypot etica con it ons. or special condition for this analysis. Refer to assumptions and limiting conditions on next page or addenda of this report. Estimated Market Value "As Is. Effective Date of Valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Market Value of Personal Pro arty .'n'clud'ea m A. falsa'. . . . . . . . . . . . . . . . . . . . . . . . . - . . . - . . . . . . . . . . . . . . . . . Market Value of Other Non-R~alty Interests Inc'::ed In Appraisal : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced using AClsoflware, 100.234.8727 www"ciweb,com Appraiser #1 Signature Name Certifica tion Appraiser #2 Signature Name Certifica tion Legal Desaiption ............... Subject Photographs Area Map . . . . . . . . . . . . . Neighborhood.Map : : : : : : : : : : : : : : : Zoning Map .................. Flood Zone Map Topographic Map. : : : : : : : : : : : : : : : Site Sketch Site Plan Building Plans. :; : : : : : : : : : : : : : : : Tax Assessment I",ard Land Sales Data Sheets . . . . . . . . . . . . Land Sales Map . . . . : : : : : : : : : : : : S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0380C PAGE 9 ..:TIO:N';:AND!K:FJN~t!l;bX/AHzdEi:E:S<JiIM~i:ES\K.c'6t1:trrto:e:d:.',{jj;;;/'j.f1:!J,. . :" .' :.; :. :.~.' . '. Date Property Inspected Yes 00 NoD 01/29/2007 01/29/2007 Yes 00 NoD Land Lease Segregated ~sfSheef . . . . . . . . . . . . Soils Survey Map . . . . . " . . " . . . Subject Leases ."..."......".. Rental Comparable"c>ata .She"ets" " " . " . . " Rent Location Map . " . " . . . DCF Analysis . . . . . . . . . . . . . . Improved PropertY Sales bata ~heetS " . " . . Building Sales Location Map . " " " . Copy of Deed . " . . . . . . . Contract of Sale . . . . . . . . . " . . . . . . Construction Cost ~(jn6-ict. . . . . . . . . . . Support for Personal PropertY \ialuatTon : : : : . .;.:..":~>;~;:;'~:;'tY;i:;(UC:,"~;~.'.i:~iM;~12!fD:EF;f~;nnr(1:N~j't1aM~Rlf.(!E_~lm The most probable price which a property should bring In a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and 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: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and acting In what they consider their best Interests; (3) a reasonable time is allowed for exposure in tlie open market; (4) payment is made In terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.' 1 USAP 2001 GIoaaary .....: '..";;::;.~(?r:~F}:;);:i:;;';;~~:~;:(:if};~~;;;;~~~S'S':DMfeml'0fN1S~~NB~mrM~'lmIN:~i~~N'mijjt~Q;"~ 1. As agreed upon with the client prior to the preparation of this appraisal, unless otherwise Indicated, this Is a Limited Appraisal because It invokes the Departure Provision of the Uniform Standards of Professional Appraisal Practice. As such, information pertinent to the valuation has not been considered and/or the full valuation process has not been applied. Depending on the type and degree of limitations, the reliability of the value conclusion provided herein may be reduced. 2. Unless otherwise Indicated, this' is a Summary Appraisal Report which Is Intended to comply with the reporting requirements set forth under Standard Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice for a Summary Appraisal Report. As such, It might not include full discussions of the data, reasoning and analyses that were used In the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data, reasoning and analyses Is retained In the appraiser's file. The Information contained .in the report is specific to the needs of the client and for the intended use stated In this report. The appraiser Is not responsible for unauthorized use of this report. 3. No responsibility is assumed for legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated in this report. . 4. The property is appraised free and clear of any or all liens and encumbrances unless otherwise stated in this report. 5. Res p 0 n 5 ib Ie own ersh Ip and co mpete n t pro p erty mana gem ent are ass u med unless 0 therwise sta ted In th is re port. 6. The Information furnished by others Is believed to be reliable. However, no warranty Is given for Its accuracy. 7. All engineering is assumed to be correct. Any plot plans and illustrative material In this report are included only to assist the reader in visualizing the property.. 8. It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render it more or less valuable. No responsibility is assumed for such conditions or for arranging for engineering studies that may be required to discover them. 9. It is assumed that there is full compliance with all applicable federal, state, and local environmental regulations and laws unless otherwise stated in this report. 10. It is assumed that all applicable zoning and use regulations and restrictions have been complied with, unless a nonconformity has been stated, defined, and considered In this appraisal report. 11. It is assumed that all required licenses, certificates of occupancy or other legislative or administrative authority from any local, state, or national governmental or private entity or organization have been or can be obtained or renewed for any use on which the value estimates contained In this report are based. 12 Any sketch in this report may show approximate dimensions and is included to assist the reader In visualiZing the property. Maps and exhibits found . in this report are provided for reader reference purposes only. No guarantee as to accuracy Is expressed or implied unless otherwise stated in this report. No survey has been made for the purpose of this report. 13 It is assumed that the utilization of the land and Improvements is within the boundaries or property lines of the property described and that there Is . no encroachment or trespass unless otherwise stated In this report. (Continued) :opyright 2001 by The Appraisal Foundation. All rights r e :1~ in H1 S. W. Barrett Real Estate & Appraisal Services Summary Report File No. OS-0380C PAGE 10 . ASSU'M,'PT'ld NS;'-)iNtj.:;,[jIMttIN;'G~';G;Q'Nt)r*t€n;JS~i,:"G6rn'li:nir:.~(r"f&:;;;;.}:n:';~;,lj;.8j;~?,;ilEfD;,.,\~,.;:i^~":;'r?/~', ': 14. The appraiser is not qualified to detect hazardous waste andlor toxic materials. Any comment by the appraiser that might suggest the possibility of the presence of such substances should not be taken as confirmation of the presence of hazardous waste andlor toxic materials. Such determination would require investigation by a qualified expert in the field of environmental assessment. The presence of subtances such as asbestos, urea.formaldehyde foam insulation or other potentially hazardous materials may affect the value of the property. The appraiser's 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 unless otherwise stated in this report. No responsibility is assumed for any environmental conditions. ,or for any expertise or engineering knowledge required to discover them. The appraiser's descriptions and resulting comments are the result of the routine observations made during the appraisal process. 15. Unless otherwise stated in this report. the subject property is appraised without a specific compliance survey having been conducted to determine if the property is or is not in conformance with the requirements of the Americans with Disabilities Act. The presence of architectural and communications barriers that are structural in nature that would restrict access by disabled Individuals may adversely affect the property's value, marketability, or utility. 16. Any proposed improvements are assumed to be completed in accordance with the submitted plans and specifications. 17. The distribution, if any. of the total valuation in this report between land and Improvements applies only under the stated program of utilization. The separate allocations for land and buildings must not be used in conjunction with any other appraisal and are invalid if so used. 18. Possession of this report, or a copy thereof. does not carry with It the right of publication. It may not be used for any purpose by any person other than the party to whom it Is addressed. and In any event, only with the proper written qualification and only in its entirety. 19. Neither all nor any part of the contents of this report (especially any conclusions as to value. the identity of the appraiser, or the firm with which. the appraiser Is connected) shall be disseminated to the public through advertising, public relations, news sales. or other media without prior written consent and approval of the appraiser. The appraiser/s is not reQuired to give testimony or appear in court because of having made the appraisal with the reference to the property in Question. unless arrangements have been previously made thereof. Disclosure of the contents of the appraisal report is governed bv the Bylaws and Regulations of the Professional Appraisal Organizations with which the appraiser/s is affiliated. On all appraisals. subject to satisfactory completion. repairs or alterations, the appraisal report and value conclusion are contingent u~on completion of the Improvements In a workmanlike manner. Any changes to this report reQuired by the client must be addressed within 30 days of receipt of written appraisal. Acceptance of and/or use of this appraisal report constitutes acceptance of the foregoing assumptions and limiting conditions. I certify that. to the best of my knowledge and belief: the statements of fact contained In this report are true and correct. the reported analyses, opinions. and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses. opinions and conclusions. I have no (or the specified) present or prospective Interest In the property that Is the subject of this report and no (or the specified) personal interest with respect to the parties involved. I have no bias with respect to the property that is the subject of this report or to the parties Involved with this assignment. my engagement in this assignment was not contingent upon developing or reporting predetermined results. my compensation for completing this assignment Is not contingent upon the development or reporting of a predetermined value or direction In value that favors the cause of the client, the amount of the value opinion. the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the Intended use of this appraisal. my analyses. opinions, and conclusions were developed, and this report has been prepared in conformity with the Uniform Standards of Professional Appraisal Practice. I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs this certification. the certification must clearly specify which individuals did and which individuals did not make a personal Inspection of the appraised property). no one provided significant real property appraisal assistance to the person signing this certification. (If there are exceptions. the name of each individual providing significant real pro pert appraisal assistance must be stated). . All conclusions and opinions concerning the real estate that are set forth in the appraisal report were prepared by the appraiser/s whose Signature appears on the report. unless indicated as "Review Appraiser". No changes of any Ite,. m In the a raisal re ort shall be made b an one other than the a ralserls and a ralser7s shall have no res onsiblli for an such unauthor zed change. As of the date 0 this appraisal, teven W. arre~ the undersigned appraiser. has com pleted the reQuirements of the Continuing Education Program of the Appraisal Institute and the American Society of Appraisers. All state certifications and licence requirements. to legallv Dreform this appraisal, have been met and are current under present regulations. :s:- ~ 11 ._-L..J_ """-- ~ { I - Appraise", Signalure - Steven W. Barrett, SRPA, SRA, ASA State Certification # GA-00029S-L State Certified General Appraiser Date 01/29/2007 @ Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced uling ACI IOflwIfl, 100.234.8727 www.aciwtb.CllfII J S. W. Barrett Real Estate & Appraisal Services ) Summary Report FHe No. 06-0381C J APPRAISAL OF J ) I I LOCATED AT: 231-265 Walnut Bottom Road Carlisle, PA, 17013-3740 FOR: Robert G. Frey Esq. c/o Frey & Tiley Attorneys-At-Law 5 South Hanover Street Carlisle, P A 17013 AS OF: February 2, 2006 BY: Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser .~-J --~J I ,":J ~~. t';~< ,::f:.: ,",' ."~::-;,f~,'.', "~'<,-'" (l' r'~~~' ,,;11,i.,fl',"Y:- ~~<,~', '.;' ~'~;.., ',,""t," . ''''<0\. S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser . ~~~ January 29, 2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: 231-265 Walnut Bottom Road Carlisle, PA 17013 Dear Mr. Frey; The appraiser/s certify that the subject propeqy has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. ' Value Reported: Seven Hundred Twenty-Five Thousand Dollars $725,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours., ~_~lL,If-. Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L :"']"" ill Client Property Use Property Address City Building Name Summary Report File No. OS-0381C PAGE 1 . ~U N IFO RM"C()MMERbIAl/INDUStRIJ\t:i:'Sl.JM'MAR~i;A.'F:~PR:AISALFREPORT:;.:SMALI1PROPER'tY")'.<;:' File Number 06-0381 C Summary Report Map Reference 22-0483 Zip Code 17013-3740 Census Tract 0124.00 APN 04-22-0483..014 s. W. Barrett Real Estate & Appraisal Services J -, J State P A J ill} "'.:.' i':f: :;-,:4 Intended User(s) of Report The Intended User of this a without the ermiss on of the a raiser s . Intended Use of Report The Intended Use is to evaluate the property that Is the subject of this appraisal or current market value. Scope of Work Standard Rule 2-2 of the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Practice of the Appraisal Institute, require that the extent of the process in which data are collected, confirmed and re orted be described. and the Definition of Market Value as stated on a e 9 of this re ort. X Complete Appraisal Limited Appraisal due to the following departures from Standard 1 No departures invoked, this prope~ is being appraised in Its current 'AS IS" condition. Retrospective Value, the "AS OF" date for this appraisal analys s Is 02/02/2006 ~.... '~{~: ~~~: ~ l!J Summary Appraisal Report ;'R"':':"?R'" ''YE'"E''' '~"'-E"::AJR";tfFjW' ...."i:fE...'R."S"'..ii1i,.1.61'*Bl''''S.'':~8.R'...'.,,\ij~(}/t:<t';;,~;~;g;-}itii'~'; .:' .'.". ," ~-~:?I/i: '.~..,:,:;,\:.I., ~I~':' '-...' no' 'G;A41R: .?I;:~~: ',' tl~0;lir.\~~~~~,1;.W:~-!h~t;y<& .~'.~.':".;.'.'.'.".' ;J '~:.!r~ 50 8,500 50,000 Terms of Sale Outright Sales Transaction Outright Sales Transaction Outright Sales Transaction ~.-.~.'." ~ Owner Recording Reference Date Most Recent Phillips & Frey 31W..607 05/10/1986 $ Previous Phlliips;Frey,Meals 20N..626 06/01/1962 $ Previous Phillips & Frey 21A-543 11/08/1963 $ Previous $ Current Contract U Option: U Listing Price $ N/A Buyer N/A Contract Price $ N/A Seller NI A Closing Date H/ A Analysis/Comments: The leaal description / deed has been reviewed and there appears to be no known unusual title discrepancies. A copy of the deeds are in the addenda of this report. Price Paid i~".~' .'..;."..'.}..' ~~ .:::, . ":;.-Z(7::t/,~:;;,.'?~:!,';'l2';-;i\}f~;;~bd~~:'FJ'E'I'G'A'B:Q'R'A'0e:B%DiE'S"e:R'fB:nI~'FJiJ~{:;;i~::i[~~AX,i~:;i,~i;;:'2:::tfr,'jW:1'fi~~,~!{:t*ir.~,;.?'~}~~~i;i;i,;Bi?~:.;~~/r:'::~;[~:r,;i~0~~):t:*~;lf.~' Boundaries: SubJect Is bounded on the north by High Street on the east by Hanover Street, on the south by 1-81 , on the west by Mooreland Avenue. ~~.~. 'tct "~"l"~ Neighborhood Built Up Land Use: Single Family Industrial Single Family Multifamily . : : : : : : : : Office RetaO . . . . . . . . . . . Industrial. : : : : : : : : : Dlstance-CBD 75 % 45 % Office ~ % Multifamily ---1Q. % o % Retail 10 % Vacant 25 % und~PPIy Balance. d ove~ply Vacancy ~ 5?1~ : X 5.10 % ~% 1 M lIe:l: Miles 1 M lIe:l: Miles .50 :I: Location Development Trend. . . . . . Value Trend . . . . . Vacancy Trend . . . . . . . . Rental Demand ::::::: Urban Down Down Down Down fI..........~.ili........: \i il" I: [~c 00 Likely IS FNear I D tI ~ Neighboring Property Use: commercial. Analysis/Comments: The BorouQh of Carlisle is centrally located in Cumberland County on the west side of the Susquehanna River. It is bounded on the north and east by Route 76--Pennsylvanla Turnpike. on the south by Interstate 81 , and on the west by U. S. Route 11. The neighborhood appears stable, with no apparent adverse conditions. A full neighborhood as well as realonal analyses will be retained in the appraisers files. J SI'JtEtD1ES~G;R'I'B:fi10"'" Legal Description A copy of the current legal description is in the addenda of this report. Environmental Problems Known or Suspected Yes U No l!J Site Size 1.10 Acre Usable land Area 1.10 Acre. Excess land Area Site Dimensions Irregular shaped, see site plan, and/or legal description in the addenda. Street Frontage 407' % 00 See Addenda p U None N/A ] Q Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced ulling II IlOftw..., loo.23U727 -.. ,lGiweb.GOIII , JI Street Improvements: Street Width 50't Street Paving: : : :: Asphalt Sidewalks Concrete Curbs & Gutters' . .. Concrete Storm Sewers Yes Lighting ...:::: Overhead in street SoU Conditions Appears sta Ie rom su ace nspection Easements None observed, with the exception of public utilities Encroachments None observed Current Zoning R-3 High Density Residential Zoning Change: Not Likely ~ Likely U To N/A Uses Allowed Under Current Zoning Five Permitted Uses: Four Accessorv Uses: Five Special Exception: Current Use Townhouse apartments are a permitted use. Analysis/Comments: here are no apparent adverse easements, encroachments or other adverse conditions. Flood Map located in addenda of report. ....,.:.Sllt:EfDESCR.j ptJ0N,);..colitin'a.fJa;':t:.,.,. ~.:: '1)' ..; .: S. W. Barrett Real Estate & Appraisal Services II Describe: T oPOgraPh~ level X Mod Slope 8 Steep Slope 8 At Grade X Above Grade Below Grade Comer lot . . . . . . . . . . . . . . .. ~ I Underground Utilities .......... X Railroad Access . . . . . . . . . . . . . X Earthquake Zone ............ Flood Hazard Area . . . . . . . . . . . . ~ Date 02/03/1982 Map # 425382 00048 IngresslEgress . . . . . Street Frontage .... Shape ......... Functional Utility .... Visibility ........ Landscaping . . . . . . Drainage . . . . . . . . Adequacy of Utilities .. Traffic Pattern Traffic Volume Utility: Electricity . . . . . . . Gas ......... Water ........ Sewer Telephone' : : : : : : ProvIded By: Public,PPL Public, UGI Public, CBMA Public, CSA Public, Embarq 11 ~I ~l Legally Conforming Yes~ No U ~I m ml ~I Special Assessments: ere are no specla Tax Rate Total 0.01718700 County' . . . . 0.00237700 City . . . . 0.00281000 Other' . . . . . 0.012 School assessments n e ect, or anticipate . Year Taxes CurrentTaxes 2006 $ 9,624.72 Estimated Taxes' . . . . . ~ $ N/A Tax Assessment . . . . . . - $ .59 Year of Next Reassessment. 0 nl<.' . . /SF Assessment Year 2006 APN 04-22-0483-014 Total $ 560.000 land ............ $ 124,860 BUlldlng(s) . . . . . . . . . . $ 435,140 Other . . . . . . . . . $ N/ A ~l I.r.,.;.,.~. ;t; " I Reassessment Issues: Cumberland County was reassessed in 2004, effective for tax year 2005. No new reassessment has been scheduled. Analysis/Comments: The subject property currently is under assessed, based on current market conditions. i Property Type Multi Family Building Floor One Two Two Two Gross SF 8,160 8,160 i Total . . . . . . 16,320 *Usable Area Rentable Area Year Built .......................... Building Efficiency Ratio ........... . . . . . . . . Effective Age. . . . . . . . . . . . . . . . . . . . . . . . . Total Economic Life ..................... Remaining Economic Life .................. Floor Area Ratio . . . . . . . . . . . . . . . . . . . . . . . Ground Coverage Ratio ................... Construction Type Row, Townhouse *Net SF Use Type Office Retail ............... Warehouse' . . . . . . . . . . . . Manufacturing' . . . . . . . . . . . Distribution ........... Research / Developnllinl . . . . . . Multi Famllv I Apt: . . . . . #Buildings Two Net SF #Stories Two Use % ~.: ~ Unknown 100 ~ 0% ~~ Industrial Only 30 # Overhead Doors . . . 50 Floor Height . . . . . . -FT 20 CeiUng Height . . . . . -FT 34 % Column Spacing - FT x -FT 17.5 % 30 Ra~~spur c:J 2 Yes No two 0 street ~ U ] j 0:> Copyrlghl2ll01 by The Appraisal Foundelion. All rights reserved. PradUClId using AClaollwlre. 100.234.1727 wwwAcinb.com j S. W. Barrett Real Estate & Appraisal Services :,"IM'P:RtjVEMENTSiD'ES"CR'le-rfON:;:" 'c:(jhtin'(j;eCl.;' -. ",:":.::..'-, Building Description Improvement Rating Foundation Frame Floor/Cover . . . . . . . . . Ceiling . . . . . . . . . Exterior Walls. . . . . . . . . Interior Partitions. . . . . . . Roof Cover . . . . . . Plumbing .::::::::: Heating . . . . . . . . . . . Air Conditioning Electrical ...::::::: Elevators Parking .......... Insulation' . . . . . . . . . . Sprinkler. : : : : : : : : : : Roof Support .. . . .. . . Concrete Wooden Hardwood, Vinyl Drywall Brick Drywall Asphalt Kitchen, Full Bath Electric baseboard None 100 amp None Asphalt paved/two spaces per unit Adequate None Wooden Trusses Appeal/Appearance Floor Plan/Design ........... Construction Qualify. . . . . . . . . . . Exterior Condition .:::::::::: Interior Condition Roof Cover Plumbing . : : : : : : : : : : : : : : : Heating . . r . . . . . . . . . . . . . . Ai Condltiomng Electrical . . . . . . . . . . . . . Elevators . . . . . . . . . . . . . . . . Parking Area. . . . . . . . . . . . . . . Insulation . . . . . . . . . . . . . . Sprinkler :::::::::::::::: Landscaping .............. Site Improvements: Concrete Sidewalks, asp Personal Property or Other Non-Realty Interests Included in Valuation: IKI No included In this appraisal analysis. DYes No personal property. or non realty interests are Summary Report File No. 06-0381 C PAGE 3 I l I I I HIGHEST AND BEST USE AS IF VACANT: Legally Permissible Uses: The site currently Is zoned R.3 High Density Residential. The use represents a legally conforming use and would be compatible with the established character of the neighborhood. Physically Possible Uses: Physical aspects of the site impose the first constraints on the possible uses of the property. Size, shape and topoQraphy are key determinants of physically possible uses. Financially Feasible Uses: The site is located In an area developed with similar uses. Development of the site with townhouse use would be likelv, given the location, and would represent a financially feasible use. Maximally Productive Use: The most productive use of the site given the location Is townhouse use. Analysis/Comments: The highest and best use of the appraised site presuming it to be vacant and available is for townhouses. 'l! t! U 1f 11 :li l! ,f It '1 {! li Analysis/Comments: The subject property as currently Improved, meets current highest and best use guidelines as stated above. Copyright 2001 by The Appraisal Foundation. All rights reserved. duced uainll ACtlOlIw... 100.234.112 www.8CiWlb.com n :F =1( i: l!~ ~ ~ ] S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0381 C ] . PAGE 4 .~'~' _....:~-~:~~~~~m~~~W~0~.~:..\~-~j~? ..~.~~ Cost Approach 0 Income Approach 0 Direct Sales Comparison Approach 00 Reasons for Excluding an Approach: The Income and Direct Sales Comparison Approaches were used to estimate market value. The Cost Approach was found not to be applicable for this analysis. I J ~.~ ~JU .e~:~~~~E~~'~~~~~~~S~~~S~t ~~~i~; ~.~~.~. MarketValueofPersonaIPropertY'__"'N"'r.'f'di~"""" .......... .. ..... .....$$ NNI1AA Market Value of Other Non-Realty Interests one .nc u eu Total Market Value of Non-Realty Interests. ....... ... ..... ... . .::.:"::...:::::'::: :::: $ 0 Analysis/Comments: No non-realty items were conSidered for this analysis. s ~ .'. '. ....:..r..'q:: . ,. ,,: _... r:.~ ~'; ,,:.. -.~...;.'-. ,;;;:.:,,):(.::;.', 'i:iJ;;\~,;-;&::~~a;M{ejNFltB!2Efs~'fi~iI'" Data Sheets AttOO Subject Location/Address 231-265 Walnut Bottom Proximity to Subject N/ A Map Reference 22-0483 Deed Reference 31W-607 Date of Sale N/A Exposure Time None Data Source Inspection Site Size SF 0 Acres 00 1.10 Frontage 407' Zoning R-3 High Density Reside Utilities Public, W S G &E Site Improvements Concrete Sidewalk Comparable #1 Post & Clarmont Roads .60 MI E 29-08-0575-001 275-1220 06/21/2006 3 Nonths Owner & C. H. Records 7.09 Acres 821' & 340' R.1 , Residential Public, W 8 G & E None ~:,,~J ,~ r Il'( ~i' ~~ i I Unit of Comparison Per Acre Sales Price . . . . . . . $526,000 Price Per Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . $ Property Rights 'cOnveyed . . . . . . . . . . . . . . . . . . . . Adjustment . . . . . . . . . . . . . . . . . . . . Anancing . . . . . . . . . . . . . . . . . . . . . . . Adjustment .. . . . . . . . . . . . . . .. .....' Conditions of Sale . . . . . . .. ............... Adjustment .. . . . . . . . . . . . . . . . . . . . . . Market Conditions ....................... Adjustment . . . . . . . . . . . . . . . . · . . . . . . Other Adjustments . . .. ..... ....... ..... Location T opograp~y' . .. .... ............... ShapelUtillty. . . . . . . . . . . . ,. . . . . . . . . . . . . Utilities ...... . . . . . . . . . . . . . . Site Improvements. ... . ........... . ZonlnQ . . . . . . . . . . . . . . . . . . 74,048 Fee Simple o Bank Loan o Outright Sale o Time o I..~ Ji Ii.'.?...'... ,,~ off IJ ~ Similar Level Rectangular 1 Average Public None Similar I . "".~I~'~" ';i~~;,'~':''-''':;, ~"'_:: Comparable #2 Beech & Pine Streets .60 MI NE 40-22-0487 -117 267 -2933 06/13/2003 One Year :I: Realtor & C. H. Records 3.09 Acres 500 Main Frontage Village Public, W S G & E None $115,000 $ 37 ,217 Fee Simple o Cash o Outright Sale o Time +7.8% 2,903 81m liar Level Rectangular 1 AveraQe Public None Slm i1ar ~,'/:;):)~:/:' ~'::;}' '.. :'.'::; ,.' ':::. ;.;:,;,.....'j... ,.,., ....... ;.',.'" Comparable #3 West Louther Street 0.67 MI NE 29-20-1794-028 271-1228 10/04/2005 None Court House Records 2.65 Acres 425' R-4, Residential Public, W S & E None $160,000 $ 60,377 Fee Simple o Unknown o Outright Sale o Time o Similar Level to Rolling Slightly Irregular 1 Avg. Public None 81m i1ar Total Adjustments 0 2,903 0 Indicated Value Pe~'Una . : : : : : : : : : : : : : : : : : : : : $ 74,048 $ 40,120 $ 60,377 Analysis/Comments: Adlustments: Time adjustment was based on a 3% annual appreciation rate. No other ad~ustments were required. After adlustments a range from $40,120 to $74,048 was determined. Chosen value indicator $60.000 per acre. Total Site Units: Acre Unit Value . . . .. ............... - ........... $ Estimated ~Ite Value' . . . . . . . . . . . . . . . . . . . . . . .. .... ..... ....................... .... $ . . . . . . . . . . . .. . . .. .... 'exl:: I:$~ (A~ tS . . . . . .. .............. ... Excess Land Area Units: N/A Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .... $ Estimated E:xcess (aOna <;Ilslue' . . . . . . . . . .. ..... 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .... ... $ ............ ..... ...................... ............. ... Produced IIIin9 ACloaflw..... 800.234.1727 www.ac:iwell.com .~ &I ~ ~~~;rl --. n .J ] C COPYright 2001 by The Appraisal Foundation. All fights reserved. 1 1.10 60,000 66,000 None N/A None l J :', "':,/:'~~C()stl:~prBR'OA'CH"::~W",;~;'; ] S. W. Barrett Real Estate & Appraisal Services J Cost Source Marshall Valuation Services, and supported by local contractors Component No. Size Unit Cost $ $ $ $ $ $ $ $ $ $ $ $ Reproduction U Replacement U Cost New of Improvements $ Plus: Indi'ect (Soft Costs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Plus: Entrepreneurial Profit ............................................ %. . . . . . . . . . . . . . . . . $ Total Cost New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . $ Less: Physical DeterioratIOn. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . %. . . . . . . . . . . . . . . . . Less: Functional Obsolescence . . : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : ::' % . : : : : : : : : : : : : : : : : Less: External Obsolescence % Total Acaued Depreciation (Deteriorafion & 'Obsoiescen.ce)' . . . . . . . . . . . . . . . . . . . . . .. . .(s. . . . . . . . . . . . . ) Depreciated Value of Bullding(s) ..............:::::::::::::::::::::::::::::::::::::::::::::: Plus: Contributing Value of Site Improvements .................................................... N/ A Depreciated Value of Improvements .......................................................... $ Analysis/Comments: The Cost Approach was deemed not approbate for this analysis, due to age and total depreciation of the existing im provements. Land value is estimated using local market sales information, and reported within this section of the appraisal. Value reported within the Cost Approach section of this report is for "LAND ONL V". Cost ] ~ ~ ~ J Data Sheets Address Proximity to Subject Map Reference Year Bunt Gross Building Area Number of Stories Current Vacancy % Construction Type Construction Quality Condition Parking Date of Rent Survey Asking Rent Lease Period Tenant Improvement Allowance Concessions # Units Complex Tenant Name Beginning Date Term Lease Type- Tenant Size (SF) Rent Per SF Rent Concessions Adj. Adjusted Rent Per SF Adjustment for Market Conditions Adjusted Rent Per SF ~ Copyright 2001 by The Appraisal Foundation. All rights reserved. ';~!~.~~J'" ' 66, 00 None N/A o 66,000 N/A 66,000 66,000 Estimated Site Value $ Plus: Estimated Excess .Land Villue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Depreciated Value of Improvements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . Plus: Market Value of Personal Property anH)t'her 'Non"..~ealfy 1nlerests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indicated Value Before Adjustment for Interest Appraisal . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . $ Less: Adjustment for Interest Appraised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' Value Indication. Cost Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Rounded: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subject 231-266 Walnut Bottom N/A 22-0483 1962 Comparable #1 Fry Loop Ave. 3 Miles :t 29-16-1094 1976 Comparable #2 W. Ridge Street 1 Mile :t 04-22-Q483 '1976-78 Comparable #3 E. Willow Street 0.46 MI E 03-22-0486 1975 Two 16,320.00 Two 46,080:t 0-5% Two 16,OOO:t 0-5% Two 22,OOOt 0-5% 0-5% Row. Townhouse Average Average 30 Spaces 08/2006 $6,720 per unit ($560) Annual Row. Townhouse Average Average Adequate 08/2006 $6,240 per unit ( $520) Annual Row, Townhouse Average Average to Good Adequate 08/2006 $7,680 per unit ($640) Annual Row, Townhouse Average Average Adequate 08/2006 $6,960 per unit ($680) Annual None None None None None None None None 16 Units 48 Units 16 Units 22 Units arious arious aflOUS aflOUS Varies Varies Varies Varies Annual Annual Annual Annual (N) Net (N) Net (N) Net (N) Net 1,020 960 970 1.000 $ 6.69 $ 6.50 $ 7.92 $ 6.96 None None None None $ 6.69 $ 6.60 $ 7.92 $ 6.96 None None None None $ 6.59 $ 6.50 $ 7.92 $ 6.96 Produc:ed using ACllOftw.l. 800.23<1.8727 www....b.com S. W. Barrett Real Estate & Appraisal Services ....IN.COM,E,.:A.P:~ROC)AC,H':4IR1=:.N'Tld~;.;GbMP~.R:A:B;J],Ej,;B.Oltl:Dn~'G'>:A"NAl~Ysts;:i 'cora'tWrued Total Adjustments Indicated Market Rent $ Average Average Average Average Average Average Average Average Average Average Average Average 5-2-1 Sim ilar -.79 (-10% Superior) Similar 0.00 0.00 -0.79 0.00 6.59 $ 6.50 $ 7.13 $ 6.96 Location Quality Condition Unit Rm. & Bath ] Tenant Name Various Rented Area (SF) 16,320 Beginning Date Varies Term Unk. lease Types (N) Net Current Actual Rent 6.59 Effective Rent I SF 0.00 ] ~ ~ ~ :: i.<~:,':'.',: ",:, :,'~:i,\';.:$lN'~ee:M'rEr.~fN[Bjf,E~E:~:SE0R;js\t{e:RttJE~Ii.mlEl:11RE;~~sttMf.:5:~:;j::.:::~;':, . , :. ';.\ .. :,;(:'::)-~;;::i!tfi~;,;~a ~~'::;::~:-;;.~ ',-"/ :.:........:.:,.'- . . - : '. /'..". ~ '... "t. . ..' '". ,. : ::::.~./::.::;,<:',:. :;.; ~.i; ~ Income: From to Gross Potential Income $ Vacancy and Collection . . . . . . . loss _ % ( $ Other Income . . . . . .. $ Effective GrosslncOme' : : : : : :: $ Actual Comments and Calculations Actual Income, based on per unit rental income Pet Income $ $ $ ($ $ $ Stabilized 107 ,520 2,400 5,496 ) 104,424 ~ U 0) Projected V & CLoss, 6% None o Projected Effective Gross Income $ Actual R.E. taxes based on assessment & tax rates Actual Insurance expense, prOVided by agent Estimated from current market, 5% Water, Sewer. Electric Trash Actual, provided by owner Administrative $5.353 & Payroll $15.959 Estimated based on overall ro e condition 2% Tota Property Expenses Expenae/SF $ 3.14 Expense Ratio 9,626 2,018 5,221 1,229 2,145 7 ,640' 21,314 2,088 51 ,280 53,144 IS estimate IS o J c Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced using ACllOflwore, 800.2304.8727 www.eciweb.com ] J' S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0381 C PAGE 7 1 .J .:.\....;.:..;..'.:.:;i..vl. E))O' ".;~:A:'P""'I"..fA:I:::I"Z'."" ij(+I.O...N.......\,(~;?U'.(..';;;.>:;.:. . <-:,:'. .'.-., .',,:,"':., :>"'~I ~" ..\11 1-'- .:: \ t::":M, Li.: 1'\.:.1 ", ";~.' C,.'.' :.:.>'; ': ::.,.::- . ~:~, ~. .~:' Yes 0 No [!J Market Rent Scenario ;. ,~f;:f:!-t~:::\:.~:..- ~~::;.:.:::.:,_1:,:." ,........>;. ;~:::;:;.; '-:.'~ u ; ,.. :..~- . ..;;.. .'"., :.' .., J Cash Flow Analysis in Addenda Forecast Holding Period Beginning NOI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NOI Pattern . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . Reversion Assumption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yield Rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Value Estimate' : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : Analysis/Comments: Not uti Ized or this analys s. Contract Rent Scenario $ $ $ N/A $ N/A J '~~~~~~\(00~G~~0~~'S-~M~~E~~R~I~N~~E~~E~~S.~R':~lqS~7E'1D~~~~0~.h00.;.~......J~~:i~n< .,-,..-,:-,.:,.,-,..,.,:;..!-..:.:.-~-..~.--,..:,.~:,'J.;..~';';:,:.;.,,~;,M;IJ."..U' r-IJ~ : .1:~GI.{::-:,';17:;-U... ,t ,)Ii~ "~ . :~:.lh,:.Krn;,rn-.., .M.- . : ..;~'.'r.";,~,'.l:,~... , :;..;. f :;:.~:~~::~j?t~<r';~:::':; ~ Value Estimate - Market Rent Scenario $ N/A Value Estimate - Contract Rent Scenario' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ N/A Difference (Adjustment for Interest Appraised). : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : $ 0 Analysis/Comments: arket rent and contract rent or the subject are at the same eve , there ore no adjustment IS required difference for interest appraised. Value Indicated by Direct CapltallzatlonlYleld Analysis (excluding excess land) $ 703,042 Plus: Estimated Excess Land Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ None Value Indication. Income Approach ... . . . . . . . . . . · . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 703,042 Rounded. . . . . . . . . . . . . . . : : : : : : : : : : :: : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : $ 703,000 ~.' ~ Comp Sheets Subject Comparable #1 Comparable #2 Comparable #3 Address 231-265 Walnut Bottom S. Washington, Mech. Chester Rd. E.P. Twp. Hamilton St. Carlisle il Proximity to Subject N/A 9.7 MI E 14.9 MI ENE 1.4 MI NE ~: Map Reference 22-0483 20-24-0785-227 09.16-1052-052 06-19-1641-1 05 ,> Data Source Inspection Court House Records Court House Records C H Records & Owner Gross Building Area 16,320 12.064 9,540 9.000 Net BuIlding Ar~ Unknown Unknown Unknown Unknown ~ Site Size SF Acres 00 1.10 1.05 1.20 0.62 ~ Land.to-Bulldlng Ratio 2.94 0.00 0.00 0.00 Year Built 1962 1995 1998 1965 Construction Type (2) 8 Unit Townhouse (2) 6 Unit Townhouse (1) 8 Unit Townhouse (2) 4 Unit Townhouse I Construction Quality Average Average Average Average It. Condition Average Average Average Average Parking 30 Spaces Adequate Adequate Adequate Other # of Units 16 12 10 8 ~ Sale Price $ 64,0 0 $ 450.00 Date of Sale N/A 07/26/2005 10/01/2002 04/09/2001 Exposw-e rune None Unknown Unknown None ~ Property Rights Conveyed Fee Simple Fee Simple Fee Simple Fee Simple Adjustment 0 0 0 Financing Unknown Conv. Bank Terms Unknown Conv. Bank Terms Adjustment 0 0 0 Conditions of Sale Outright Sale Outright Sale Outright Sale Outright Sale Adjustment 0 0 0 Excess Land None None None None Adjustment 0 0 0 Non-Realty Interests None Considered None Considered None Considered None Considered I' Adjustment N/A 0 0 CE/Terms Adjusted Price $ o $ 66.667 $ 66,400 $ 56.250 Other Adjustments: Market Conditions None 1 Typical Time +1.5% Time +9.8% Time +14.3% Adjustment 0 1 ,000 6,507 8.044 Location Average Superlor.10% Superior ..10% Similar Adjustment 0 ..6.666 -6,640 0 Quality Average Similar 8im liar Similar Adjustment 0 0 0 0 Condition Average Superior-15% Superior .15% Similar Adjustment 0 .10.000 -9.960 0 Adjustment Total Other Adjustments 0 -15,666 ..10,093 8,045 Indicated Value Per Per Unit $ o $ 51.001 $ 56,307 $ 64,295 C Copyright 2001 by The Appraisal Foundation. All rights reserved. PnMlUC8d IISing ACIIOftw.., 100.234.1727 www....b.COIII S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0381 C PAGE 8 DI REct':SAL.ES\:CO.'M.'RA'RISO:'N:;';~FfPRO'A'C:HIC'(j"f,n]~~R:A'B[je;;~B'tJl~DIN.G('J\N'AIiliYSrSY:C;bnfi'nu'eli"')',< ...... Analysis/Comments: Ad ustments: Time ad ustment is based on annual a reciation rate of 3%. location ad'ustment for sales # 1 & 2, being located in eastern Cum erland County. Condition adjustment was taken or a sales # 1 & 2, berng newer construction. No other adjustments were required. . .....:.,.:.FEE((;S;IM:I?:EEJ:e:.RrE.e~~S:EDIj;EE.E~:SP;ER~7FrN'Gj;e~AH'F"~AN:D.:i'R:AT:'fQS;;.':E;':.0.':;}~,~.\i:ii';iBv;.;.<,U:;>;:.;.};;':}~:,... j Comparable #1 Fee Simple or Leased Fee Fee Simple Gross Potential Income . . . . . . . . . . . . . . . . . . . . . . . $ Vacancy and Collection Loss % . . . . . . . . . . . . . . . . . . . . . Effective Gross Income . . . . . . . . . . . . . . . . . . . . $ ....................... .$ Operating Expenses . a . . . . . . . . . . . . . . . . . . . . . . . . $ Expenses/SF Gross Bui! ing Area ~~~~~:r~r~: Income. . : : : : : : : : : : : : : : : : : : : : : : : : $ EGIM OveraU Rafe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equity Dlvldena f{ate : : : : : : : : : : : : : : : : : : : : : : : : : : Analysis/Comments: Insu IC ent mar et data ava lable to comp ete this portion 0 Comparable #2 Fee Slm pie $ Comparable #3 Fee Simple $ $ $ o $ $ o $ $ o $ $ 0.00 0.00 0.00 the analvs s. j ~ Building Units Value Per Unit Value Estimate Per Unit /Unit ~ ~ ~ Value Indicated by Direct Sales Comparison Approach (excluding excess land) Plus: Estimated Excess Land Value Plus: Adjustment for Interest Appraised . . . . . . . . . . . . . . . . . . . . · . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Value Indication. Direct Sales Comparison' Approach . . . . . . . . . . . . . . . . . . - . - . . . . . . . . . . . . . . . . . . . . . . . . . . . Rounded . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... .......,... ............... ... ...... ........... ........................ . ... .... ........ .................... ~ , 1~mJEiE~w;fM"l~Et.. $ 896,000 $ 0 $ N/A $ 896,000 $ 896,000 $ 66,000 $ 703,000 Estimated Exposure Time: The exposure time, based on current market conditions, for a property such as the subject Is between six months and one year In accordance with Standard 6 of USPAP. Extraordinary Assumptions, Hypothetical Conditions, and Limiting Conditions: There are no e'xtraord nary assum ptlons, hvpothetlcal conditions, or special condition for this analysis. Refer to assumptions and limiting conditions on next page or addenda of this report. Estimated Market Value .As Is. $ 72 ,0 0 Effective Date of Valuation . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02/02/2006 000 MarketValueofPersonaIProperiy.'n"cJiid'edfnAppralsaJ...................... -. -...................... $ N/A Market Value of Other Non-Realty Interests Included In Appraisal. . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . .. $ N/A .. ...................................... ... C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced using ACIIOftw"e, 800.234.1727 www.aGiweb.com ] S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0381 C PAGE 9 , ~ i ."j Appraiser #1 Signature Name Certification ''TIO'N';':~'NDJF'I.'NAfIJVli.;t(rE{;'E'S:*,'rJL4\fE;:sl:ecfntln'u'e'Cf ~~ } -d- Steven W. Barrett, SRPA, SRA, ASA No.: GA-000298-L State: PA Exp. Date: 06/30/2007 Sta Certified General Iser 1 J Appraiser #2 Signature Name Certification . 'J." :~'.: ...+~~l'" ,'~ .:";" if;.:""?--' - ;-, " .~. :h~". :. . Date Property ~pected Yes l!J NoD 01/29/2007 Yes lKJ NoD J Donna K. Shultz 01/29/2007 No.: State: Exp. Date: Assistant to the State Certified General A raiser '. ""~'.~," :;;":;:"'i. . .....,';:;;'!':>;',<;.;;;i''';.:.:.~C(j.NttEN:t:SM!O:F;.A'[j;D;END'~tj~;~~;?:~f,,;th;..:~;HE5;'!{~.;. 1 J legal Description Subject Photographs. . . . . . . . . . . . . . Area Map . . . . . . . . . . . . . Neighborhood.Map . . . . . . . . . . . . . . . Zoning Map . . . . . . . . . . . . . . . Flood Zone Map . . . . . . . . . . . . . . . . Topographic Map' . . . . . . . . . . . . . . . Site Sketch . . . . . . . . . . . . . . . .................. Site Plan Building Plans' . . . . . . . . . . . . . . . . . Tax Assessment ~a;.d. . . . . . . . . . . . .. X land Sales Data Sheets . . . . . . . . . . .. X Land Sales Map . . . . : : : : : : : : : : : : ~ m :,:f~.:;;:~.~( " .i;.~:'.:.''':;,<.".' .... :.,~~'..\:: ,. ~.;" ; .' :., .. '.' ;".; .,.. -;-..; ..:. '. ..,.;.;. . land lease Segregated dost"Sneef . . . . . . . . . . . . Soils Survey Map .. . : : : : : : : : : : : : Subject Leases :'0. . . . t. . . . . . . . . . . Rental Comparable Data Sneets Rent Locatl~n Map .......::::::: DCF AnalySIS Improved PropertY Sales bilta Sheets . . . . . Building Sales location Map . . . . . Copy of Deed . . . . . . . . : : : : : : : : : Contract of Sale Construction Cost to.nia.ct. . . . . . . . . . . Support for Personal PropertY ~aluatfon : : : : Support for Non-Realty Interest Valuation Support for Adjustment for Interest Appraised' . Copy of Easement . . . . . . . . . . . . . . : Appraiser QuaRficatlons ............ "~'E:E!lN~f~:iifNg\0fEifAfR~Em~~~If.Ur' .. The most probable price which a property should bring In a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prUdently and 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: (1) buyer and seller are typically motivated; (2) both parties are well Informed or well advised, and acting in what they consider their best Interests; (3) a reasonable time Is allowed for exposure in the open market; (4) payment Is made In terms of cash In U.S. dollars or In terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financ'lng or sales concessions granted by anyone associated with the sale.1 1 USAP 2001 GIouary 1. As agreed upon with the client prior to the preparation of this appraisal, unless otherwise Indicated, this Is a limited Appraisal because It invokes the Departure Provision of the Uniform Standards of Professional Appraisal Practice. As such, Information pertinent to the valuation has not been considered and/or the full valuation process has not been applied. Depending on the type and degree of limitations. the reliability of the value conclusion provided herein may be reduced. 2. Unless otherwise Indicated, this Is a Summary Appraisal Report which Is Intended to comply with the reporting requirements set forth'under Standard Rule 2.2(b) of the Uniform Standards of Professional Appraisal Practice for a Summary Appraisal Report. As such, it might not include full discussions of the data, reasoning and analyses that were used in the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data. reasoning and analyses Is retained in the appraiser's file. The information contained in the report Is specific to the needs of the client and for the Intended use stated In this report. The appraiser is not responsible for unauthorized use of this report. 3. No responsibility is assumed for legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated in this report. 4. The property is appraised free and clear of any or all liens and encumbrances unless otherwise stated in this report. 5. Responsible ownership and competent property management are assumed unless otherwise stated in this report. 6. The information furnished by others Is believed to be reliable. However, no warranty Is given for its accuracy. 7. All engineering is assumed to be correct. Any plot plans and Illustrative material In this report are included only to assist the reader In visualizing the property. 8. It is assumed that there are no hidd,en or unapparent conditions of the property, subsoil. or structures that render It more or less valuable. No responsibility is assumed for such conditions or for arranging for engineering studies that may be required to discover them. 9. It is assumed that there Is full compliance with all applicable federal, state, and local environmental regulations and laws unless otherwise stated in this report. 10. It Is assumed that all applicable zoning and use regulations and restrictions have been c'omplied with, unless a nonconformity has been stated, defined, and considered In this appraisal report. 11. It Is assumed that al/ required licenses, certificates of occupancy or other legislative or administrative authority from any local. state, or national governmental or private entity or organization have been or can be obtained or renewed for any use on which the value estimates contained in this report are based. 12. Any sketch in this report may show approximate dimensions and Is included to assist the reader in visualizing the property. Maps and exhibits found in this report are provided for reader reference purposes only. No guarantee as to accuracy Is expressed or implied unless otherwise stated in this report. No survey has been made for the purpose of this report. 13. It is assumed that the utilization of the land and Improvements Is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless otherwise stated In this report. (Continued) ~:.;I. r~" ~~ ;P,' ~ ~ . ; ;~:.:~_:~..~~,:.::i..:'~~~~::\..:.::!g.:~::;:i-;~:;~~;~~.;~~jf~~~0;i~~:t~~~~1~1~~i{ii~~1~s~S:.:EfMr.... , l ~ ~............, D ~. 0.1 ~ ~.'. ~l l J e Copyright 2001 by The Appraisal Foundation. All rights r e ";'l"tfstI1NrD1~!'rYfiImINt;~ter~ND1Iml~slft" ervlces J S. W. Barrett Real Estate & Appraisal Services File No. ..<.:';.7A.S~StJ.lVfptIONS~i~N'D~'1f11.lVntft~;G~tc;oiN:[)rJffd'Ns';' :ContiHiied: 15. 16. 17. 18. 19. ":.,-~.,~,:;,,~"."..~:"'~'" .....~-.:.., .~i(:-" ";-;'$i"f ~;."_1- 'lV.:"";.~:':""":~)';'.e.. '.RmrF.tle~ilne~ , I certify that, to the best of my knowledge and belief: Appral",~ Signalur. ~ - ~ I . 2. ~ Steven W. Barrett, SRPA, SRA, ASA Slale Certification # GA-000298-L State Certified General Appraiser Date 01/29/2007 e Copyright 2001 by The Appraisal Foundation. All rights reserved. ....aGiwell.com S. W. Barrett Real Estate & Appraisal Services Summary Report FOe No. 06-0382C i . . ! ; i APPRAISAL OF - i ! I I ;; I I I I I LOCATED AT: 483-530 Highland Avenue I Carlisle, PA, 17013-3935 I FOR: Robert G. Frey Esq. c/o Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 / I AS OF: I February 2, 2006 BY: Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser 1 J s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals . Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8~27 J Steven W. Barrett, SRPA, 8RA, ASA State Certified General Appraiser .~ A ~@~ ,~b,g,#'.., 1~j 1.8.'.;\.:1.., 'l; ~ il.l January 29, 2007 ~!~ . .',;~.. LlJ. Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 ".1","" ~~(!-!- ;~;~f.,\ ttl' RE: 483-530 Highland Avenue Carlisle, PA 17013 IWt'. ~. Dear Mr. Frey; ., ~, The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) lEI' '.;{i*...., :!i~i-l ir~ The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. ~:I""":" 'l:l y,J: ~t Value Reported: One Million Four Hundred Thousand Dollars $1,400,000 .,'.,~,~.'I'.' '11 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. li~: Hi .~ This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. ~i'; ~~ ll~.. Sincerely yours, Ii:!' :..:;,;i'i.!- H" tlj' ~~ /) -I-}- Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L 1 ., Client Property Use Property Address City Building Name Owner/Occupant Typical Buyer: Summary Report File No. 06-0382C PAGE 1 UN I FO RM CO M M ERC fAL/1 NO USTRIAt>SUM MARYfAP'P'R:A1SA'e~REI?:bR:t;:;:;::S"IVfABt::'PR(j'PERtY File Number 06-0382C Summary Report Map Reference 22-0485 Zip Code 17013-3935 Census Tract 0124.00 APN 03-22-0485-024 S. W. Barrett Real Estate & Appraisal Services ] 1 "1 State P A J Intended User(s) of Report The Intended User of this appraisal report is the Client. No additional Intended Users are perm itted without the perm ission of the appraiser(s). Intended Use of Report The Intended Use is to evaluate the property that Is the subject of this appraisal for current market value. 1 1 ~ ~.:. ~ l!J Summary Appraisal Report "TH RE E.,YEAR!OWNERS fiI'R::HfSi;GRY,:": ~..~.. ~ Owner Recording Reference Date Most Recent Phillips & Frey 21 P-827 05/29/1965 $ Previous $ Previous $ Previous $ Current Contract U Option: U LIsting Price $ Buyer N/A Contract Price $ Seller N/A Closing Date N/A Analysis/Comments: The leaal description 1 deed has been reviewed and there appears to be no known unusual title discrepancies. A copy of the deed Is in the addenda of this report. Price Paid 4,500 Terms of Sale Outriaht Sales Transaction ~ ~ N/A N/A ~ '. ':''';:,::,::::,::,,:-:~.:'':''; . "','<;~':;';: .: ,.....:;:'~..:~?:..:p~'i.;..:.:..":;'::0\"'.f':~~:NiEr.G1;tB15n~~~IfIt)t>;e1D'ESf~R?f'8mrer' Boundaries: Subject is bounded on the north by Hlah Street, on the east and south by 1-81 and on the west by Hanover Street. g ~ Change I~and Use: X Unlikely 0 Likely nTaklng Place From NI To N7A Rental Rate Range (Exclude Extremes) for Subject Property Type: Distance-CBD .5 Miles From $ 500.00 /SFlYear To $ 650.00 Distance-Freeway: : : : : : : : : : : : : : : : : : : : : : .5 Miles Age Range (Exclude Extremes) for Subject Property T~POe:y Distance-Public Transportation .............. .5 Miles From New To 5 ears :t Neighboring Property Use: e ne ghborhoo surroundIng the su Ject IS occup e y resl ential, institutional as wel as commercial. 75 % 45 % o % und~r upply Single Family. . _ . _ . _ . Muttlfamily _ . . . . . . . . Office . _ . . . . . . . . . Retail Industrial' : : : : : : : : : Neighborhood Built Up Land Use: Single Family Industrial Office --1Q. % Multifamily ---1Q. % Retail --1Q. % Vacant 25 % Balnced ove~ply Vacancy X 0-5 % X -0:5% s::ro % 5-10% 0% Location Development Trend' . . . . . Value Trend - - . . - Vacancy Trend - - . . - . . . Rental Demand ::::::: Urban Down Down Down Down ~ fl I I /SFlYear Analysis/Comments: There are no adverse factors to affect marketabilitv of the subiect. Diverse stable em ployment and all supporting amenities are within easy driving distance. MSA 3240 . .:. '.:'~' .'.: ::; :>':'~':'i':t';~;~i;t~t1[;:J1~";!'r-t~'WS ITEg[j'ES 'CRIBTI O:N~;~f~~1:,>.~::1h~~;';;:,:F.tt'JVf\i:,".;:(~1i:-:~~i:~'$.~"-;~'1(:;:;'~'~:,}:'.:::;~:t: .,' ';:..' ". Legal Description A copy of the current legal description Is In the addenda of this report. Acreaae amount from 00 See Addenda tax records. Environmental Problems Known or Suspected Yes U No L!J Site Size 3.00 Acre Usable Land Area 3.00 Acre Excess Land Area None N/A Site Dimensions Refer to legal descri~tion - Street Frontage 99' + 224' + 81':t No formal frontage, these measurements run thru parking lot area. o Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced usilg AClsallwllrll, 800.2304.1727 www..ciweb.com S. W. Barrett Real Estate & Appraisal Services r l~ Street Improvements: Street Width 35' :f: Street Paving: : : :: Asphalt Sidewalks Concrete Curbs & Gutters' . .. Concrete Storm Sewers None lighting ...:::: Overhead in street Soil Conditions Appears sta Ie rom su ace inspection Easements None observed, with the exception of public utilities Encroachments None observed Current Zoning R-3 High, Density Residential Zoning Change: Not Likely I!l Likely U To N/A Uses Allowed Under Current Zoning Five Permitted Uses: Four Accessory Uses: Five Special Exception: Current Use Townhouse I Garden apartments are a legal permitted use Analysis/COmments: here are no aPtlarent adverse easements, encroachments or other adverse conditions. In addenda of report. Ingress/Egress . . . . . Street Frontage .... Shape ......... Functional Utility .... Visibility ........ Landscaping . . . . . . Drainag e . . . . . . . . Adequacy of Utilities .. Traffic Pattern Traffic Volume '.'SITE!.tlESCRII)TION';c()'rt'thiueCl Summary Report File No. OS-0382C PAGE 2 ] Utility: Electricity . . . . . . . Gas Water Sewer Telephone' : : : : : : Provided By: Public, PPL Public, UGI Public, CBMA Public,CSA Public, Embarq Describe: TOPOgraPh~ Level X Mod Slope 8 Steep Slope 8 At Grade X Above Grade Below Grade Corner Lot . . . . . . . . . . . . . . .. ~ i Underground Utilities .......... X Railroad Access . . . . . . . . . . . . . X Earthquake Zone ............ X Flood Hazard Area . . . . . . . . . . . . X Map # 425382 00048 Date 02/03/1982 ] ~.~ '~:.":~". -y; ..'';, (,~:,,:' i~,': ;:" ,I Legally COnforming Yesl!.J No U ~ ~ 100 Map located ,~l .;,. j": Assessment Year 2006 Total Land ... >. . . . . . . . . $ 277 ,960 Buildin . s' . . . . . . . . . . $ 772,040 g() ......... $NJA- Other . . . . . . . . . . . . Special Assessments: here are no spec,a Reassessment Issues: Cumberland County was reassessed in 2004, effective for tax year 2005. No new reassessment has been scheduled. Year Taxes Current Taxes 2006 $ 18,046.35 Estimated Taxes' . . . . . ~ $ N/A Tax Assessment . . . . . . - $ 34.45 Year of Next Reassessment' Dill<:: . . /SF ~ , rl" v. " Analysis/Comments: he subiect property currently is under assessed, based on current market condit ons. ~~.~:, ~; ~~.'_ ;,<<' :.:'; ;~""'.. i:<:"'I'M' ......,.~D"~:,"I,#;M" "s" .'.}N"'~:'S:"'" t',lz\lE"~:'S".~~!d;I':ft~;i.'Q;tl~~It-;jj;~4\;:i:\~~ti;::;(;:'i:>::i/:~;:Vf";,:"..'::.::i,;;'''i:';: ..,,:.,.~::., ,.17; ~~,r~vr~c- ,", :iJ~, .;+;.t;J,. . .D,~..c:b~IMU 1'~'.~:.,'''W,,~~~''f.''- ,.:;",....~t.~...~;.N _ ",- " <<,., '_',' ':"'::,>,,_,,<'-;''':,.:' . :f}:~.::."'~::.i;_~L-, '~:"'.: .. J ~ I Building One Two Three Four Floor Two Two Two Two Gross SF 6,000 8,160 8,160 8,160 30,480 Rentable Area X Construction Type Row, Townhouse *Net SF Use Type Office Retail ............... Warehouse' . . . . . . . . . . . . Manufacturing. . . . . . . . . . . . DIstributIon . . . . . . . . . . . Research I Develo'pmeni . . . . . . Multi Family I Apt: . . . . . #Buildings Four Net SF #Stories Two Use % Property Type Multi Family I Total *Usable Area 0% ~~ 70 :t 2 Unknown Industrial Only 100 ~ r~ Parking: On Site . . . . . . . . . . . . Adequacy . . . . . . . . . . . Covered. . . . . . . . . . . . Parking Garage . . . . . . . . Paved ............ Number of Spaces ...... Spaces /1 OOOSFBA ..... A al sslCo en' our town ouse apartment u Ings, containing 30 renta Units. net s x Unit e~g~~ unrt"Mu~'dings 30' x 136', all units have full basements and two off street parking spaces. buildings has a partiallv finished walk out basement. All units are in average condition. Year Built .......................... Building Efficiency Ratio .. . . . . . . . . . . . . . . . .. 25 Effective Age. . . . . . . . . . . . . . . . . . . . ... . .. 50 Total Economic Life ..................... 25 Remaining Economic Life .................. Floor Area Ratio . . . . . . . . . . . . . . . . . . . . . . . Ground Coverage Ratio ................... 1968 ~~' ~"'.".. ~. 23 % 11.5 % -FT -FT -FT ree, 9 ;., C Copyright 2001 by The Appraisal Foundation. All rights reserved. J Produced using ACllIIllware,IOO.234.1727 www.aciweb.com ~ J S. W. Barrett Real Estate & Appraisal Services ] Appeal/Appearance Floor Plan/Design ........... Construction Quality. . . . . . . . . . . Exterior Condition . . . . . . . . . . Interior Condition ........... Roof Cover . . . . . . . . . . . . Plumbing ............... Heating ................ Air Conditlonfng . . . . . . . . . . . . . Electrical . . . . . . . . . . . . . Elevators . . . . . . . . . . . . . . . . Parking Area. . . . . . . . . . . . . . . Insulation . . . . . . . . . . . . . . Sprinkler ................ Landscaping' : : : : : : : : : : : : : : Summary Report File No. 06-0382C PAGE 3 I MPRO VEMENTS,O ESCRI PTJb'N'," 'contihued J Foundation Frame Floor/Cover" . . . . . . . . . Ceiling . . . . . . . . . Exterior Wails . . . . . . . . Interior Partitions' . . . . . . Roof Cover . . . . . . Plumbing .::::::::: Heating Air Conditioning . . . . . . . Electrical . . . . . . . Elevators .......... Parking .......... Insulation" . . . . . . . . " . Sprinkler ."......." Roof Support' : : : : : : : : Concrete Wooden Hardwood, Vinyl Drywall Brick Drywall Asphalt Kitchen, Full Bath Electric baseboard None 100 am p None Asphalt paved/two spaces per unit AdeQuate None Wooden Trusses Building Description TI ~.".. ~ w......'.. ~ Site Improvements: Concrete sidewal ~ ~ Personal Property or Other Non-Realty Interests Included In Valuation: (!J No included in this appraisal analysis. DYes No personal property. or non realty Interests are ~,.',"'.". ~ I:.~ r ....:....: ~ ,1; HIGHEST AND BEST USE AS IF VACANT: Legally Permissible Uses: The site currently is zoned R-3 High Density Residential. The use represents a legally conforming use and would be com patible with the established character of the neighborhood. Physically Possible Uses: Physical aspects of the site im pose the first constraints on the possible uses of the property. Size, shape and topography are key determinants of phvslcally possible uses. Financially Feasible Uses: The site is located in an area developed with similar uses. Development of the site with townshouses would be likely. given the location, and would represent a financiallV feasible use. Maximally Productive Use: The most prOductive use of the site given the location Is townhouses. I I Analysis/Comments: The highest and best use of the appraised site presuming it to be vacant and available is townhouses. I , ~ Maximally Productive Use: The property as currently improved would be the maximum prOductive use and generate the highest return; therefore. considered productive. Analysis/Comments: The subject property as currently improved, meets current highest and best use guidelines as stated above. C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced uling ACI saf\w.,., 800.234.8727 www,eciweb.ClOIII S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0382C PAGE 4 V ALUATIO N.METH b eSSE LECTE'[j". '.,' . . '. . Cost Approach 0 Income Approach 00 Direct Sales Comparison Approach rKl Reasons for Excluding an Approach: The Income and Direct Sales Comparison Approaches were used to estimate market value. The Cost Approach was found not to be applicable for this analysis. ..' , MARKETVA.LU'E'.ESTJMATE'HOEHNb"N~R'E'At:T;yaTEM;siiE:'i::(:::~:;:f~Y>~i'. :'.' "., ,:.,"."...::.... ,- ~. . . Market Value of Personal Property $ N/A Market Value of Other Non.Realty Interests .None" rncru.d'ecr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ N/A Total Market Value of Non-Realty Interests . . . . . . . . . . . . . . . . . . . . . . . . . . : : : : : : : : : : : : : : : : : : : : : : : : : :$ 0 Analysis/Comments: No non-realty items were considered for this analvsis. . . ",',':<.:J,C'O MAAR~:(:~UE;;;slffi81:iNt~~~:SlS~gs.r!t*~2~.~1f~r'>":':~"'" ....J.. 'i.:t'~:::':i '..,.;.' ,.;'.: ',' .':. ":..:.,'. ..... .......; Data Sheets Att(K] Subject Comparable #1 Comparable 12 Comparable #3 Location/Address 483-530 Highland Avenu Post & Clarmont Roads Beech & Pine Streets West Louther Street Proximity to Subject N/A 1:t M NE .25:t M E .5:!: M NW Map Reference 22-0485 29-08-0575-001 40-22-0487 -117 29-20-1794-028 Deed Reference 21P 827 275-1220 257 -2933 271-1228 Date of Sale N/A 06/21/2006 06/13/2003 10/04/2005 Exposure Time None 3 Nonths One Year :t None Data Source Inspection Owner & C. H. Records Realtor & C. H. Records Court House Records Site Size SF 0 Acres (K] 3.00 7.09 Acres 3.09 Acres 2.65 Acres Frontage 409' 821' & 340' 500 Main Frontage 425' Zoning R-3 High Density Reside R-1. Residential Village R-2. Residential Utllltles Public. W S G & E Public. W S G & E Public. W S G & E Public, W S & E Site Improvements Concrete Sidewalk None None None Unit of Comparison Per Acre Sales Price ....... $525.000 $115,000 $160,000 Price Per Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . $ 74.048 $ 37.217 $ 60,377 Property Rights 'Conveyed . . . . . . . . . . . . . . . . . . . . Fee Simole Fee Simple Fee Sim pie Adjustment . . . . . . . . . . . . . . . . . . . . 0 0 0 Financing . . . . . . . . . . . . . ~ . . . . . . . . . . Bank Loan Cash Unknown Adjustment' . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 Conditions of Sale . : : : : : : : : : : : : : : : : : : : : : : : Outright Sale Outright Sale Outright Sale Adjustment 0 0 0 Market Conditions . . . . '. . . . . . . . . . . . . . . . . . . . Time Time +7.8% Time Adjustment ............ ...... ..... 0 2,903 0 Other Adjustments .. .... ....... ........... Location Similar Sim liar Similar Topography. . . . . . . . . . . . . . . . . . . . . . . . . Level Level Level to Rolling Shape/Utility . : : : : : : : : : : : : : : : : : : : : : : : Rectangular I Average Rectangular I Average Slightly Irregular I Avg. Utilities Public Public Public Site Improvem'erits . . . . . . . . . . . . . . . . . . . . . None None None Zo n In g . . . . . . . . . . . . . . . . . . . . Similar Sim ilar Similar Total Adjustments 0 2,903 0 Indicated Value PerUnit . : : : : : : : : : : : : :. : : : : : : : $ 74,048 $ 40.120 $ 60,377 Analysis/Commen ts: Adjustments: Time adlustment was based on a 3% annual aDDreclation rate. No other adjustments were reauired. After adjustments a ranae of $40.120 to 474.048 Der acre was determined. Chosen value Indicator 560.000. Der acre. Total Site Units: Acre 3.00 Unit Value ....... ..... ...................... $ 60,000 Estimated ~lte Value. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 180,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .e"xc:::I:~~ (AtJd . . . . . . . . . . . . . . . . . . . . . . . . . . Excess Land Area Units: N/A None Unit Value ......................... ......... $ N/A Estimated f:xcess (a.nd Value. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . $ None ............................ ............ .... -............... Produced using ACI aoIIwn. 100)34.8727 WWW.ICiweb.CIlIll C> Copyright 2001 by The Appraisal Foundation. All rights reserved. ',~~~,:::..'.:':~:;.:+~:O'OS.J]i:~FfPR'(jA:c:FI:~f;:!~~:~~;:;.;~~0;~::};F:;'}:n'::ic;~"~~;~~~,:V:::;.:;;j:::~:':;jr. Marshall Valuation Services, and supported by local contractors Component No. Size Unit Cost $ $ $ $ $ S $ S $ $ $ $ Reproduction U Replacement crcost New of Improvements $ ~:~:~ ~~::~~~;~~i;~~:~~t ...........................::::::::::::::::: ~: : : : : : : : : : : : : : : : :: Total Cost New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S Less: Physical Deterioratkin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . %. . . . . . . . . . . . . . . . . Less: Functional Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . . . . . . . Less: External Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . . . . . . Total Acaued Depreciation (Deteriorafion & .ObsoiesCEln.ce). . . . . . . . . . . . . . . . . . . . . . .. . (s. . . . . . .. . . . . . '\ Depreciated Value of Buildlng(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ } Plus: Contributing Value of Site Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Depreciated Value of Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S NI A ............................. .......................... ... Analysis/Comments: The Cost Approach was deemed not approbate for this analysis, due to age and total depreciation of the existing improvements .Land value is estimated using local market sales Information, and reported within this section of the appraisal. Value reported within the Cost Approach section of this report is for "LAND ONLY". ] J Cost Source ] ] ] 1 J I S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0382C PAGE 5 , " .-' . . ~.. '.,- > . . ......;1:::- '. Cost Estimated Site Value $ Plus: Estimated ExcessLillld \talue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Depreciated Value of Improvements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Market Value of Personal Property ana bther '}.Jon..~eaICy 1nterestS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indicated Value Before Adjustment for Interest Appraisal . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . .S Less: Adjustment for Interest Appraised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Value Indication. Cost Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Rounded: ...........:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: $ ~ i J Data Sheets Address Proximity to Subject Map Reference Year Built Gross Building Area Number of Stories Current Vacancy % Construction Type Construction Quality Condition Parking Date of Rent Survey Asking Rent Lease Period Tenant Improvement Allowance Concessions # Units Com plex I Tenant Name Beginning Date Term Lease Type" Tenant Size (SF) Rent Per SF Rent Concessions Adj. Adjusted Rent Per SF Adjustment for Market Conditions Adjusted Rent Per SF 180,000 None NIA o 180,000 o 180,000 180,000 'I.NC7oM;E;;~eeRtm~~m~~~fRE;N;~}~ni:1~ Att 0 Subject 483-530 Highland Avenu NIA 22-0485 1968 {1~jjf9;sf)iI~~S1fsi:1'~;A~;~L\: .,- ,:,'......:":',~,,., Comparable #1 Fry Loop Ave. 3 Miles :I: 29-16-1094 1976 Comparable #2 W. Ridge Street 0.25 MI WSW 04-22-0483 1976-78 Comparable #3 E. Willow Street 0.08 MI WNW 03-22-0485 1975 Two 30.480.00 0-5% 0-5% 46,080:1: 0-5% 16.000t 0-5% Two Two 22,000:1: Two Row, Townhouse Average Average 70 t Spaces 08/2006 $560 & $580 Annual Row. Townhouse Average Average to Good Adequate 08/2006 $7.680 per unit ($640) Annual Row, Townhouse Average Average Adequate 08/2006 $6240 per unit ( $520) Annual Row. Townhouse Average Average Adequate 08/2006 $6,960 per unit ($580) Annual None None 30 Units None None None None None None 48 Units 16 Units 22 Units arlous ar ous ar ous Varies Varies Varies Annual Annual Annual (N) Net (N) Net (N) Net 1e016 960 970 1,000 .60 $ 6.50 $ 7.92 $ 6.96 None None None None 6.60 $ 6.50 $ 7.92 $ 6.96 None None None None 6.60 S 6.50 S 7.92 $ 6.96 arlous Varies Annual (N) Net $ $ $ C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced ulilO AClsoflwllfe. 800.234.8727 www.eclweb,GOlIl ] s. W. Barrett Real Estate & Appraisal Services I N'CO M E'APPROAC'tfI;;R:E'N\t~b\:coiVfe;~R:1t!B1JiES8~m'tb;D1N'G~:'~NiA"If~S!rs?fc:ontini.l'ea' location Average Average Average Average Quality Average Average Average Average Condition Average Average Average Average Unit Rm. & Bath 6-2-1 Similar -0.79 (10% Superior) S im i1ar Total Adjustments 0.00 0.00 -0.79 0.00 Indicated Market Rent $ 6.60 $ 6.50 $ 7.13 $ 6.96 -1 J "Lease Types: Gross lease (G), Net Lease (N), Triple Net Lease (TN), Modified Gross (MG), Expense Passthroughs (P), Sales Overa e Rents 0 Common Area Maintenance C Renewal 0 tions R Analysis/Comments: Property owners. landlords, and real estate managers were contacted Within the genera mar et area to determine rental/lease rates. It should be noted that lease data Is not public information. This information, and other miscellaneous data is maintained In the office files to com I with the re uest for confldentiali . All three market renta slleases are from the greater market area, and veri ied through the leasing agent or property owner. ~l ';J' ;,.,c ~~. '{u" "1' .,,,:., lM'-',. .- . ',," :.'~. ;',z.;tS;g!M:Mr~8t~lQlis;[).:B~:"'" ;~;;';.:..\'.:\~;:.:::,' :~~::', :.;.-..,~.:,-~:::,;': :.:;;:,.'.:..:~:.~ '';'':_'''''''~ Beginning Date . Varies Current Actual Lease Types (N) Net ' Rented Area (SF) 30,480 Tenant Name Various Rent 6.60 Term Unk. O-.'! ;t; I ~~' ~.::,',~ ~i) 'Q+' ~J! '.. ,,-,,' Income: From to Gross Potential Income $ Vacanr:f and Collection - - . - - . . Loss _ % ($ Other. Income . . . . . .. $ Effective Gross IncOme- : : : : : :: $ Comments and Calculations Actual Income; based on per unit rental income Pet In com e 0) Projected V & CLoss, 5% None o Projected Effective Gross Incom e ~,',~,I..; . JtI Expenses: Property Taxes $ Actual R.E. taxes based on assessment & tax rates Insurance . - - . . . . . - . . $ Actual insurance expense, provided by agent Property Maruigemenf - . - . - - - . $ Estimated from current market, 5% Utilities - - . . . . . . $ Water, Sewer, Electric Janitorial' . . . . . . . . . - - . . - $ Trash Maintenance. . . . . . . . . . . - - $ Actual, provided by owner . . . . . . . . . . . . . $ Administrative $10 039 Pa roll $29 922 Reserves $ Estimated based on overall ro ert condition 2% Total Expenses. . . . . . . . . . . . $ Total Property Expenses Net Operating IncOme-(~61) : : : : : $ 0 Expense/SF $ 3.16 Expense Ratio 48.73 % Analysis/Comments: ctuallncome an stabl ize ex enses were used to arrive at net 0 eratm income N I. considered fair under current market conditions with the exception of payroll belna sliahtly excessive. IJ ~g '~~ Y'.",'.. ~i;: 'ffl 0.06 to = x X Estimated Value Cl Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced ulling ACllOftw.e, 800,234.8727 www.aciweb.com ",....].... ~i:\ i(" Effective Rent I SF 0.00 Estimated Market Rent I SF N/A er $ $ $ ($ 10,401) $ $ 197,619 $ 18,046 $ 3,806 $ 9,881 $ 2,306 $ 4,023 $ 14,325 $ 39,961 $ 3,962 $ 96.299 $ 101,320 This estimate s 0.05 to 0.0967 = 0.8000 = 0.15 0.0774 0.1600 0.2374 Estimated Value 426,790 Cash Flow Analysis In Addenda Forecast Holding Period Beginning NOI ..... NOI Pattern .. . . . " " Reversion Assumption. . . .... " " . Yield Rate ." ". . . "" .. ." " " . Value Estimate" . " : . : . : . : : : : . : : . . : .: ::..":"" : " : Analysis/Comments: Not utilized for this analysIs. Value Estimate - Market Rent Scenario $ Value Estimate - Contract Rent Scenario . - "." "- . - " " " . . . . . .. . .. . . ................. $ Difference (Adjustment for Interest Appraised)" .. .. "...".. ". .......... . . . . . .. ... .. ... $ . .... ..... ... ..... ... .. .. .. .. Analysis/Comments: Market rent and contract rent for the subject are at the same level; therefore, no adjustment IS required difference for interest appraised. Value Indicated by Direct CapitallzationlYield Analysis (excluding excess land) $ Plus: Estimated Excess Land Value .. . .... . . . . . . . . . . . . . . . . . . $ Value Indication - Income Approach - . - - - -......... .. . . . . . . .... . . . . . . . .. .. - . .. ... $ Rounded . .. .. ...... .. . . ...". ..... . . . . . - .. . .....".. $ ...... ..... ....... .......... .. .. ..... .. .. ... ......... .... ... .. .... .. .J:jIREC;r;::S:A~:ES~aO]QI(R:~RISG(Nfll!:e:e;Re~I1;1'~G:tS:M;l:~iIR~B!IB~B;;W;IUIlI~ili~~rSIS~~~};~\':f;'::;'.:,;;::;;..:: Att 00 1 J I -, 1 " ;1 ., . .'.' . , j ]I J ] ; :J Comp Sheets Address Proximity to Subject Map Reference Data Source Gross BuDding Area Net BuDding ArA Site Size SFU Aaes 00 Land-to-Building Ratio Year Built Construction Type Construction Quality Condition Parking Other # of UnIts J .~ B ] Sale Price Date of Sale Exposure TIme Property Rights Conveyed Adjustment Financing Adjustment Conditions of Sale Adjustment Excess Land Adjustment Non-Realty Interests Adjustment CElTerms Adjusted Price Other Adjustments: Market Conditions Adjustment Location Adjustment Quality Adjustment Condition Adjustment Econ. of Scale Adjustment Total Other Adjustments Indicated Value Per Per Unit ~ s. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0382C PAGE 7 .:.:,.:::. . 'C- . ...: .. . .. . .... ...'):~.,.:'j,~::;:~.YI EE!Df:G1\PI.T~blZ;~TJON~:f:ir;~i;;::;;f5;,': Yes 0 No l!J Market Rent Scenario '::.:-:;.,~-';~:r_~ '-;':' . ,.",.":;' ~, -"~/:;<-;',:.;' ,~':-:\'I./, "/i.::;-:.: .', ::..::::",-; Contract Rent Scenario $ $ $ N/A $ N/A '..:;i -::-. ..;....,~'. :,;,' :'.:..;:':'A:D;actsttavrE'Nm);F'a;R~INtttERES7F~~P]?;Rt6!IS~E;ID~);:t;'?:t~~~;;~1~rM~:;'?2~~,'r(:h~ij:..:::;':Yi:<;:i~,~Hl::~..,:~:~.".';.;f:;:~... N/A N/A o 1,340,351 None 1,340,351 1 .340,000 Subject 483-530 HIQhland Avenu N/A 22-0485 Inspection Comparable #1 S. Washington, Mech. 9.2 MI E . 20-24-0785-227 Court House Records 12,064 Unknown 1.05 3.79 Comparable '2 Chester Rd. E.P. Twp. 14.4 MI ENE 09-16-1052-062 Court House Records 9,540 Unknown 1.20 5.48 Comparable #3 Hamilton St. Carlisle 1.2 MI N 06-19-1641-105 C H Records & Owner 9,000 Unknown 0.62 3.00 30,480 Unknown 3.00 4.29 1998 Row Townhouse Average Average Adequate 10 1966 (2) 4 Unit Townhouse Averaae Average Adequate 8 1968 (3)8 Unit & (1 )6 Unit TH Average Average 70 :t Spaces 30 1996 (2) 6 Unit Townhouse Average Average Adequate 12 $ N/A None Fee Simple Unknown N/A 1$ 800,000 $ 664,000 $ 450,000 07/26/2006 10/01/2002 04/09/2001 Unknown Unknown None Fee Simple Fee Simple Fee Simple 0 0 0 0 Conv. Bank Terms Unknown Conv. Bank Terms 0 0 0 0 Outright Sale Outright Sale Outright Sale 0 0 0 0 None. None None 0 0 0 0 None Considered None Considered None Considered 0 0 0 0 o $ 66,667 $ 66,400 $ 66,250 Time +1.6% Time +9.8% Tim e +14.3% 0 1 .000 6,507 8,044 Superior -100/. Superior -100/. Similar 0 -6.666 -6,640 0 Similar Similar Sim liar 0 0 0 0 Superior-10% Superior -10% Similar 0 -6,666 -6,640 0 Superior -10% Superior -10% Superior -10% 0 -6.666 -6,640 -5.625 0 -18.998 -13,413 2,419 o $ 47,669 $ 52,987 $ 58,669 Outright Sale None None Considered $ None I Typical Average Average Average Larger Com plex $ C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced IlalO ACllOftwn. 800.23<4-8727 _.._b.cam S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0382C PAGE 8 . DIRECTSALES.COMRARISoN:A'PI?RO'A.CH1CtfM'p'A1RA.~al~E!~BljlliiDJ"N'GItA:FJ'AI1YSlS:'JcOhHn tie ell i.' Analysis/Comments: Adiustments: Time adjustment is based on annual appreciation rate of 3%. Location adjustment for sales # 1 & 2, being located in eastern Cumberland County. Condition adjustment was taken for sales # 1 & 2, being newer construction. Economy of Scale adjustment was taken for all three market sales, a larger complex normally sells for less per unit than a smaller complex. No other adjustments reauired. ,. .:," '.. . ...... FEE:.SI:M PIiE::Ot~.C8~SE[j/F;EE:::OEER);iJNG;D'AmJ\f~.~nj~%FfA:rtQS;:h:;r;.!,!(,.i,~,;,:" ':';':.::: ..' ] Comparable #1 Fee Simple or Leased Fee Fee Sim pie Gross Potential Income . .. . . . ... $ Vacancy and Collection Loss %. ... ... . . . . . Effective Gross Income . ... . . .. . . . $ Operating Expenses . . . ~... . .. . . $ Expenses/SF Gross Builalng'Area' . .. ...... $ Expense Ratio .. . . . . . . . . . . Net Operating Incom'e' . . . . .. ... .. . . . . . .. . $ EGIM . . . . . ... . . . . Overall fiate' . . . .. .... . .......... ..... Equity Dlvldena ~ate : : : . : : . : : :: .:::::::::':: Analysis/Comments: Insufficient market data available to complete this portion 0 $ $ o $ ] $ Comparable #3 Fee Simple $ $ $ o $ $ o 0.00 0.00 0.00 ] the analysis. 1 Building Units Per Unit 30 Value Per Unit . ............... .. . .... .. ....... . . . . . .. .. $ 63,000 /Unit Value Estimate :::::.::.:::. . : : : : : : : : : : : : : : : : : . : : :.: : : : : : : : : : : : : : : . :. :::::::::: $ $1,690,000 Effective Gross Income $ N/ A Effective Gross Income Muftiplier'(!:GIM}' .............................. ........ .......... x N/A Value Estimate .. ... . . . . . : : . : : . : : : : : : . : : . : : : : : : : : . : . . : : . :. ::::::::::::::::. $ $0 Analy~ls/Comments: Three market sales were selected and analyzed. Before adiustments a ranae Of $66.250 to $66,667 was Indicated. Afteradlustments a ranae of $47.669 to $58.669 was determined. The most likelv value range for the subject in its current condition is $50,000 to $66,000 per unit. Chosen value Indicator, $63,000 per unit. Therefore 30 units times $63,000 equals $1 ,690,000. Value Indicated by Direct Sales Comparison Approach (excluding excess land) $ Plus: Estimated Excess Land Value .. .... . ... .... .... .. ..... $ Plus: Adjustment for Interest Appraised . . . . . .. . .. . . . . . . . . . .. ................. . . .. $ Value Indication. Direct Sales Comparison' ApproaCti . . .. . .................. ... ...... ..... .. .. $ Rounded .... ........ .... .. : : : : : . : . : : : : : .. :: :. :.:::..::::::::.: . :.:. :: $ 51,590,000 o o 1 ,590,000 1,590,000 " " .... . .'. .....:.... ..i .......<REGC)'f~l:G'ngrAi'i:Gj~N;t(:NTt)~ErN:ilfiiV~l!m;EkESrEfM~mBSi\iV:tQ!;,;~~;E;'&0;;;;,n.~,;,,;t;;:!;.;,;i~.;:';:. :i;'::::::-;/'l~-'l .';'_~'_'.::'V ....".,.. '"y"'.',-' .-:; Cost Approach Indication . . . . . . . . . . . . . . . . . . . . . . . . . .. ............... .................. : 180,000 ~:~~~~ie:r~~: I~~~:.tl~n rOaclllndlcatlon ................................. ................. $ ~ :::~:~~~ p pp . . . . .. ............ ...... ................... ..... Reconciliation: The Income and Direct Sales Comparison Approaches were utilized to arrive at the estimated fair market value of the subject property. In conclusion, conslderlna the purpose of this appraisal and the type of property being appraised, the Income approach warrantls most emphasis with the Direct Sales Comparison approach supportina the value, therefore arriving at a final reconciled value of $1,400,000. r Estimated Exposure Time: The exposure time, based on current market conditions, for a propertY such as the subject is between six months and one year in accordance with Standard 6 .of USPAP. Extraordinary Assumptions, Hypothetical Conditions, and Limiting Conditions: There are no extraordinary assurn ptlons, hypothetical conditions, or special condition for this analysis. Refer to assumptions and limiting conditions on next page or addenda of this report. Estimated Market Value "As Is" Effective Date of Valuation .... . . . .. ... . . . . . . . . . .. .. . . . . . . . .. .... ........ Market Value of Personal Property'ln'cludea in Appralsal' .. .. . . ... . .. . . .. ... . . .. .. . Market Value of Other Non-Realty Interests Included in Appraisal : : . : . .' . ..' .. ::..::.' :: ..:'::::: .:. $ 1 ,400,000 02/02/2006 000 $ N/A $ N/A C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced usmg ACllOllwere. 800.234.3727 www.acitrelJ.cam -, S. W. Barrett Real Estate & Appraisal Services Summary Report File No. OS-0382C PAGE 9 c'ontiri'tfed J Appraiser #1 Signature Name Certification RECONCILI TION AND FINAL'VALUE.E.'STIMATES' <~~ Ii :/1 Steven W. Barrett, SRPA, SRA, ASA No.: GA-000298-L State: PA Sta Certified Genet Property Inspected Yes 00 NoD Date 01/29/2007 '1 1: Appraiser #2 Signature Name Certification n."....:... fJ onna K. No.: State: Exp. Date: Assistant to the State Certified General A raiser ..' ..,.....,:~j;,'liS.t:.i;f:;t;~;S;;caN~itEN'mStO'E~}Ai[jD:E'N;D\A~;&:;'~~i<~H:!&~.1:1!t~};jJ~;ful~(~;){3~;~<;};:;j~;~;0ig/~\~;~:I;.;;: u Legal Description Subject Photographs - . - - . . . . . . . - . . Area Map - - . . . . " " . " " . . Neighborhood- Map - - . . . . . . . . . . . . . Zoning Map . . . . . . . . . . . . . . . Flood Zone Map . . . . . - . . . . . . . . . . Topographic Map - . . . . . . - . . . . . . . . Site Sketch ...::::::::::::::: Site Plan Building Plans. . . . . . . . . . . . . . . . . . Tax Assessment Card" " . . " . . . . . . . . . Land Sales Data Sheets . . . . . . . . . . . . Land Sales Map . .. . : : : : : : : : :,: : : ij y q.,.. 4 ;".;....~.~..'.:.';..;::1~0:;f:.?DiE'Fl.N.:I.t:,O:Nt.caf;:'~M.11.:.RKEm~V~trm;B1;J~flfif!i~~*~'tf&.t;~:\;~:;?:'.~;~.f:;~;itj;{iI'"j::!;:;{W;;(t):~5; . - ./:!:..w....:: ,- \:-:'-~(::~~. :~.::; The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale. the buyer and seller each acting prudently and 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 tn buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and acting in what they consider their best interests; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.' 1 USAP 2001 Glouary ] ] ........~..:::;:..::/...;::7....ASS tJM'P;TldN'S:i~N'DWUnVlil.TI~'!Gr?C:G'N;tl';It[:rQ:'NS~j;,':#.;ttt'~;fIj 01/29/2007 Yes 00 NoD ',.,-;" :. Land Lease Segregated ~os(Sheef . . . . . . . . . . . . Solis Survey Map . . . . . . . . . . . . Subject Leases ............... Rental Comparatiie.Oata .She.ets. . . . . . . . Rent Location Map . . . . . . . DCF Analysis . . . . . . . . . . . . . . Improved PropertY Sales bata sneets . . . . . Building Sales Location Map . . . . . Copy of Deed . . . . . . . . . Contract of Sale . . · . . . . . . . . . . . . . Construction Cost ~o.ntrict" . . . . . . . . . . Support for Personal PropertY 'ialuatJon : : : : Support for Non-Realty Interest Valuation Support for Adjustment for Interest Appraised. . Copy of Easement . Appraiser Qualifications. : : : : : : : : : : : : '1_~',;-:.:.,;. ,~:' 1. As agreed upon with the client prior to the preparation of this appraisal. unless otherwise indicated. this Is a Limited Appraisal because it invokes the Departure Provision of the Uniform Standards of Professional Appraisal Practice. As such. Information pertinent to the valuation has not been considered and/or the full valuation process has not been applied. Depending on the type and degree of limitations, the reliability of the value conclusion provIded herein may be reduced. 2. Unless otherwise indicated, this is a Summary Appraisal Report which Is intended to comply with the reporting requirements set forth under Standard Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice for a Summary Appraisal Report. As such, It might not include full discussions of the data, reasoning and analyses that were used in the appraisal process to develop the appraiser's opinIon of value. Supporting documentation concerning the data, reasoning and analyses Is retained in the appraiser's file. The Information contained in the report Is specific to the needs of the client and for the intended use stated In this report. The appraiser is not responsible for unauthorized use of this report. 3. No responsibility is assumed for legal or title considerations. Title to the property Is assumed to be good and marketable unless otherwise stated In th is report. 4. The property Is appraised free and clear of any or all liens and encumbrances unless otherwise stated in this report. 5. Responsible ownership and competent property management are assumed unless otherwise stated In this report. 6. The information furnished by others is believed to be reliable. However, no warranty Is gIven for its accuracy. 7. All engineering is assumed to be correct. Any plot plans and illustrative material In this report are Included only to assist the reader In visualizing the property. 8. It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render it more or less valuable. No responsibility Is assumed for such conditions or for arranging for engineering studies that may be required to discover them. 9. /I is assumed that there Is full compliance with all applicable federal. state, and local envIronmental regulations and laws unless otherwise stated In this report. 10. It is assumed that all applicable zoning and use regulations and restrictions have been complied with. unless a nonconformity has been stated, defined. and considered in this appraisal report. 11. It is assumed that all required licenses, certificates of occupancy or other legislative or administrative authority from any local. state. or national governmental or private entity or organization have been or can be obtained or renewed for any use on which the value est/mates contained In this report are based. 12. Any sketch In this report may show approximate dimensions and Is Included to assist the reader in visualizing the property. Maps and exhibits found in this report are provided for reader reference purposes only. No guarantee as to accuracy Is expressed or implied unless otherwise stated in this report. No survey has been made for the purpose of this report. 13. It Is assumed that the utilization of the land and Improvements Is within the boundaries or property lines of the property described and that there Is no encroachment or trespass unless otherwise stated In this report. (Continued) ] S. W. Barrett Real Estate & Appraisal Services ASSU M PTIONS.AND .LIM ITI NG:CON 0 ITIONS..Cohthiu ad Summary Report File No. OS-0382C PAGE10 14. The appraiser is not qualified to detect hazardous waste andlor toxic materials. Any comment by the appraiser that might suggest the possibility of the presence of such substances should not be taken as confirmation of the presence of hazardous waste andlor toxic materials. Such determination would require investigation by a qualified expert in the field of environmental assessment. The presence of subtances such as asbestos, urea.formaldehyde foam insulation or other potentially hazardous materials may affect the value of the property. The appraiser's 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 unless otherwise stated in this report. No responsibility is assumed for any environmental conditions, or for any expertise or engineering knowledge required to discover them. The appraiser's descriptions and resulting comments are the result of the routine observations made during the appraisal process. 15. Unless otherwise stated in this report, the subject property is appraised without a specific compliance survey having been conducted to determine i( the property is or is not in conformance with the requirements of the Americans with Disabilities Act. The presence of architectural and communications barriers that are structural in nature that would restrict access by disabled individuals may adversely affecUhe property's value, marketability, or utility. 16. Any proposed improvements are assumed to be completed in accordance with the submitted plans and specifications. 17. The distribution, if any, of the total valuation in this report between land and improvements applies only under the stated program ot utilization. The separate allocations for land and buildings must not be used In conjunction with .any other appraisal and are invalid If so used. 18. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used (or any purpose by any person other than the party to whom it is addressed, and In any event, only with the proper written qualification and only in its entirety. 19. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser, or the firm with which the appraiser is connected) shall be disseminated to the public through advertising. public relations, news sales, or other media without prior written consent and approval of the appraiser. The a raiserls is not re uired to Ive testimon or a ear In court because of havin made the a raisal with the reference to the ro e in uestion unless arran ements have been reviousl made thereo . Disclosure of the contents of the appraisal report is governed by the Bylaws and Regulations of the Professional Appraisal Organizations with whlc the appralserls is affiliated. On all appraisals. subject to satisfactory completion. repairs or alterations, the appraisal report and value conclusion are contin ent u on com letlon of the im rovements in a workmanlike manner. An chan es to this report required by the client must be addressed with n 30 days of rece pt 0 wr tten appraisal. Acce tance of and/or use of this appraisal report constitutes acceptance of the foregoing assumptions and limitina conditions. ;'.i;.:.:.'."'.;,,:,. .': :.~~.:,.';Y;(..(:'~:.;<;.\YeE RTIE.ICAJ I d'N.S.f~%j)}f;I$~~~~(~.0i~t y;;;(~}!;;~;;...t:l'...~ ~.;;.4,s%;,;!j;};;~!;;~Y;;~:;.:::"';';~;;ii;;':.: J I certify that, to the best of my knowledge and belief: - the statements of fact contained In this report are true and correct. - the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal. impartial, and unbiased professional analyses, opinions and conclusions. - I have no (or the specified) present or prospective Interest In the property that is the subject of this report and no (or the specified) personal interest with respect to the parties involved. . I have no bias with respect to the property that Is the subject of this report or to the parties involved with this assignment. - my engagement in this assignment was not contingent upon developing or reporting predetermined results. - my compensation for completing this assignment Is not contingent upon the development or reporting of a predetermined value or direction In value thai favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the Intended use of this appraisal. - my analyses, opinions, and conclusions were developed, and this report has been prepared In conformity with the Uniform Standards of Professional Appraisal Practice. . - I have (or have not) made a personal inspection of the property that Is the subject of this report. (If more than one person signs this certification, the certification must clearly specify which individuals did and which individuals did not make a personal inspection of the appraised property). - no one provided significant real property appraisal assistance to the person signing this certification. (If there are exceptions, the name of each individual providing significant real propert appraisal assistance must be stated). . All conclusions and opinions concernina the real estate that are set forth In the appraisal report were prepared by the appraiserls whose signature ap~ears on the report, unless Indicated as "Review Appraiser". No changes of any Item In the appraisal report shall be made by anyone other than the appralser/s, and appralser/s shall have no responsibility for any such unauthorized change. As of the date of this appraisal, Steven W. Barrett. the undersigned appraiser, has completed the requirements of the Continuing Education Proaram of the Appraisal Institute and the American Society of Appraisers.AII state certifications and licence requirements, to legally preform this appraisal, have been met and are current under present regulations. . ~ i Appral.e~. Signalu" - ~ I - Steven W. Barrett, SRPA, SRA. ASA State Certification # GA-000298-L State Certified General Appraiser Date 01/29/2007 J , 0 Copyrighl2001 by The Appr.lsal Found.lion. All righl> reserved. Produced using A IlOllwIn, '00.234.8727 WWW..owell.COlIl -~ S. W. Barrett Real Estate & Appraisal Services J :,........" --@I r~..~(.'.. ~ lI'd" .^"....~... -:._;-:,i. Sum mary Report FHe No. 06-0383C APPRAISAL OF 1"'1' .,;~; !~~ Ht!. ;1):; e;;- f......^..."'.... .. .I!! "'I" r~f ~ti. I I I LOCATED AT: I 751-793 Hamilton Street Carlisle, PA, 17013 I FOR: I ~ Robert G. Frey Esq. Cia Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 AS OF: ! ~ February 2, 2006 "JI ~ , BY: Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser J J S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 .J ~;.;..','. >~ .i, ','1.',,"" ~. i~~ ",,'4, It: Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser A ~~~ ij)' ~,r.... ~. :t !:.. January 29,2007 IiI ~ Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 ~Ir f4;.....<.i.f.,.:.'... t;t~ ' RE: 751-793 Hamilton Street Carlisle, PA 17013 I'l~..' ~r$~ I Dear Mr. Frey; 'I'" ~.',;...?'..' If,' I[ The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) ~I' ~,.i,~, ~:,r, ,."Z\ The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, IJwe believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. ill fs Value Reported: Nine Hundred Thousand Dollars $900,000 I,;V" #;,.,".'}.1 W'-;.\' '\~F I'..,.,'."'...,~""'.', ~';:, The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. ~I' ~,< "'~ 1'i1 . Sincerely yours, ~ d <01}_~ Steven W. Barrett, SRP A, SRA, ASA P A State Certified General Appraiser, GA-000298-L I 1 I--~ Client Property Use Property Address City Building Name Owner/Occupant Summary Report File No. 06-0383C PAGE 1 UN f FO RM COM MERe fAL/1 N DUSTRIAt('s UlVfMA'RY;Ap.PRAIS'AlLn:'~EPORT<:~:'sMAllt2:PR()PERTY & Tile Attorne s-At-Law File Number 06-0383C Industrial X Apartment Complex Summary Report Map Reference 20-1800 Zip Code 17013 Census Tract 0120.00 APN 06-20-1800-070 S. W. Barrett Real Estate & Appraisal Services County Cum berland State P A Intended User(s) at Report The Intended User of this appraisal report Is the Client. No additional Intended Users are permitted without the ermission of the a raiser s . Intended Use of Report The Intended Use is to evaluate the property that is the subject of this appra sal for current market value. Scope of Work Standard Rule 2-2 of the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Practice of the Appraisal Institute, require that the extent of the process In which data are collected, confirmed and re orted be described. and the Definition of Market Value as stated on a e 9 of this re ort. X Complete Appraisal limited Appraisal due to the following departures from Standard 1 No departures Invoked, this property is beinQ appraised in its current "AS IS" condition. Retrospective Value, the liAs or' value of this anal sis is 02/0212006 ....:;:;" ';;:'ir'H.RE,Ef~YE~'Rr0W~N'E'R'sH1R;~lHrs:tGfRM~~;~{.1~1;~,20):::I'>'2~)~j;:~'i;/:;;f\t'.;;;.);;?L'(:<}V;X"';'.'.,' Recording Reference Date Price Paid Terms of Sale Most Recent 21A-545 11/8/1963 $ 1,000 Outright Sales Transaction ~.~ $ Previous $ ~.~ $ Current Contract U Option: U Listing Price $ N/A Buyer N/A Contract Price $ N/A Seller N/A Closing Date N/A Analysis/Comments: The legal description I deed has been reviewed and there appears to be no known unusual title discrepancies. A copy of the deed Is In the addenda of this report. ......':.................:.:,:.....,!:'.;.i;....:~...;.:';E:T...:.'.';.;r'yCi::,i~:~~0\~:,~rJJ4~~~~~n4..E'I.(;!FfB:0'RWGrG:Dft!fE:S:~Rl'Rmt€);'. Boundaries: Subject is bounded on the north by PA Turnpike CRt. 76); on the east and south by 1-81 on the west by College St. 75 % 45 % 5 % und~r upply Single Family. . . . . . . . Multifamily . . . . . . . . . Office ........... Retail Industrial" : : : : : : : : : Neighborhood Built Up Land Use: Single Family Industrial Office --1.Q. % Multifamily --..1Q. % Retail ---1.Q. % Vacant 20 % Balanced ove~ply Vacancy I 0-5 % X -0:5% 5-10 % 5-10 % X 5-10 % Location Development trend' . . . . . Value Trend . . . . . Vacancy Trend . . . . . . . . Rental Demand ::::::: Urban Down Down Down Down Dislance-GSD Dlstance.Freeway: : : : : : : : : : : : : : : : : : : : : : 1 Mile:l: Miles 2 Mile:l: Miles .50 Mile /SFNear Analysis/Comments: The BorouQh of Carlisle Is centrally located In Cumberland County on the west side of the SUSQuehanna River. It is bounded on the north and east by Route 76--Pennsylvania Turnpike. on the south by Interstate 81b and on the west by U. S. Route 11. The neighborhood appears stable. with no apparent adverse conditions. A full neigh orhood as well as regional analyses will be retained in the appraisers files. ."l1fE'<.D'l:~s'e]:~IBtFlaN.. A copy of the current leQal description Is In the addenda of this report. Environmental Problems Known or Suspected Yes U No lXJ Site SIze 1.17 Acre Usable Land Area 1.17 Acre Excess Land Area Site Dimensions Irregular shaped, see site plan, and/or legal description in the addenda. Street Frontage 238.6':1: None N/A Cl Copyright 2001 by The Appraisal Foundation. All rights reserved. ;'-LJ Produced uling ACllOftw.... 100.2304.1727 www.aciwab.com ~"ill :'L~_ s. W. Barrett Real Estate & Appraisal Services Street Improvements: Street Width 35' :I: Street Paving: : : :: Asphalt Sidewalks Concrete Curbs & Gutte;s . . .. Concrete Storm Sewers None lighting ...:::: Overhead in street Soil Conditions Appears stable rom su ace Inspection Easements None observed, with the exception of public utilities Encroachments None observed Current Zoning R-2 Medium Density Residential District Zoning Change: Not Likely X Likely To N/A Uses Allowed Under Current Zoning Six Permitted Uses: Three Special Exception: One Conditional Use Current Use Townhouse I Garden apartments are permitted, under special exception Analysis/Comments: ere are no apparent adverse easements, encroachments or other adverse conditions. in addenda of report. SITEDESCRIPTIONcorifinued .. Summary Report File No. 06-0383C PAGE 2 Describe: TOPOgraPh~ Level X Mod Slope 8 Steep Slop"8 8 At Grade X Above Grade Below Grade Comer Lot . . . . . . . . . . . . . . .. ~ i Underground Utilities .......... Railroad Access . . . . . . . . . . . . . Earthquake Zone ............ Flood Hazard Are. ............ y ~ Map # 425382 0004 B Date 02/03/82 Ingress/Egress . . . . . ) Street Frontage .... Shape ......... ~__....._.-. VLF~bdci~:~na:.u~i1~ty.:::: ~1 an sea ping . . . . . . 1 Drainage........ J ~~:~~!~~rt~s .. Utility: Electricity . . . . . . . Gas Water Sewer Telephone. : : : : : : Provided By: PUblic,PPL Public, UGI Public, CBMA Public, CSA Public, Em barq Legally Conforming Yesl!.J No U Flood Map located . "';.r-' ....,... ....:'/',~:..:..~;......:;:.;:..:':~.;:.:t'?.f.i~1:;~t:~';0ff.1!.xrE!::j~::f;![:~~~;:~;1~~~1~S'S\ES'S'M"E;";;J:7t~~N])11rn~*ES'~~~~4?~~1t'!?;AJiSfiJjJ)1!~.\~~jf!jU!*f:%i~'f.#Jj~t&j;Yji';'~re~ft"1":"!""""'''('~''A<i'':'''' Assessment Year 2006 APN 06-20-1800-070 Tax Rate Total $ 770,000 Total 0.01718700 Land............ $192,130 County-... -0.00237700 Bullding(s). . . . . . . . . . $ 577,870 City. . . . 0.00281000 Other .. . : : : : : : : :: $ N/A Other. . . . . .0.012 *School Special Assessments: ere are no spec,a assessments In e ect, or ant c pate Reassessment Issues: Cumberland County was reassessed in 2004, effective for tax year 2005. No new reassessment has been scheduled. Anaiysjs/Co~ments: The subject property is current y under ass esse , base on current market con itions. Year Taxes Current Taxes 2006 $ 13,233.99 Estimated Taxes. . . . . . N/A $ N/A Tax Assessment . . . . . . - $ .59 Year of Next Reassessment. Onl(: . . /SF ~I .-J. ,i. 'i-i:"i~;~1;U~'::;i'I'M.p:ReVEMiE'Nm~DES~R:f'emf.(tj<iN~~~:).;h:+:;:i)ii~Ei%:';;t')':;V~';t;;:;A;(\;,:~%:~j;"':!n;;s';'~:~\'i::~";i:X.':'~'.';:.,'.',,(:,,: #Stories Two i":'.,;>",! ."';,:':~:: '.'. Property Type Multi Fam lIy Building Floor Gross SF [ ~~~ +:~ ::~~~ I Three Two 8,160 L Total . . . . . . 22,440 B ~~::~::e~ . . . . . . . . . .R~~~~ ~~ . ~ . . . . .. 1965 Building Efficiency Ratio . . . . . . . . . . . . . . . . . .. 25 Effective Age. . . . . . . . . . . . . . . . . . . . . . . .. 50 25 Construction Type *Net SF Row, Townhouse Use Type Office Retail ............... Warehouse. . . . . . . . . . . . . ManUfactUring. . ... . . . . . . . . Distribution . . . . . . . . . . . Research I Developmenl . . . . . . Multi Family 1 Apt: . . . . . #Bulldings Three Net SF Use % Unknown 100 0" -FT -FT -FT :ill !i C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced uling ACIIOlw... 800.2301.1727 _.lCiweb.ClllII '1 "" ~l.. ~ S. W. Barrett Real Estate & Appraisal Services Concrete Wooden Hardwood, Vinyl Drywall Brick Drywall Asphalt Kitchen, Full Bath GFHA None 100 amp None Asphalt paved/two spaces per unit Adequate None Wooden Trusses Building Description Summary Report File No. OG-0383C PAGE 3 I MPRO,VEM'EN:tS~()ESCRIPtIO'NYCcintirfUed! -] J d......................... t-",--, \'- ,. ~~.....'..............':'.' ;.;, . ~ Foundation Frame Floor/Cover . . . . . . . . . Ceiling . . . . . . . . . Exterior Walls' . . . . . . . . Interior Partitions' . . . . . . Roof Cover . . . . . . Plumbing .::::::::: Heating A'r Condifioning . . . . . . . Electrical . . . . . . . Elevators .......... Parking .......... Insulation' . . . . . . . . . . Sprinkler .......... Roof Support' : : : : : : : : Improvement Rating d AppeaVAppearance Floor Plan/Design ........... Construction Quality. . . . . . . . . . . Exterior Condition . . . . . . . . . . Interior Condition ........... Roof Cover . . . . . . . . . . . . Plumbing ............... Heating ................ Ai Conditlonrng . . . . . . . . . . . . . Electrical . . . . . . . . . . . . . Elevators . . . . . . . . . . . . . . . . Parking Area' . . . . . . . . . . . . . . Insulation . . . . . . . . . . . . .. . Sprinkler ................ Landscaping' : : : : : : : : : : : : : : Site Improvements: Concrete sidewalks, asphalt 0 ing area, lawn, and mature landscap ng. "J..:.... ;..~........:..... f~ IT.. Personal Property or Other Non-Realty Interests Included in Valuation: Included in this appraisal analysis. lKl No DYes No personal property, or non realty interests are Physically Possible Uses: Physical aspects of the site impose the first constraints on the possible uses of the property. Size, shape and topography are key determinants of physically possible uses. Financially Feasible Uses: The site is located in an area developed with similar uses. Development of the site with townhouse use would be likely, given the location, and would represent a finanCially feasible use. Maximally Productive Use: The most productive use of the site given the location is townhouse use. Analysis/Comments: The highest and best use of the appraised site presuminQ it to be vacant and available Is for townhouses. No other n Maximally Productive Use: The property as currently improved would be the maximum productive use and generate the highest ~ return; therefore, considered productive. Analysis/Comments: The subject property as currently improved, meets current highest and best use guidelines as stated above. ~ Copyright 2001 by The Appraisal Foundation. All rights reserved. I Proauced using ACllOftw_. 100.23<4.1727 _..dwell.com S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0383C PAGE 4 -:.'VALUA'TlbN:',ME"PHo'DS~SEliEcmED:;":,,,:,/:,:,:j,::,:,,~::::::;::'::' ."'].' Cost Approach 0 Income Approach 00 Direct Sales Comparison Approach 00 . Reasons for Excluding an Approach: The Income and Direct Sales Comparison Approaches were used to estimate market value. The Cost Approach was found not to be applicable for this analysis. J '.MA RKET".V:4tUE,~ESTIMATE~:OF,N.dN~RE'Al..TY:JtEfv1:s:~';\i..:";~;:,,":',::: ',:,':' ~.[-, Market Value of Personal Property . $ _ Market Value of Other Non-Realty Interests 'N6rierncru~crecr""""""""""""""""""."'$ ". Total Market Value of Non-Realty Interests . . . . . . . - . . . . . . . . . . . . . . . . . '$ . .'. . . . . . .. . . . . . . . . . .. .. . . . . .. . . . .. . . . . . . . . . . . . . . .. . . . . . . . .. Analysis/Comments: No non-realtv items were considered for this analysis. ".' ,:";,,,':'<;CQIVIR~R~'B~E~;:Sl~:sr~N~'~~S:IS;{~qfgf;:il4:~ l.,{f-' , \~~;;: ~~.~ :;'~:.\: ~ ~, r:. Data Sheets Att(K) Subject Location/Address 751-793 Hamilton Street Proximity to Subject N/A Map Reference 20-1800 Deed Reference 21A-645 Date of Sale N/ A Exposure Time None Data Source , Inspection Site SIze SFO Aaes 00 1.17 Frontage 283.6':1: Zoning R-2 Medium Density ReI Utilities Public, W S G & E Site Improvements Concrete Sidewalk Comparable #1 Post & Claremont Roadt 0.25 MI NE 29-08-0575-001 275-1220 06/21/2006 3 Months Owner & C. H. Records 7.09 Acres 821' & 340' R.1, Residential Public, W S G & E None Unit of Comparison Per Acre ." Sales Price . . . . . . . $525,000 r~ Price Per Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . $ ~ Property Rights 'Conveyed . . . . . . . . . . . . . . . . . . . . ~ Adjustment . . . . . . . . . . . . . . . . . . . . Financing . . . . . . - . . - . . . . . . . . . . . . . . !.......'.:.;.~..... Adjustment' . . . . . . . . . . . . . . . . . . . . . . . . :f Conditions of Sale . . . . . . . . . . . . . . . . . . . . . - . . r" . Adjustment -. . . . . . . . . . . . . . . . . . . . . . r Market Conditions . . . . . . . . . . . . . . . . . . . . . . . . ,\_ AdJustment' . . . . . . . . . . . . . . . . . . . . . . ~ Other Adjustments . . . . . . . . . . . . . . . . . . . . . . . . r::'i! Location ~ Topography' . . . . . . . . . . - . . . . . . . . . . . . . Shape/Utility . . . . . ... . . . . . . . . . . . . . . . . . ifi Utilities . . . . . . . . . . . . . . . . . . . . . . . :~ Site Improvements . . . . . . . . . . . . . . . . . . . . . ~:~ Zonlnp . . . . . . . . . . . . . . . . . . . . ;::... Total Ad ustments r:~ IndicateJ Value Per'Unit . : : : : : : : : : : : : : : : : : : : : $ 74,048 Fee Simple o Bank Loan o Outright Sale o Time o Slm liar Level Rectangular / Average Public None Similar o 74.048 $ reQuired. Comparable #2 Beech & Pine Streets 0.36 MI NE 40-22-0487 -117 257 -2933 06/13/2003 One Year:l: Realtor & C. H. Records 3.09 Acres 500" Main Frontage Village Public, W S G & E None 5115,000 $ 37,217 Fee Simple o Cash o Outright Sale o Time +7.8% 2.903 Sim liar Level Rectangular I Average Public None Similar 2,903 40,120 $ N/A N/A o Comparable #3 West Louther Street 0.36 MI SSW 29-20-1794-028 271-1228 10/04/2006 None Court House Records 2.65 Acres 425.3' R-2, Residential Public, W S & E None $160,000 $' 60,377 Fee Simple o Unknown o Outright Sale o Tim e o Sim liar Level to Rolling Slightly Irregular I Avg. Public None Sim ilar o 60,377 60,000 per acre. 1.17 60,000 70,200 '> Total Site Units: Acre ~~: Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ .~, Estimated ~Ite Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 'E'xl::~~~ ('A~[f . . . . . . . . . . . . . . . . . . . . . . . . . . Excess Land Area Units: NJA .i;;, Unit Value,' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ :;.~ Estimated ~xcess (a'na (.1alue' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ '. f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . ~ Copyright 2001 by The Appraisal Foundation. All rights reserved. Prod__IllingACIIOIIw...IOO.23oI.l727_.aciweb.eam ~.~. a None NJA None l I S. W. Barrett Real Estate & Appraisal Services Summary Report File No. OS.0383C PAGE 5 ;::,:.;~ .::',:. ~;.. ~:..: t~:. ^ ...'.....~L:..;).'..:.;.~d.}~,\:;~,';"G.~G.s:f~l~~e:Rt).~'Gt4.~0.;,f~f~m;%fi~~.,~~.:~~,~}~Z;~;?jIEtlS~:a:t~;;!;ij:;;:.t::;:~j{g2:~;1..;iE:j:Z>/ Cost Source Marshall Valuation Services, and supported by local contractors Component No. Size Unit Cost n I I ~ Reproduction U Replacement ITCost New of Improvements ................................... $ Plus: Indirect (Soft Costs) S Plus: Entrepreneuriaf Profit ........,....,..."......................... %. , . . . . . . . . . . . . . , . $ ~;: Total Cost New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s ~ Less: Physical Deterioration' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %. . . . . . . . . . . . . . . . . Less: Functional Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . . . . . . . n; Less: External Obsolescence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . . . . . . 't', Total Acaued Depreciation (Deterioration & "obsoiescence)' . . . . . . . . . . . . . . . ~ . . . . . .. . (S. . . . . . . . . . . . . ) Depreciated Value of Bullding(s) . . . . . . . . . . . . . . . . . . . , . . , . . , . . . . . . . . . . . . . . . . . . . $ 1 Plus: Contributing Value of Site ImprovemEtn'ts' . . , . , . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . $ S ::=:;~n:~fl;:~::~ AP~~~~"h: ~~~ ~~;~~~ ~~; ~~~r~~~I~~ io~ ~~l~ :a~~i~i;, ~~~ :t~ ~~~ ~~~ :t~~; ~~~~ciatlon of the N/A I existing Improvements. Land value is estimated using local market sales information, and reported within this section of ~ the aPl1ralsal. Value rel10rted within the Cost Approach section of this re{!ort Is for "LAND ONLY". Cost Estimated Site Value $ Plus: Estimated Excess .Land Value' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Depreciated Value of Improvemen'ts' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plus: Market Value of Personal Property anH)tlllir }.lon.~ealfy lnlerests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Indicated Value Before Adjustmentfor Interest Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Less: Adjustment for Interest Appraised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Value Indication. Cost Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S Rounded: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ... ................. ...... ..... .... ........ ... .... ... ... ................ r..i::S!;':?':f:?:g~~;i~";j~'t~,(g,:::':j::';if:~~XNI:NiGe:M!Eii~:P1R1R:ajl~FiI:fl;RIBt}r: ~fVf' ~::.~:e.b AU c:J . Proximity to Subject ~ Map Reference I Year Built Gross Building Area ~.' Number of Stories ~ Current Vacancy % Construction Type Construction Quality Condition Parking Date of Rent Survey Asking Rent Lease Period Tenant Improvement Allowance Concessions # Units Complex 70,200 None N/A o 70,200 N/A 70,200 70,000 Subject Comparable #1 761-793 Hamilton Street Fry Loop Ave, N/A 0.36 MI NE 20.1800 29-16-1094 1966 1976 Comparable #2 W. Ridge Street 1.0 MI SSW 04-22-0483 1976-78 Comparable #3 E. Willow Street 0.91 MIS 03-22-0485 1975 Two 22,440.00 Two 46,080:t 0.5% 16,OOO:t 0-5% Two 22,OOO:t 0-5% Two 0.5% Row, Townhouse Averaae A veraae 50+ Spaces 08/2006 $6,720per unit ($560) Annual Row, Townhouse Average Average Adequate 08/2006 . $6,240 per unit ( $520) Annual Row, Townhouse Average Average to Good Adequate 08/2006 $7,680 per unit ($640) Annual Row, Townhouse Average Average Adequate 08/2006 $6,960 per unit ($580) Annual None None None None None None None None 22 Units 48 Units 16 Units 22 Units arlous arlous ar ous arlous Varies Varies Varies Varies Annual Annual Annual Annual (N) Net (N) Net (N) Net (N) Net 1,020 960 970 1,000 $ 6.59 $ 6.50 $ 7.92 $ 6.96 None None None None $ 6.59 $ 6.50 $ 7.92 $ 6.96 None None None None $ 6.69 S 6.50 $ 7.92 $ 6.96 Tenant Name. Beginning Date Term Lease Type* Tenant Size (SF) Rent Per SF Rent Concessions Adj. Adjusted Rent Per SF Adjustment for Market Conditions Adjusted Rent Per SF Copyright 2001 by The Appraisal Foundation. All rights reserved. Produald using ACllOllwn. 800.234.8727 www.aciweb.com S. W. Barrett Real Estate'& Appraisal Services Summary Report File No. 06-0383C PAGE 6 IN COM E.AP P RO AC H4:RE NtAi::;'ctj:MeJ.\t{~elitEi1B~ori!li,[)TN~G\l~:N~'i2MSls;r'eonffi.1i:.u'~CJ: ";;~::.,::/?:';:.;,/,.".. Location Averaae Averaae Averaae Average Quality Averaae Averaae Average Average Condition Average Average Average Average Unit Rm. & Bath 5-2-1 Similar -.79 (10% Superior) Similar l Total Adjustments 0.00 0.00 -0.79 0.00 Indicated Market Rent $ 6.59 $ 6.50 $ 7.13 $ 6.96 *Lease Types; Gross Lease (G), Net Lease (N), Triple Net Lease (TN), Modified Gross (MG), Expense Passthroughs (P), Sales Overa e Rents 0 Common Area Maintenance C Renewal 0 tions R Analysis/Comments: Comparable sale No.2 has more rooms/baths there ore. superior 1000. Property owners, landlords. and real estate manaaers were contacted within the aeneral market area to determine rentalllease rates. It should be noted that lease data is not public information. This Information. and other miscellaneous data Is maintained In the office files to comply with the request for confidentiality. All three market rentals/leases are from the greater market area. and verified through the leasina aaent or property owner. ..: .~..;~~.,:- <:,~:..:;:::.,~'.~'./ :::~;{;,: .' t.';':' -.: '.;'5"U' M;M":~'ACRY:in'~/S"":tJ'~ 'B'}IE" '~~'"r"/lrE'TJt(S"'7E' .:S....,~'.:,'!.';:i;,:.:.;.>:y'''-. j;::,k~~_~9 . . #,\'. -, '~;j.I<1b~ J'::$ " ': ,i"I.; "'~f::I%';1:I!:. .,.I'\~. :. .. ~J!jtA,~;:ttf.si11~\~;f:{f~. Tenant r Name Various I Rented Area (SF) 22.440 BegInning Date Varies lease Term Types Unk. (N) Net Current Actual Rent 6.59 "f'..;:,..:,",'" '.;..".,'. .' ;1~~;;:/,:fJ<f,:~2~;~:';';<<';:/f:~~:~:i;;~i;~~: Effective Rent / SF 0.00 Estimated Market Rent / SF N/A Equity Dividend Rate Range 0.05 to 0.15 Mortgage 0.80 x 0.0967 = 0.0774 Equity 0.20 x 0.8000 = 0.1600 Overall Rate (Ro) = 0.2374 ~ Nor (Ro) Estimated Value NOI (Ro) Estimated Value ~~ $ 64.716 / 0.075 =$ 862.880 $ 64,716 / 0.2374 =$ 272.603 _. Analysis/Comments: Advanced mortaaae eQuity met odoloQY sta I zed the capitalization rate. utlllz na the sinking fund actor over the projected holding period, see addenda for complete analysis. A overall capitalization rate of .0.0755919 was m indicated. divided into a net operating income (NOn of $64.716 equals a value of $856.126.. SAY 856.000. This estimation f~ falls within the above indicated range. ;;~~#'::,;;j;I'N;e:QIVfEfA1.N"D1E:}cBEN5BmJrSI;S;R~faNBlll~t.' Income: From ro I;'. Gross Potential Income . . . . . . . $ ': Vacancy and Collection Loss _ % ( $ Other Income . . . . . . . $ Effective Gross'h;come' : : : : : : : $ Actual Comments and Calculations Actual Income; based on per unit rental income Pet Income O) Projected V & CLoss. 5% o Projected Effective Gross Income Expenses: , Property Taxes $ Actual R.E. taxes based on assessment & tax rates Insurance . . . . . . . . . . . $ Actual insurance expense. provided by agent i. Property Maiuigement . . . . . . . . $ Estimated from current market. 5% . Utilities . . . . . . . . $ Water. Sewer, Electric Janitorial' . . . . . . . . . . . . . . $ Trash Maintenance' . . . . . . . . . . . . $ Actual provided by owner . . . . . . . . . . .. . $ Adm inlstrative $7 .362 & Payroll $30.139 ~' Reserves $ Estimated based on overall property condition @2% ~ Total Expenses' . . . . . . . . . .. $ Total Property Expenses ~ Net Operating IncOme"(~61) : : : : : $ 0 Expense/SF S 3.51 Expense Ratio 54.93 % Analysis/Comments: Actual Income an stabilized expenses were used to arrIVe at net operatina income (NO ). I considered fair under current market conditlons with the exceptlon of payrol, being sUlIhtl}! excessive. .....,>:';.::....:;;::';:::,:';(~~.;if?tc4*2J.r~!.iDIR~E'G4fle~RIm~l!I~:6;~rGr~' .0.10 0.075 J Overall Rate Range , Overall Rate (Ro) 0.05 to = 1 Copyright 2001 by The Appraisal Foundation. All rights reserved. J Produc:.d uaing ACllOftw_. 800.23<4.8727 www..ciWllb.CGlII ] Stabilized $ 147.840 $ 3,300 $ ($ 7 .557 ) $ $ 143.583 $ 13.234 $ 2,797 $ 7.179 $ 1 .829 $ 2~950 $ 10,505 $ 37.501 $ 2.872 $ 78,867 $ 64.716 is estim ate is Cash Flow Analysis in Addenda Forecast Holding Period Beginning NOI NOJ Pattern . . . . . . . . . . . . II . . . . . . . . . . . . . . . . . .. . . . . Reversion Assumpfion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yield Rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Value Estimate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ......... ....... ... ........ ....... S. W. Barrett Real Estate & Appraisal Services ",:'"YI E12D'X:CA'P]"tAL.:IZATlt)N:~j}:i;t::\."?K;l:';;{(~,:~;;;r;jU:,:,' " , Yes 0 No (!) Market Rent Scenario $ $ N/A Analysis/Comments: Not utilized for this ana ys s. 1 III Comp Sheets Address Proximity to Subject I ~::'a ~~~;:;ce Gross Building Area Net Building Ar,9, IV1 Site Size SFU Aaes L!J j ~:~~-~~:uilding Ratio Construction Type ~'.'.'. Cons~~ction Quality i Condlbon i Parking Other # of Units Sale Price Date of Sale Exposure Time Property Rights Conveyed l Adjustment Financing Adjustment Conditions of Sale I Adjustment I Excess land Adjustment Non-Realty Interests Adjustment CE/Terms Adjusted Price Other Adjustments: Market Conditions Adjustment location Adjustment Quality Adjustment Condition Adjustment Econ. of Scale Adjustment Total Other Adjustments Indicated Value Per Per Unit Summary Report File No. 06-0383C PAGE 7 "I." I ^ ':-.' /' -;_ " I" " Contract Rent Scenario $ $ N/A ADd U StM ENTFO R,I N;T'ERESTiAP,PRAls~tr ", Time +1.5% Time +9.8% Time +14.3% 0 1,000 6,607 8,044 Superior .10% Superior .10% Sim i1ar 0 -6.666 -6.640 0 Similar Similar Similar 0 0 0 0 Superlor-10% Superior -10% Similar 0 -6,666 -6,640 0 Superior -10% Superior .10% Superior -10% 0 -6.666 -6,640 -6,625 0 -18,998 -13.413 2,419 o $ 47,669 $ 52,987 $ 58,669 rod\lCed IIIiIIg ACIIOllw... 100.234.8727 www.lCiweb.com Value Estimate - Market Rent Scenario $ Value Estimate - Contract Rent Scenario. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Difference (Adjustment for Interest Appraised). : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : $ Analysis/Comments: Market rent and contract rent or t e sub eet are at the same eve. t erefore. no ad.ustment is re .. difference for interest appraised. Value Indicated by Direct CapitallzationlYield Analysis (excluding excess land) $ '......1 Plus: Estimated Excess land Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Value Indication - Income Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Il Rounded . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ...................................................................... . DI RECt'>SAtE,S:COM'.P~RJsCfN~)\1eRRt5:NGYfl'le'!G,'t~1:'R~R~B:~Eli'B~I!:U!~,[~n:fJ;GJffi~'N,1JJm~Sr';' AU (KJ Subject 751-793 Hamilton Street N/A 20-1800 Inspection 22.440 Unknown 1.17 2.27 Comparable #1 S. Washington, Mech. 8.9 MI E 20-24-0785-227 Court House Records 12.064 Unknown 1.05 3.79 Comparable #2 Chester Rd. E.P. Twp. 13.7 MI ENE 09-16-1052-052 Court House Records 9,540 Unknown 1.20 5.48 1965 (2)8 Unit & (1) 6 Unit TH Average Average 50+ Spaces 22 1995 (2) 6 Unit Townhouse Average Average Adequate 12 1998 (1) 10 Unit Townhouse Average Average Adequate 10 $ N/A None Fee Simple Unknown $ $ 664. 00 07/26/2005 10/01/2002 Unknown Unknown Fee Simple Fee Slm pie 0 0 0 Conv. Bank Terms Unknown 0 0 0 Outriaht Sale Outright Sale 0 0 0 None None 0 0 0 None Considered None Considered 0 0 0 o $ 66.667 $ 66,400 Outright Sale None None Considered $ None I Typical Average Average Average larger Complex ;opyright 2001 by The Appraisal Foundation. All rights reserved. $ N/A N/A o uired for 856.126 None 856,126 856.000 Comparable #3 Hamilton St. Carlisle 0.03 MI W 06-19-1641-105 C H Records & Owner 9.000 Unknown 0.62 3.00 1965 (2) 4 Unit Townhouse Average Average Adequate 8 4 0, 00 04/09/2001 None Fee Sim pie 0 Conv. Bank Terms 0 Outright Sale 0 None 0 None Considered 0 $ 56,250 S. W. Barrett Real Estate & Appraisal Services Summary Report File No. 06-0383C PAGE 8 DIREct SALES"eO I\iIp ARISbN"APPROJ\cHJCO'NlPARABLE:j~(Jll!DINGAAN:All.YS'IS';:'c6rithl'u'ed" Analysis/Comments: Adjustments: Time adjustment is based on annual appreciation rate of 2%. Location adjustment for sales # 1 & 2, being located in eastern Cumberland County. Condition adjustment was taken for sales # 1 & 2, being newer construction. Economy of Scale adiustment was taken for all three market sales, a larger complex normally sells for less per unit than a smaller complex. No other adiustments required. FEE 81M PLE,OR:LEAsED::'F:EE:bPERATINt~i.:DATA~:I(ND::':RJ(:t10S'<";;',": Comparable #1 1 Fee Simple or Leased Fee Fee Sim pie Gross Potential Income . . . . . . . . . . . . . . . . . . . . . . . $ .... Vacancy and Collection Loss % . . . . . . . . . . . . . . . . . . . . . E ffactlve Gross Income 0 . . . . . . . . . . . . . . . . . . . $ Operating Expenses . . 0 . . 0 . . . 0 . . . . . . . . 0 . 0 . . . $ ",.\.:.:, Expenses/SF Gross Builail;goAfeoa 0 . 0 0 0 0 0 . . . . 0 . 0 . . . . . 0 $ . Expense Ratio 0 0 0 0 0 0 0 . 0 . 0 . . . 0 . . . . Net Operating Incom'a' . . . . 0 0 . . 0 . 0 . . . 0 . . . 0 . . . . . . S EGIM . 0 0 . . 0 0 . 0 . 0 0 0 . . 0 0 . . . . . . . l Overall Rate' . . . 0 . . . . . . 0 . 0 . 0 . 0 0 . . . 0 0 . . . . . . . ~ :~~:I:~::'::~ i~s:u; :i~,~~i ~~; :e; ~~~ ~~:II~~ :e: {o complete this poroon of the ana yo 8. ~ Comparable #2 Fee Simple $ $ $ o $ o $ 0.00 0.00 0.00 Building Units Per Unit Value Per Unit . . . . . 0 0 . 0 . . . . . . . 0 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Value Estimate :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: $ Effective Gross Income $ I Effective Gross Income Murtlplier '(~GIM)' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x Value Estimate .. . . . . . . . . . . . : : : : : : : : : : : :: : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : $ ~ f /Unit in Value Indicated by Direct Sales Comparison Approach (excluding excess land) $ Plus: Estimated Excess Land Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ ~.i Plus: Ad'ustment for Interest A praised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ .~ Value In~ication . Direct Sales ~omparison' Approach . . . . . . . . . . . . . . . . . . . . 0 . . . 0 . . . . . . . . . . . . . . . . . . . . . .. $ Rounded . . . . . . . 0 . . . . 0 . . . . . . . . . : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : :: $ 1,166,000 o o 1,166,000 1,166,000 :1 -: ..~,:', .: ",,: .,"; ~. :',; ;;.....'. 1 j 70,200 856,000 1,166,000 such as the sub ect Is between Extraordinary Assumptions, Hypothetical Conditions, and LimIting Conditions: special condition for this analysis. Refer to assumptions an Estimated Market Value "As Is. Effective Date of Valuation . . . . . . . . . . . . . . . . 0 0 . . . 0 . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . . . 0 . . . . . ~ ......0. fl...... 0......0.........................000... 0...... ~ Market Value of Personal Property Inclu ed n Appraisal ... I 0 0 . . . . . . . . . . . . . . 0 . . . . . . . . . . . . . . 0 0 . 0 . . . . . . . .~ Market Value of Other Non.Realty Interests Included In Appralsa . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 90 , 00 02/02/2006 000 $ N/A $ N/A Cl Copyright 2001 by The Appraisal Foundation. All rights reserved. 1 . Produced uling ACllOflwlrl, 100.234.1727 WWW.lCiwlb.com onna K. Shultz 01/29/2007 No.: State: Exp. Date: Assistant to the State Certified General A raiser :. '., ',"],' 't!<':;iX~:;ir,;C';0'N;\IE~tr'S#O'EiAE19<EN"9~~Gi~7)~!~t,!fl~~[;'~~~f~:j.~i:ffJ~~1~:i@~tWi~f,~;f .... i;:,,:s~':(",:'i~N:'f~"?(;e'{~~;};i~;Y~'1m':EFrf.l:l17it;jN;1~t:)1F~:M~R'~:E}T~\tJ\.~~Ilt' d -'1 I j Appraiser #1 Signature Name Certification Appraiser #2 Signature Name Certification J........, ~ :& ~ l t::;.. . t'i: ;;.; .~ legal Desaiption Subject Photographs' . . . . . . . . . . . . . Area Map . . . . . . . . . . . . . Neighborhood"Map . . . . . . . . . . . . . . . Zoning Map . . . . . . . . . . . . . . . Flood Zone Map' . . . . . . . . . . . . . . . . Topographic Map" . . . . . . . . . . . . . . . Site Sketch . . . . . . . . . . . . . . . Site Plan . .. . . . . . . . . . . . . . . . . Building Plans" . . . . . . . . . . . . . . . . . Tax Assessment Carl . . . . . . . . . . . . · Land Sales Data Sheets . . . . . . . . . . . . Land Sales Map . . . . : : : : : : : : : : : : S. W. Barrett Real Estate & Appraisal Services Summary Report File No. OS-0383C PAGE 9 Date Property Inspected Yes 00 NoD 01/29/2007 Yes 00 NoD Land Lease Segregated ~osfSneef . . . . . . . . . . . . Solis Survey Map . . . . . . . . . . . . Subject Leases ............... Rental Comparab"i15ata Sheets' . . . . . . . Rent Location Map . . . . . . . DCF Analysis . . . . . . . . . . . . . . Improved PropertY Sales Data ~tieets . . . . . Building Sales Location Map . . . . . Copy of Deed . . . . . . . . . Contract of Sale . . . . . . . . . . . . . . . . Construction Cost ~o"nfract . . . . . . . . . . Support for Personal PropertY ~a'uatfon : : : : Support for Non-Realty Interest Valuation Support for Adjustment for Interest Appralsea' . Copy of Easement . Appraiser Qualifications' : : : : : : : : : : : : The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably anda.ssumlng 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: (1) buyer and seller are typically motivated; (2) both parties are well Informed or well advised, and acting In what they consider their best Interests; (3) a reasonable time Is allowed for exposure in the open market; (4) payment Is made in terms of cash In U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. t 1 USAP z001 Glossary '.':~::~';;i:.':;l*-2Y!~W~:;;';t~:0;~iiN#i;iig;:,1t):A:S'SlJMR;ml'ORs'~N;m;~~iMlm:f:f:iG~Gf~N;B;fm'I'GI}~t'. . 6':,...1.... As agreed upon with the client prior to the preparation of this appraisal, unless otherwise Indicated, this Is a Limited Appraisal because it Invokes .' the Departure Provision of the Uniform Standards of Professional Appraisal Practice. As such, Information pertinent to the valuation has not been f considered and/or the full valuation process has not been applied. Depending on the type and degree of limitations, the reliability of the value conclusion provided herein may be reduced. r 2. Un Ie os 0 Ih erwi.. ind i.a led. this I. a Summa ry Apprei..i Re pori wh I.h I. "In Ie n d ed 10 '0 m plY w IIh Ihe .. porting ,eo ui,ement. ..t forth under SI.ndard h:.._...,'....:.....J......,'. Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice for a Summary Appraisal Report. As such, It might not include full !C discussions of the data. reasoning and analyses that were used In the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data, reasoning and analyses Is retained in the appraiser's file. The information contained in the report is specific to the needs of the client and for the intended use stated in this report. The appraiser Is not responsible for unauthorized use of this report. f, 3. No responsibility Is assumed for legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated _ in this report. ~1 4. The property is appraised free and clear of anyor all liens and encumbrances unless otherwise stated In this report. ,.. 5. Responsible ownership and competent property management are assumed unless otherwise stated in this report. 6. The information furnished by others Is believed to be reliable. However, no warranty Is given for its accuracy. ~ 7. t~~ ~~:~~~f;ing is assumed to be correct. Any plot plans and illustrative material In this report are included only to assist the reader in visualizing 8. It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render It more or less valuable. No responsibility is assumed for such conditions or for arranging for engineering studies that may be required to discover them. n",'.' 9. It is assumed that there is full compliance with all applicable federal, state, and local environmental regulations and laws unless otherwise stated d in this report. iG 10. It Is assumed that all applicable zoning and use regulations and restrictions have been complied with, unless a nonconformity has been stated, defined, and considered In this appraisal report. 1...... 11. It is assumed that all required licenses, certificates of occupancy or other legislative or administrative authority from any local, state, or n~tional governmental or private entity or organization have been or can be obtained or renewed for any use on which the value estimates contained in this report are based. 12. Any sketch in this report may show approximate dimensions and Is Included to assist the reader In visualizing the property. Maps and exhibits found in this report are provided for reader reference purposes only. No guarantee as to accuracy Is expressed or implied unless otherwise stated in this 1 report. No survey has been made for the purpose of this report. . 13. It is assumed that the utilization of the land and improvements Is within the boundaries or property lines of the property described and that there Is ! . no encroachment or trespass unless otherwise stated In this report. (Continued) i Copyright 2001 by The Appraisal Foundation. All rights r e S. W. Barrett Real Estate & Appraisal Services File No. . ASS.tJ M.RTIO.NS.~.)Sa'~D;!;I!IM.tmIN.G.~.'o'd'N'Di:FJO:'t~;S;iCi():riffn?u:eCl ..1 T q u "~ ~ U ij,~f.r ,:1~ {-'...t;~ " ;..,~." .-..". ~~:,'; ~~-,:i! ~~:': I,.~c. ~:- 14. The appraiser is not qualified to detect hazardous waste andlor toxic materials. Any comment by the appraiser that might suggest the possibility of the presence of such substances should not be taken as confirmation of the presence of hazardous waste andlor toxic materials. Such determination would require investigation by a qualified expert in the field of environmental assessment. The presence of subtances such as asbestos, urea-formaldehyde foam insulation or other potentially hazardous materials may affect the value of the property. The appraiser's 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 unless otherwise stated In this report. No responsibility Is assumed for any environmental conditions, or for any expertise or engineering knowledge required to discover them. The appraiser's descriptions and resulting comments are the result of the routine observations made during the appraisal process. 15, Unless otherwise stated In this report, the subject property is appraised without a specific compliance survey having been conducted to determine if the property is or is not in conformance with the requirements of the Americans with Disabilities Act. The presence of architectural and communications barriers that are structural in nature that would restrict access by disabled individuals may adversely affect the property's value, marketability, or utility. 16. Any proposed improvements are assumed to be completed in accordance with the submitted plans and specifications. 17. The distribution. if any, of the total valuation In this report between land and improvements applies only under the stated program of utilization. The separate allocations for land and buildings must not be used in conjunction with any other appralsa and are invalid If so used. 18. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than,the party to whom it Is addressed, and. In any event, only with the proper written qualification and only In its entirety. 19. Neither all nor any part of the contents of this report (especially any conclu.ions as to value, the identity of the appraiser, or the firm with which the appraiser is connected) shall be disseminated to the public through advertising, public relations, news sales, or other media without prior written consent and approval of the appraiser. . The appraiser/s Is not required to give testlmonv or appear In court because of having made the appraisal with the reference to the property In Question. unless arrangements have been prevlouslv made thereof. Disclosure. of the contents of the appraisal report is governed by the Bvlaws and Regulations of the Professional Appraisal Oraanizations with which the appraiser/s is affiliated. On all appraisals. sublect to satisfactory completion. repairs or alterations. the appraisal report and value conclusion are contingent u~on completion of the Improvements In a workmanlike manner. Any changes to this report required by the client must be addressed within 30 days of receipt of written appraisal. Acceptance of and/or use of this appraisal report constitutes acceptance of the foreaoing assumptions and limiting conditions. .<.jER~t1E;te~ifijet;. I certify that, to the best of my knowledge and belief: ~"~.,'< .~,", .~:..,:"." ;.y;. ~~: y~> :':if 1 ! Date 01/29/2007 roduced UIing ACllOlIw..... 800.234.8727 www.lciwllb.com O,',,!':': iI "' ~;~I s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Ie ;..~:. Ji' I Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser I . ~@~ I January 29, 2007 I Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 I RE: Fickes Road Dillsburg, PA 17019 I Dear Mr. Frey; I The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. I Value Reported: Eighty-Two Thousand Five Hundred Dollars $82,500 I The appraiser/s also certify that there is no fmanciaI interest, present or contemplated, in this. property, and that neither the employment to make the appraisal nor the compensa~on there from is contingent upon the value reported. I This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. I Sincerely yours, I ~~\).~ Cassandra J. Crock~ PA Certified Residential Appraiser RL-001348-L ~~/}-ff Steven W. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L I SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No 06-0392 J.. Properly Address Fickes Road City Dlllsbura County York State PA Leaal Descriotion Deed Book 104-S' Paae 346' Warrinaton TWD Owner/Occupant Robert M. Frev Mal Reference 49-000-ND Sale Price $ N/A Date of Sale N/A Property .Rlghts Appraised Loan charges/concessions to be oaid by seller $ N/A 00 Fee Simple R.E. Taxes $ 35.40 rc & G1 Tax Year 06/07 HOA $/Mo. N/A 0 Leashold LenderlCllent Frev & Tllev fl Condominium (HUDNA) 5 South Hanover Street. Carlisle. PA 17013 r 1 PUD Source LOCATION '- Urban f)fl Suburban = Rural NEIGHBORHOOD ANALYSIS Qoo~ A F.~ Po" ~ ~ ~~ BUILT UP = Over75% ~ 25-75% = Under 25% Employment Stability I;&J?- ~ GROWTH RATE -= Rapid ~ Stable .... Slow Convenience to Employment :I :- PROPERTY VALUES ~ Increasing _ Stabl. .... Declining Convenience to Shopping .... ~:- . DEMAND/SUPPL Y = Shortage ~ In Balance ~ Over Supply Convenience to Schools - ~ i== MARKETING TIM E Under 3 Mos. X 3-6 Mos. Over 6 Mos. Adequacy of Public Transportation = ~ ~ PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING Recreation Facilities .. ~ = Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of FacRities : !. : 2-4 Family ~ Likely Owner ~X $(000) (yrs) Property CompallbBlty _ ~ _ Multi.Famlly ~ In proceaa X Tenant 100 Low New Protection from Detrimental Condo === ~ == Commercial ~ To: Residential Vacant (0-5%) 300+ High 100 Pollee & Fire Protection ..... ~ -= 8 Industrial 0% Vacant (over 5%) Predominant General Appearance of Properties = ~ == ;===; Vacant 40% 165 - 20 ADDeal to Market X I I Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTSSublect DroDertv Is located In an expandlna area of slnetle fam IIv horn es and farm s between DlIlsbura and Wellsyllle. ShoDDlnet and other am enltles are within a short drlvina distance. School system is Northern York District and students are bused. SMSA 42.9280. Census Tract 0203.00 ZiD Code 17019 LENDER DISCRETIONARY USE Sale Price $ Oat. Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ I I . - I~ ~ ~ ,. ~~ m Dimensions See leaal descrlDtlon/tax maD Sit. Araa 23.5 Acres MIL Corner Lot No Zoning Classification Rural Agricultural Zoning Compliance Yes HIGHEST & BEST USE: Present Use Yes. Other Use Aaricultural UTILITIES Public Other SITE IMPROVEMENTS Type P'!.!?!'c Electricity 8 Street ASDhalt ** !. WGaaSter ~ Curb/Gutter None ... Sidewalk None == Sanitary Sewer Street Lights None _ S.lorm Sewer Alley None Comments (Apparent adyerse easements, encroachments, special assessments, slide areas, ItC.): Pr!!!.tl - == == - Topography SloDlna to level Size TVDleal for Area Shape Rectanaular Drainage ApDears Adeauate View Residential/Wooded Landscaping N/ A Driveway N/A .. Apparent Easaments None ADDarent FEMA Flood Hazard Yes* No X FEMA* MaDllone 422232/Zone C See Attached Addendum. Th. und.r.ign.d h.. ,.cit.d Ihr.. r.c.nl III.. 01 prop.rll.. moel 111111111 Ind proximll. 10 IUbl.cl and h.. conaldl,.d Ih... In the marht anal,ll.. Till ducrlpllon Includ.. I dolllr Idlultm.nt, nlleellng mukel neel/on 10 thou /I.m. of .Ignlllcanl ",1111011 blt.l.n Ih. IUbJ,ol Ind oOlllpulbl. prop.rll... II I .lgnIlIOlnlll.m In Ih. oomp.nbl. properl, II Iup.rlor la, or m 0,. lavorabll Ihu, the IUbllct propul" I Illnul (.) IdlnlllllAl il mad.. IhuI reducing lh. Indlcal.d nlUt olaubleel; II. Ilgn'flgant 111m In the oomplrabl. I. Inl"lor 10, or ,... 'norabl. Ihln, Ih. IUbjeel prop"I,. I plul (+) .dlullm.nt It m.d., IhuI lncr",'n, Ih. Indlcll.d value ollh. .ubJ.d. ~~ ITEM SUBJECT COMPARABLE NO.1 FIckes Road Garrlston Road Dills b ura Ette rs ,,/.,',A,'.'{';<>;V'.:. ;'i"/;i 7.9 M I ENE $ N/A $ 90.000 $ tzJ $ 5 0561 A e re ltl0:'~;;1.;:\;::i~(!'~~~:t\'i{"ZBi:j,?{ Courthouse Ree Courthouse Records DESCRIPTION DESCRIPTION I +I-\$Adlu.lmllll .'" None, Conv : ,'. .:', ,,:'., : COMPARABLE NO.2 Blue Hili School Raad Wellsyille 2.6 MI SSE COMPARABLE NO.3 Pinetown Road Lewlsberrv 6.3 MI NE Address J Proximltv 10 Sublect M Sales Price P ricII ~ Data Source Il! VALUE ADJUSTMENTS I- Sales or Financing , Concessions · Date of SalelTime ,. _ Location __ ;I~:~e: ra D h V U tllltv Access \ti!t,:;!li:J,f:::1,\:$~5!fKJiA};~~;;~ S 1 55.000 $ 1 50 000 $ 2 719/Acre ltl~[;K~1;;t}\i'<~"\:i.l;;1'{{;;tt;r;t $ 5 OOO/Acre !tit:o::T~\".(':2:i'>;';'" Courthouse Records M LS/Courthouse Records DESCRIPTIO N .'-1$ "dlu.llII.nl DESCRIPTION I +(.1$ Adlu,'m.nl None, Conv! None, Cony ! 1/05 5% : Suburban Suburban . 23.5 Acres+/- 17.8 Acres+l- : SloDlna SloDlno : Wooded Wooded , Llm Ited Public St. 30% , . , , 274 1/05 5% I , Suburban I 57 Acres+l- I , Rollinl'l , , Al'lrlcultural , Sim liar : : 147 12/04 5% : Suburban I 30 Aeres+/- . . SloDlna : Agricultural , Public St. 30% : . , 292 -1.517 o -1 500 " Net Adi. (lotal)..::<':.."",:.;...).,'........'....:.',.....+ .... ..' .,....".:..L...,. X....'.... I." ':..'.. .~.: $ 1.243,T:......x....<...:.,....:...'...~....fii....,.. 1:..:......... ,.,..,:' S 147.'... + lXl;.;.. .,/.' S 1 208 Ilndicated Value i'",.'" ":.,0';' :~~,~.~(:)\+t4if:{Jl~i~J.' ;,~{~~~~. ;r-~;I I;@.';.;J of Subiect .';'Net::':f:\i/"("[".24':S". S 3.81'3:Nlitf';':,~4h 2.866 ;Nli..;2i1 $ 3 792 '.~.. Comments of Sales Comparison: All com Darables tracts are slm liar In location to the sublect site are verified closed sales and are the ~ best currentlv available. Llm Ited sales of laroer tracts with 11m Ited access have recently occurred. reaulrlna an expanded search. Annual adiustm ent taken at 5% for sales over one vear. Comments and Conditions of Appraiul: ProDertv has been aDDralsed In "as Is" condition. No 1m Drovem ents were considered In value ~ reDorted. ~ Final Reconciliation: Market Analysis consistentlv SUDDorts the estlm Bted market value. G RM analvsls and Cost A DDroach were !!!- ~ found Inappropriate for this analvsls. SUDDDrtlna file Inform atlon substantiates this estlm ate. Adlusted ranae of yalue Is $2.866 to $3 813/acre say $3.500 x 23.5 acres = $82.250. sav $82.500. I (WE) ESTIMATE THE MARKET VALUE,AS DEFINED. OF THE SUBJECT PROPERTY AS OF Februarv 2. 2006 to be $ 82 500 f ~ I (WI) certify: that to the best of my (our) knowledge and belief, the facts and data used h~reln ar!Jli'le and c,.- i~t1~~t I (w.e) personally inspected the subject property ~'. ,,' 'oo,,,t., .11 "","'bI' "',, ,tt., ,. thl. ",,,t; ,,' th,t 1 Cw.) hm .. "d1"~"'~ :::";:;)'l; ~"'''. Appraiser(s) tJ"(..LA.'-'Af~A () ~J{, -#-- Review Appraiser -- - #- OOid 00 Did Not "":' Cassandra J. crock~ (ifappllcable) Steven W. Barrett s'RA. SRPA. ASA InspeclProperty ~;: ropr/.lory LandF....m 04111 Certified R esld entlal Ap p ra Iser P.N...~.....ACI..l\w....IOO.23um ............. C e rtltled G en era I A P praise r ... S.W. Barrett Real Estate & Appraisal ServIces ~.I.: ~I 1 ~ S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals . Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243.8627 H 11 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser I~. ,~.'~ ~ . ~@~ I January 29, 2007 I Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 . I RE: South Baltimore Avenue Mt. Holly Springs, P A 17065 . I Dear Mr. Frey; I I I I I I , The appraiser/s certify that the subject property bas personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown bas been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2,2006. Value Reported: Seventy-Eight Thousand Dollars $78,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~C.~r~\(- Stan A. Skowronek PA State Certified Residential Appraiser RL-OO1 572-L ~..J V-'if Steven W. Barrett, SRP A, SRA, ASA P A State Certified General Appraiser, GA-000298-L SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No. 06.0393 Propertv Address South Baltim ore Avenue Census Tract 0126.00 LENDER DISCRETIONARY USE City M t. Hollv Sprinas Countv Cum berland State P A ZiD Code 17065-1022 Sale Price $ LeQal Description Deed Book Q-36. paae 146 Tax 10# 23-35-2316-042 Date Owner/Occupant Ph illi ps L. B. Jr & Robert M. Frey Ma Reference 35-2316 Mortgage Amount $ " Sale Price $ N/A Date of Sale N/A Property Rights Appraised Mortgage Type Loan charQes/concesslons to be Daid bv seller $ N/A 00 Fee Simple Discount Points and Other Concessions R.E. Taxes $ 482.00 Tax Year 06/07 HOA $/Mo. N/A ~ Leashold Paid by Seller $ Lender/Client Frey & Tilev Condominium (HUDNA) 5 South Hanover Street. Carlisle. PA 17013 PUD Source LOCATION W Urban ~ Suburban b Rural NEIGHBORHOOD ANALYSIS Good A'g. Fa. Poor BUlL T UP DOver 75% [K) 25-75% o Under 25% Employment Stability O[K]OO GROWTH RATE o Rapid 00 Stable o Slow Convenience to Employment ~~~~ PROPERTY VALUES [XJ Increasing lij Stable o Declining Convenience to Shopping DEMAND/SUPPL Y o Shortage X In Balance o Over Supply Convenience to Schools MARKETING TIME n Under 3 Mos. ['Xl 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation . PRESENT LAND USE .". LAND USE CHANGE PREDOMINANT SINGLE F AM IL Y HOUSING Recreation Facilities . ~~~~ [ Single Family ~ Not Likely 0 OCCUPANCY PRICE AGE Adequacy of Facilities 2-4 Family ~ Likely 0 Owner 00 $(000) (yrs) Property Compatib i1ity Multi-Family ~ In process 00 Tenant 0 1 00 Low New Protection from Detrimental Condo Commercial ~ To: Residential Vacant (0-5%) 00 250+ High 100 Police & Fire Protection OOCJOO Industrial . 2% Vacant (over 5%) 0 Predominant General Appearance of Properties R~RR Vacant 40% 165 - 40 ADPeal to Market i Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.The subiect is located on the Mt. Holly Sprlnas and South Middleton Township border and is wooded land. It is located in an area of wooded acreaae interspersed with residential uses. It is within reasonable driving distance to am m enitles such as schools. shoppina and ~1 em ploym ent. i Dimensions See leaal descriDtion Topography Level to SIODina Site Area 5.76 Acres mil Corner Lot No Size Laraer than norm al ~t Zoning Classification R.1 Residential Zoning Compliance Yes Shape IrreauJar ~ HIGHEST & BEST USE: Present Use Residential Other Use N/A Drainage ApDearS Adeauate ., UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Open country Electricity ~ Street Macadam [3 8 Landscaping N/A Gas Curb/G utt~r None Driveway N/A Watsr B to be well Sidewalk None R Apparent Easements None Apparent Sanitary Sewer to be septic Street Lights None R FEMA Flood Hazard Yes. No X Storm Sewer n Allev None FEMA. Map/Zone 420366 0001 C/Zone X Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.): There are no aPDarent adverse easem ents. encroachm ents or other adverse conditions. The underligned hal recited three recont lelol 01 properli.. mo.1 .imiliar ond proximate 10 lubject and he. cOnlidered the.e in tho market analy.i.. The doacriplion includes. dollar ad/u.lm.nt. raflacling markel reaclion 10 tho.e Item. 01 .ignificonl .arietion balwaen tha lubj.cl and comparable proparlie.. If a .ignillcanl lIem in Ihe comper.ble proporly ia auporior 10, or more favorable than, Ihe lubjecl properly. a minuI (-) adiullment il made, thuI reducing Ihe indiceted value of lub/ect; if e .igollieaot item in Ihe comp..lble il inlerior 10, or Ie.. I.vorable than, the .ubjecl property, a plu. (+) adju.lmenl il mede. IhuI increallng the indiclted value of the aubjeel. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 South Baltim ore 08-33-1928-026 08-16-0210-155 08-16-0210-050 Address Mt. Holly Spring Cold Springs Rd. Carlisle M verstown Rd G ardners Ball Park Drive. Gardners Proxlmltv to Sublect 3.4 MI W 3.9 MI SSW 4.5 MI SSW Sales Price $ N/A $ 50.000 $ 66.700 $ 50 000 Prlcel acre $ ~ $ 13 123 ~ $ 13.753~ $ 10.638 ~ Data Source Inspection Courthouse Courthouse ...: VALUE ADJUSTMENTS DESCRiPTION DESCRIPTION I +(-)$ Adju.lmenl DESCRIPTION I +(-)$ Ad;u.lment DESCRIPTION I +(-)$ Adjultm.nt I~ Sales or Financing Unknown I Unknown Unknown I . Concessions I , , I Date of SalelTlme N/A 12/20/2004 : 656 06/30/2004 : 688 02/17/2004 : 532 f Location Suburban Subu rban Suburban : Suburban . Slte/View 5.76 Ac/Ava 3.81 Ac/Avg : 4.85 A cIA va 4.7 Ac/Ava : Water to be well to be well : to be well : to be well : San itarv to be seDtic to be septic to be septic : to be septic , : : : : : , I D N.t Ad!. ..t," Ix 1+ I I . ' $ 656 Ix 1+ I 1- :$ 688 fxJ+ I I. : $ 532 Indicated Value Gross: 5.0 I Gross: 5.0 Gross: 5.0 I ofSublect Net: 5.0 $ 13.779 Net: 5.0 $ 14.441 Net: 5.0 $ 11.170 I: C.mm ..t, .f S".. C.m,,,'"'' T 'm e od' uslm enls 0 re mod e 01 5% per 0 n n u m b rin. In. Ihem within 12 months of the as of date of the appraisal. These are the best com parables known to be available. Comments and Conditions of Appraisal: Property has been appraised in "as is" condition. No im provem ents were considered In the value reported. Appraiser assum es all necessarY Derm its for future buildina on site are available. n Final Reconciliation: The adiusted price per acre range is $11.170 to $14.441. SA Y $13,500/Acre. -- · Subiect acreaae of 5.76 x $13.500/acre = $77 760. SAY $78.000. The Sales Com parison Approach is the best indicator of value. <l~ t I(WE) ESTIMATE THE MARKET V ALUE, AS 0 EFlNEO, OF THE SU aJECT P ROPERTV AS OF F ebruo rv 2, 2006 10 be $ T 8 .000 . '(w.) "n,ly' th" to th. b"tof my ('"n '"'''''' ,,' be';,', ", ,,," ,,' ,," ,,,' h"". '" .,,, ,,' - - ~:t' (..) ,,,,,",i1y ,,,,,,.,, Ih, "b)"t ,to,,,ty , ," ,,,'''''' ,i1 "~''''b1' ..,.. ,Il.' 10 thi. "poot; ,,' Ih" 1(.,) hm ""di"'''~''''~''l'' ''''''''ff Appraiser(s) ~~, G t ~~,~ Review Appraiser ""'--- -- ODid 00 Did Not Stan A. Skowronek (If applicable) Steven W. Barrett. SRA. SRPA Inspect Property I."""'" ""' ,,,. ~.. C e rtilied Reside nl'ol A p proiser -......." ..~... m,,,..,,, -....... C ertitle d G enerol A p pro ise r S.W. Barrett Real Estate & Appraisal Services s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser j A ~~~ I I January 29, 2007 f4._~.-.--'........ ~ Robert G. Frey, Esquire Frey &. Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 I I I I I RE: Adams Road Carlisle, Cumberland County Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: One Hundred Twenty-Nine Thousand Dollars $129,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~).~.Jf PA State Certified Residential Appraiser RL-001348-L ~ vJ TJ-ij- Steven W. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT Property Address Adam s Road Census Tract 0125.00 City Carlisle County Cum berland State PA ZID Code 17013 Leoa) DescrIption Deed Book 33-S: Paqe 621: Tax Parcel 10 # 40-24-0744-060 File No 06-0395 ~ Owner/Occupant Estate of L. B. Phillios Jr. & Robert M. Frey Ma Reference 24-0744 II Sale Price $ N/A Date of Sale N/A Property Rights Appraised Loan charQes/concessions to be paid by seller $ N/A 00 Fee Simple R.E. Taxes $ 10.00* Tax Year 05/06 HOA $/Mo. N/A 8 Leashold Lender/Client Frey & Tilev r==; Condominium (HUDIVA) ~ 5 South Hanover Street Carlisle. PA 17013 I I PUDSource ." LOCATION U Urban ~ Suburban L: Rural NEIGHBORHOOD ANALYSIS G.od ~ Fl. Poor BUILT UP W Over 75% ~ 25-75% 0 Under 25% Employment Stability ~X == : 0 GROWTH RATE 0 Rapid ~ Stable B Slow Convenience to Employment == ..... ~ ! PROPERTY VALUES (K) Increasing Stable Declining Convenience to Shopping !. ..... ~'. DEMAND/SUPPLY 0 Shortage X In Balance OverSupply Convenience to Schools ~ == i.,. MARKETING TIM E n Under 3 Mos. fX'j 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation ~ == ~ ~ PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING Recreation Facilities X == .. Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of Facilities 7' =- ,. 2-4 Family ~ Likely Owner ~X $(000) '(yrs) Property CompatlbUlty >i" ~,~ Multi-Family ~ In process X Tenant 10 Low New Protection from Detrimental Condo 7' ~ ~ Commercial ~ To: Residentlall Vacant (O-S%) 500+ High 100 Pollee & Fire Protection 0 0Cl 0 Ellndustrial 10% Com mercial! Vacant (over 5%) 0 Predominant Genera/Appearance of Properties q f.Kl 0 R ~Vacant 30% Industrial 170- 30 ADDealtoMarket I I rxi n ~ Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.suibiect property Is located in an expandlna area of sinale fam lIy hom es. farm s and businesses between Carlisle and NewYille.iwlth a m Ix of residential and com m ercial/industrlal usaae. Shopping and other am enltles are within a short driYina distance. New com m unity hoscltal is within one mile. S'chool system Is South Middleton District and students are bused. SMSA 4243240. LENDER DISCRETIONARY USE ; Sale Price $ Date ,M ortgage Amou nt Mortgage Type Discount Points and Other Concessions Paid by Seller $ I ~: t!f' Dimensions See leaal descriotion/tax map Topography Rolling Site Area 6 Acres M /L Corner Lot No Size Laraer than norm al Zoning Classification Residential Moderate Densitv Zoning Compliance Yes Shape Irreaular j HIGHEST' BEST USE: .",,", U" Yes 0,"" U" Re.'d e.tlal O""'g. A. 0" r. aden uale UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Residential/Com m IIndust. 1 g;:~.w" ~; ;;~;;; ~gl~E::. mr ~ R~ ~~~~;;;~:::;, g.: AD.are~~x f!I;' Storm Sewer n Alley None I I FEMA* MaD/Zone 40371A/Zone C Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.): There are no apparent adverse easem ents encroachm ents or other adverse conditions. · Site Is taxed in Pa.'s Clean & Green proaram for; oreservatlon of aarlculturalland. There is an additional access lane from Annendale Drive to this tract. . I.'. Th. undlrll,nld hll rlcllld Ihrll rlclnl 11111 of proplrli.. malt .imllllr Ind pro.lmlll 10 IUbjlct Ind h.. conlidlrld Ih... In Ihlimorklt InllYIII. Th. dllorlpllon includll I dolllr Idlu.lmlnl, roll.cling mlrkll r..clion 10 Iho.. IIlml of Il,nlllclnl nrialion bol.lln thl lubllcl Ind complrabll proplrllll. 1/ I .it/nlt/clnllllm In Ihl complrlbl. prop.rly II Iuplrlor 10, or marl IIvorlbll Ihln. Ihl .ubllcl proplrly, I mlnul (-) .djullmlnlh madl. IhuI rlducln, Ihl indicllld volul of lubjlcl; If a Il,nlllconllllm In Ihl complrabll il inlorlor 10, or II" !ovorlbll Ihln. Ihl lubllcl prop..ly. I plul (+) Idjullmlnl I. midi, thUl incrl..ing Ihl Indlcllld volul of lhl lubllcl. ~\ lW,:;;" i C ;t., ~... ~ ~ ITEM SUBJECT Adam s Road Carlisle . . .,-;:. . COMPARABLE NO.1 976 Pine Road Carlisle 3.9 MI SSW N/A .................. .... $ 98.900 1tI $ 16.107/Acre 1tI ........ "....:.. Courthouse Records DESCRIPTION I +(.)SAdjultmlnl None. Conv 1 COMPARABLE NO.2 Tanger Road Bollina SDrinas 5.3MIESE ".:,',.,..'c;.<_.. .::.;0 $ 125.000 $ 20.730/Acre 1tI .'.........;.. ., <i. Courthouse Records DESCRIPTIO N +(-\$ Adlull"""nl None, Cony I COMPARABLE NO.3 Walnut Bottom Road Carlisle 1.7MISW .:....,. .... -:,....".,:-..,. $ $ 17.857/Acre [tJ ... Courthouse Records DESCRIPTION I +(-)$ Adlullmlnl None, Conv 160.000 . Address Proxlmltv to SUbiect Sales Price Price/ Acre Data Source $ $ VALUE ADJUSTMENTS i: ~:~:e::I~~:nclng :; Date of SalelTime i Location ~ SltalVlew ~. Topoaraphv 1\ Utilities DESCRIPTION 4/06 : Suburban Suburban , 6 Acres+/- 6.14 Acres+/- : Rollina Rollina : Public W/S On site 20% : 3 221 : : 6/06 . I 2/06 : I Suburban Suburban ! 6.03 Acres+l- : 8.96 Acres+l- : Rollina : . Rollina : On site 20% 4 146 On site 20% : 3.571 Net Ad!. (total) hidlcated Value of Sublect Comments of Sales Comparison: currentlv available. Ix I... r 1- :$ 3.221 rxl... I I. :$ 4.146 IXI... I 1- '$ 3.571 Gross: 20.01 Gross: 20:0 I Gross: . 20~0 I Net: 20;01 $ 19.328 Net: . . 20.0 $ 24.876 Net: .'20.0 $ 21.428 All com DarabJes are sim liar in utilitv to the subiect tract are verified closed sales and are the best I Comments and Conditions of Appraisal: ProDertv has been aODralsed In "as is" condition. No im orovem ents were considered in value reported. Appraiser assum es all necessarv oerm Its for future bulldinq on site are available. j " Final Reconciliation: Market analvsis supports m v estim ate of market value. Althouah sales #1 & 2 occurred after the date of this " reoort the value per acre would not have chanaed. Adjusted ranae of value is $19 328 to $24.8!76/acre say $21 500 x 6 acres = '. $129.000. ~ I(WE)ESTIMATETHEMARKETVALUE.ASDEFINED.OFTHESUBJECTPROPERTYASOF February 2. 2006 I tobe$ 129.000 ~ I (We) certify: that to the best of my (our) knowledge and belief, the facts and data uses~ true and Civ' at I (w:e) personally Inspected the subject property c, and Inspected all comparable sales cited in tp\' report; and that I (we) have no undisclo~re~se~os,e e therein. I Appralser(s) /2, ;/...I.;J/1J~'.A V _.~............ /),/{ eview Appraiser -- -:tI- 0 Did (K) Old Not Cassandra J. CrocKett''/ (if applicable) Steven W. Barrett S~:A. SRA. ASA Inspect Property :.........,.:1..... rletary Lond Form 04/88 Certified Res Ide ntla I A P P ra IS e r Produ..d .Ilnl ACI,.nwara. .OO.23U727w....clw.b..... C e rtlfle d G en e ra I A pp ra IS e r '~ S.W. Barrett Real Estate & Appraisal Services rJ fl iJ .~ i'.~',J.".. it .ll I I I , I I I I I I I I ! s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser ~ ~@~ January 29, 2007 Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Adams Road Carlisle, Cumberland County Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Seven Hundred Three Thousand Dollars 5703,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~;. fLdJ.df PA State Certified Residential Appraiser RL-001348-L ~ ~51L""1f Steven W. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No. 06-0396 PrODertv Address Adam s Road Census Tract 0125.00 LENDER DISCRETIONARY USE City Carlisle County Cum berland State P A ZiD Code 17013 Sale Price $ .., LeoalDescrlDtion Deed Book 34-H' Paae 137' Tax Parcel 10 # 40-10-0632-009 Date Owner/OccuDant Estate of Linwood B. PhllliDs Jr & Robert M. Frev Me Reference 10-0632 Mortgage Amount $ .. Sele Price $ N/A Date of Sale N/A Property Rights Appraised Mortgage Type Loan charaes/concesslons to be Dald by seller $ N/A 8 F.. 5'mp" Discount Points and Other Concessions R.E. Taxes $ *764.00 Tax Year 05/06 HOA $/Mo. N/A Leashold Paid by Seller $ Lender/Client F rev & Tilev Fi Condominium (HUDNA) ~. 5 South Hanover Street. Carlisle. PA 17013 PUD Source j'i LOCATION U Urban l!J Suburban b Rural NEIGHBORHOOD ANALYSIS Goo. A'I. FI~ Paor BUlL T UP DOver 75% 00 25-75% o Under 25% Employment Stability ~~~~ GROWTH RA TE ~ R.pW ~ 5,.bI. D Slow Convenience to Employment PROPERTY VALUES X Increasing Stable .~ 000""" Convenience to Shopping I DEMAND/SUPPL Y Shortage ~ In Balance Over Supply Convenience to Schools MARKETING TIME n Under 3 Mos. X 3.6 Mos. Over 6 Mos. Adequacy of Public Transportation ~xB8 . PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Racreatlon Facilities . . Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of Facilities I~~ . 2-4 Family ~ Likely Owner ~ $(000) (yrs) Property Compatibility " Multl.Family ~ In process Tenant 1 50 Low New Protection from Detrimental Condo Commercial ~ To: Residential! Vacant (0-5%) CKl 500+ High 100 Police & Fire Protection ~~~iI ~ Industrial 5% Com m erciall Vacant (over 5%) 0 Predominant General Appearance of Properties j( 'Ii Vacant 35% Industrial 250 - 35 ADDeal to Market Note: Race or the racial composition of the neighborhood are not conSidered reliable appraisal factors. COMMENTSSublect orooertv is located In an exoandina area of slnale fam jJv hom es and farm s between Carlisle and Newville. with a m Ix of residential and com m erclall Industrial usaee. ShooDlnQ and other am enlti.es are within a short drivine distance. New com m unitv hosoltal com olex is within two miles. School svstem is South Middleton District and students are bused. SM SA 42-3240. Dimensions See leoal descrintion/tax m ao Topogra phy Rolllna Site Area 117.2 Acres MIL Corner Lot No Size Laraer than norm al Zoning Classification A!:Hicultrual & Conservation Zoning Compliance Yes Shape Irreaular HIGHEST & BEST USE: Present Use Vacant Aarie. Land Other Use Residential Drainage Aooears adeauate UTILITIES P~lIc Other SITE IMPROVEMENTS Type Public Private View Res identlallCou ntryside Electricity ..... l& Street Street Asohalt ~ B Landscaping N/A Gas -= Curb/Gutter None Driveway N/A Water ""'" on site Sidewalk None ~ ~ Apparent Easements None ADoarent 1 Sanitary Sewer = on site Street Lights None FEMA Flood Hazard Yes. No X Storm Sevier Allev None FEMA. MaD/Zone 420371 A/Zo ne C Comments (Apparent adverse easements, encroachments. special assessments. slide areas, etc.): Aaricultural & Conservation zonina 11m it the num ber of horn es for future residential develoom ent according to the size of the existln!::! tract as of 1/1/1999: See Attached Addendum. . The underligned hu reciled Ihree reclnt 181.. of properll.. moal Ilmlllar and proximate 10 lubJect end hu conlldered th..e in Ihe markel analYlil. The ducripllon includu a dollar edju.lmenl. reflecling market reaclion 10 Iho.. Iteml of .Ignlfieanl varialion belween Ihe lubjecl and camparabl. prap.rtlu. II e Ilgnlllc,"llhm in Ihe comparable prop.rly I. lup.riar to. or more favorable Ihan, Ihe eubjecl praperly, a ...lnuI (-) adjultment fl made. lhuI reducing the indicated ulue of lubJect; If a Ilgnlllcant ilem In lhe compl/ablo II Inforlor 10. . or Ie.. fl.orebll lhen, lhe lubj'CI properly, e plua C-) edjullmlnlll mede, IhuI Increallng lhe indicIled velue of lhe Iubject. JL ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Adam s Road Roxbury Road Walnut Dale Road Long's Gap Road Address Carlisle Newville ShlDDensbura Carlisle Proximity to Sublect ,.... 13.1 MI WNW 14.6 MI WSW 7.7 MI NE Sales Price $ N/A "','y/:;.i;;X'., $ 1.635 000 };'(', $ 775.000 ,.,c.,',:..:..,.: ':',i' '.'i;.....':.: $ 577.507 I Pricel Acre $ 1tI $ 6.987/Acre 1tI :,.:,:,>'.;" ',',::;.....,;,. $ 9.304/Acre 1tI~'",;:',:;:,.,.;?:>:;:' $ 3 503/A cre 1tI.i' .:.:,;:,....:,..":::",,.::::, !;; Data Source Insoeetion/CHR M LS/Courthouse Records Courthouse Records Courthouse Records ml!i VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +(-1$ Acljualm enl DESCRIPTION +(-1$ AdJultment DESCRIPTION I +(-)$ Adjullmenl . Sales or Financing .... "':.':' None, Conv I None. Conv , . None, Conv ." , I ... Concessions '.' .' '.:: I I ft! Date of SalelTlme 9/05 : 1/06 I 8/04 3% : 158 , . location Suburban/Ava Suburban/Ava ! Suburban/Ava Suburban/A va I SlteNlew 117.2 Acres+/. 234 A cres+l- : 83.3 Acres+/. : 164.8 Acres+/. : Toooaraohv Aerie/Wooded Aaric/Wooded I Aarie/Wooded : Aarlc/Wooded , I I Utilities o n site On site : o n 5 ite On site Clean & Green Yes Yes I Yes I Yes : I Zonln!::! Aarie/Conserv. Aarlcultural , Villaae Cntr/-25% : -2.326 Aarlcultural : , Net Adl. Clotal) '.' . Ix J+ r T. '$ 0 I 1+ rxl. . $ 2.326 Ix 1 + I 1- '$ 158 Indicated Value Gros~:' 0.01 Gross: 25.0 I Gross: 4.51 of Sublect Net: 0.0 $ 6.987 Net: ...-25.0 $ 6.978 Net: .:" ....4~5 $ 3 661 lit Comments of Sales Comparison; All com Darables are sim liar In utllitv to' the subiect tract are verified closed sales. and are the best currentlv available. Lim ited sales of larae tracts of aaricultural land have recentlY occurred. reauirina an exoanded search. Comments and Conditions of Appraisal: Prooertv has been aDDralsed in "as Is" condition. No im orovem ents were considered in value reoorted. Aooraiser assum es all necessarv oerm Its for future bulldlna on site are available. Final RecQnclllallon: Market Analvsls conslstentlv SUDDorts my estim ated market value. Greatest weiQht is aoolied to the Market :; Data Analvsls. SUDDortina file information substantiates these estimates. Adiustedranae of value is $3 661-$6.978/acre. sav ~I $6.000 x 117.2 acres = $703.200 Say $703.000. I (WE) ESTIMATE THE MARKET VALUE.AS DEFINED. OF THE SUBJECT PROPERTY AS OF February 2. 2006 to be $ 703.000 I (We) certify: that to the best of my (our) knowledge and belief. the facts and data used herein are true and correct; that I (we) personally inspected the subject property ~t ". ''''00,...11 oom,,,.b1' ..,.. tI,,,,, 'hI. ;""'; ". th."(..) h... " "d1""~"":.s1L:.' Appralser(s) /J A./ .A .; _~ "'" D a ---- .IL...JJI- Review Appraiser -~ &-: ODld 00 Old Not .,.., Cassandra J. Crock"eH (If applicable) Steven W. Barrett SRPA. SR~. ASA Inspect Property i roprilllryLlnd Form 04188 Certified Residential Appraiser Produced u.ing ACI IOrtw.". 100.234.8727 www..ctw.b.com Certified General Appraiser *~ S.W. Barrett Real Estate & A raisal Services ~ pp s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett. SRPA. SRA, ASA State Certified General Appraiser . ~@~ January 29, 2007 Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: 500 Baltimore Pike Gardners, Cumberland County Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, Ilwe believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: One Hundred Thirty-Eight Thousand Dollars $138,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~ p. f2-.J.-dI-- Cassandra J. Crockett P A State Certified Residential Appraiser RL-OO 1348-L ~~/7-H-- Steven w. Barrett, S~ ;RA, ASA P A State Certified General Appraiser, GA-000298-L I LAND APPRAISAL REPORT File No. 06-0397 " Prooertv Address 500 Baltim ore Pike Census Tract 0126.00 LENDER DISCRETIONARY USE Cltv G ardners Countv Cum berland State P A Zip Code 17324 Sale Price $ leaalDescrlotlon Deed Book 36-Q: Paae 146: Tax Parcel 10 # 40-13-0124-012 Date .owner/occunant Estate af L. B. Phillios. Jr. & Robert M. Frey Ma Reference 13-0124 Mortgage Amount $ II Sale Price $ N/A Date of Sale N/A Property Rights AppraIsed Mortgage Type '~-loan charaes/concessions to be oald bv seller $ N/A (K) Fee Simple Discount Points and Other Concessions . R.E. Taxes $ 32.60 * Tax Year 05/06 HOA$/Mo. N/A ~. leashold Paid by Seller $ Lender/Client Frev & Tilev Condominium (HUDNA) 5 South Hanover Street Carlisle PA 17013 PUD Source LOCATION U Urban !.&J Suburban t Rural NEIGHBORHOOD ANAL YSIS G... ~ F.. POOl BUlL T UP DOver 75% (K) 25-75% Under 25% Employment StabUlty (K)~ 0 GROWTH RATE ~ R.p. ~ Sta ble 8 Slow Convenience to Employment 8f ~ PROPERTY VALUES X Increasing Stable Declining Convenience to Shopping ~J DEMAND/SUPPL Y Shortage (K) In Balance R Over Supply Convenience to Schools MARKETING TIME n Under 3 Mos. fXi 3.6 Mos. Over 6 Mos. Adequacy of Public Transportation . PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facilities . t~ I~ Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of FacUlties 2-4 Family ~ Likely Owner ~ $(000) (yrs) Property Compatlbmty ~ Multi-Family ~ In process Tenant 100 Low New Protection from Detrimental Condo ~ Commercial ~ To: Residential Vacsnt (0-5%) 00 250+ High 100 Police & Fire Protection ~~~R Industrial 2% Vacant (over 5%) 0 Predominant General Appearance of Properties i Vacant 40% 165- 40 Anneal to Market ~. Note: Race or the racial composItion of the neighborhood are not considered reliable appraisal factors. COMMENTSSubiect orooertv is located In an exoandina area of sinale fam i1y hom es and farm s between Mount Hollv Sorings and Gardners. adiacent to the residential sub- division of Libertv Woods. ShoDDina and other am enities are within a short drivina distance. School system is South Middleton , District and students are bused. SMSA 42-3240. Dimensions See leaal descriotion/tax m ao - 3 tracts Topography Slooina *** Site Area 23AcresM/L Corner lot No SIze Laraer than norm al Zoning Classification Woodland Conservation Zoning Compliance Ves Shape Irreaular HIGHEST & BEST USE: Present Use Yes Other Use Residential Drainage ADoearS adeouate - . UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View ResidentiallW ooded Electricity 8 @ street SlI:eet Asphalt 00 0 landscaping N/A Gas Curb/Gutter None 0 0 Driveway N/A Water o on site Sidewalk None .~ 0 Apparent Easements None A DDarent Sanitary Sewer R on site ** Street Lights None R FEMA Flood Hazard Yes. No X Storm Sewer AIle v None FEMA. MaD/Zone 420371A/Zone X Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.): Site consists of three steeolv slooina tracts on both sides of Rt.94 rBaltim ore Pikel. See Attached Addendum. ..-. Th. underllan.d h.1 r.ciled lhre. r.c.nt lalal of properti'l mOlt limllllr Ind proximll. 10 .ub/lcl Ind hi' cOnlldered Ihe.e In Ihl markll Inaly.ll. Th. dllcrlpllon Includll I dollor ad/ullm.nl, r,".cllng markll r..cllon to Ihol. llaml of Ilgnlllclnt varllllon b.l..en the Iubject Ind complrable prop.rll... If I lignlflclnlll.m in Ih. comparabll property II luperlor 10, or more Inorebl. lhln. lhe lubjact properly, I mlnul (.) IdjuIlmenl II midi, IhuI reducing lhl indiclled valul of .ubject; II . .Ig""lu"t 111m in thl comparlbll I. Inferior 10. or II" favorable Ihln. the lub/ect prop.rtr. a plu. (+) .d/u.lm.nl il mid., IhuI ineralling the Indicll.d Vllul of Ihl lub/ICt. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 'Add"" 500 Baltim ore P 955 South Ridge Road 986 Pine Road W.Vellow Breeches Road Gardners H untinaton-G ard ners Dickinson-Carlisle ~ickinson-Carlisle Proxlmltv to Subiect ..:..:..<.j.:~" .....:..<> :','. .>:;.: 10.8 MI ESE 4.1 MI W -6:71.11 W Sales Price $ N/A :.': .;.,....""...... $ 130 000 t>: :::"..'. S 134.900 .;;,.;/ S 136.000 -.., Price/ $ CtJ $ 5.660/Acre \U .:.,.... ,;""".::;,'.;.. $ 6 639/Acre ItJ $ 6 647/Acre CtJ':i', E Data Source Insoection Cou rthouse Records Courthouse Records Courthouse Records ~ VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +(.\$ Adlu.lm.nl DESCRIPTION +(.\$ Adlullmlnl DESCRIPTION J +1.\$ Adlu.tmlnl II Sales or Financing I.'... ,:>,",:i''-'. '..;:.,~,.~:,'..., ',....:::"',..: None, Conv None,Conv J None, Cony '" J I Concessions '. J I r;jJ Dete of SalelTime 2/06 : 3/05 : 3/05 : 1""110' Suburban Suburban Suburban I Suburban I SlteNlew 23 Acres+/- 22.97 Acres+/- : 20.32 Acres+/- : 20.46 Acres+/- : Toooaraohv Slooina/Wooded Slooina/Wooded : Sloolna/Wooded : Rolllna/Aaric10% : -665 - , Utilities o n site On s ita o n site o n site : : I I : : : Net AdJ. (totall . fxl+ f I. : $ 0 IX + r 1- :$ 0 r T+ Txl- ~ $ 665 _. Indicated Value Gross: 0.01 Gross: O.O'J Gross: . Jg':~:I$ of Sublect Net:' Oio $ 5 660 Net: "0;0. $ 6.639 Net:. 5 982 Comments of Sales Comparison: All com oarable tracts are sim liar in utility and location to the subiect Drooertv. are verified closed sales. and are the best currentlv available. -, Comments and Conditions of Appraisal: Prooertv has been aooralsed in "as is" condition. No im orovem ents were considered In value reoorted. Annralser assum es all necessary Derm its for future buildina on site are available. Final Reconclliatlon: Market Analvsis consistentlv SUDoorts m v estim ated market value. Greatest weiaht is anolied to the Market Data Analvsis. Suooortlna file inform ation substantiates these estim ates. Adlusted ranae of value is $5 660 to $6 639/acre. say $6.000 X 23 acres = $138 000. I (WE) ESTIMATE THE MARKET VALue, AS DEFINED, OF THE SUBJECT PROPERTY AS OF Februarv 2. 2006 to be $ 138 000 , (w.) "ri'ly, th.". 'h. ,..t .f m, em) '"o"'g' U, '.Ii,f, th. f..t. U, '''~ u..' hmi. ... . U, '~"~ 1(0.') p"....II' '..p"t., th. "'I"t p"p"" ,,' '..p,,'" .11 "m,,,.b1, ",.. 'I'"~ ,. r1 "aU' th,t' (0') hm " """t..., ''::-~'''''.:,:.J''t' ::::1-1-- I Appraiser(s) 4 A...I .- _A ~/., iIo _ _ '..,.""" IJ~ ~Review Appraiser /" 0 Did 00 Old Not Cassandra J. CrockettV' (If applicable) Steven W. Barrett SRPA. SRA. ASA Inspect Property . . I.prillary Lind F.rm 04/88 C e rtifie d Res id entia I A p p ra is e r Pr.docld uslna ACIIOIlw,,". "0.234.1727 wWW...IwI~,'O" C ertlfle d Gene ra I A P P ra Ise r S.W. Barrett Real Estate & Appraisal Services B J S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124~126 N. Hanover Street Carlisle, PA 170l3~2455 Phone (717) 243-6646 FAX (717) 243-8627 J ~.~..... f.:t Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser !' ~ A &@& R,,, :. J I January 29, 2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A "170 13 I I I RE: Alexander Spring Road, South Middleton Township Carlisle, P A 17013 Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. . Value Reported: Three Hundred Eighty-Five Thousand Dollars $385,000 ~ "-iJ The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. 1.-. ti This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Sununary Appraisal. I Sincerely yours, ~ ~vJ ij-7t Steven W. Barrett, SRP A, SRA, ASA P A State Certified General Appraiser, GA-000298-L I S. W. Barrett Real Estate & Appraisal Services J Summary AODraisa LAND APPRAISAL REPORT Propertv Address Alexander Sprlnn Road. South Middleton Two. Census Tract 0125.00 Citv Carlisle County Cum berland State PA Zip Code 17013-9148 Leaal Description Deed Book H 34 Pane 140~ Tax Parcell.D. # 40-08-0579-016 1 Owner/OccuDanl Estate of Llnwod B. Phillips & Robert M. Frev Ma Reference 08-0579 .' II Sale Price $ N/A Date of Sale NIA Property Rights Appraised -P;;- Loan charaes/concessions to be paid bv seller S N/A [KJ Fee Simple R,E, Taxes S 486.97 (Face Tax Year 2006 HOA S/Mo. NIA B Leashold '""1 Lender/Client Robert G. Frev Esa. c/o Frey & Tilev Attornevs ~ Law Condominium (HUDNA) 5 South Hanover Street. Carlisle. PA 17013 0 PUD Source LOCATION W Urban ~ Suburban !.::: Rural NEIGHBORHOOD ANALYSIS BUILT UP o Over 75% IX) 25.75% ~ Under25% EmploymentStabHlty GROWTH RATE : Rapid ~ Stable Slow Convenience to Employment PROPERTY VALUES ::! Increasing Stable Declining Convenience to Shopping DEMAND/SUPPL Y == Shortage X In Balance Over Supply Convenience to Schools M ARKETIN G TIM E Under 3 Mos. n 3-6 Mos. IX1 Over 6 Mos. Adequacy of Public Transportation · PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLEFAMtLYHOUSING Recreation Facllilles is Single Family ~ Not Likely ~ OCCU PANCY PRICE AGE Adequacy of FacUitles ~ ~ 2" '.mlly ~ ,&.1, OW"" 1KJ $(000) (Y"l Prop.rty Comp.Ilb'1ly f. Multi-Family ~ In process X Tenant 0 100 Low New Protection from Detrimental Condo Commercial ~ To: Industrial & Vacant (0-5%) ~ 500 High 100+ Police & Fire Protection ~..l.'..:.',,;.'. Industrial 10% Com mere ia I Vacant (over 5%) Predominant General Appearance of Properties ,., Vacant 25% 250 - 35 ApDeal to Market ~ Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.The subiect Is located south west of the Borounh of Carlisle In South Middleton TownshlD. This Dortlon of the township Is belno develooed Into a com m erclal and ~J Industrial area. belna located neartwo exits of Interstate Rt. 81. There Is residential develooment to the east of the site. The . neighborhood apoears stable. with no adverse conditions aoparent. There Is no frontaae on Alexander Sorlna Road due to hlahwav Intersectlno. Dimensions 605.45' X 1 700' X 1 530' :t Topography Level to sllahtlv roiling Sile Area 11.00 Acre :t Corner Lot No Size Tvolcal for tVDe of site #1' Zoning Classification 1-3 Industrial-Transportation Zoning Compliance Ves Shape Irregular I Pie Shaped ~~j HIGHEST & BEST USE: Present Use Vacant Land Other Use Industrial Drainage A PDears adeQuate ~ UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Tvolcal for area Electricity (K) Not Connected Street None B 8 Landscaping Minim al to none Gas (K) Not Connected Curb/Gutter None Driveway None Water (K) Not Connected Sidewalk None RO RO Apparent Easements Unknown. none observed Sanitary Sewer {KJ Not Connected Street Lights None FEMA Flood Hazard Yes. No X "I Storm Sewer ii None Aile v None FEMA. MaplZone 420371/ Zone X Comment. (Apperent adverae easements, encroachments, speclal.neumants, slide areas, etc.): There are no aODarent adverse easem ents r.....~,;,:.,.....'..,. encroachm ents, or sDeclal assessm ents apparent to this site. There Is minim al access to this site off Logistics Drive: a R/W iI' aareem ent thru abutter Is the main access to site. All oubUc utilities are available but would need extended to site. File No. OG-0398C LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ ~i~~ ~!~~ RJ:~ Thl undl,.lgned hu Itclted thr.. recent ul.. 01 properU.. mOil Ilmllllr Ind proxlmlte to IUblecl end h.. couldered Ihl.. in Ihe market Inl/flll. TIte ductlpllon Inc'ud.. . dolllr .dlullmenl. reflecting markel ructlon 10 tlto.. lIam. 0' a',nUlclnl variation bet.een Ihl Iublect .nd complubll prop.,II... II. Il,nllloentltem In Ihl complubll property II Iuplrlor I..,. 10. or mall hvo..bll Ihen, thl lublect proplrlf, I mlnu. (oj edluh..nl II m.dl. IhuI reduollI, Ihl Indicated velul OllUbJlct; II e Ilgnlticantlhm In lhe comperlble II lnhrior /0, or II" Inouble Ihln. Ihl lubll.1 properl,. I plul (+j .dlUl/mlnl II mlde, Iltul 'lIcre..lng Ihe Indlcltld ulut Dltha aublect. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Alexander Spg Allen & Alexander Spring Rds Allen Road 1190 Royer Road Address Carlisle Carlisle Carlisi. Carlisle ~ Proxlmit~ to SUbiect'>,':</,','o,', 0;6!",~ I,~W ;~,:s.,~",~":!,~~'~j,, 0.48 M I E ~. Sales Price $ N/A 1/:: ""'''',.,< $ 615.000 ""'",bT""':~'V;\",,',-'?"{~<'J\ S 1.500 000 $ 6 098.052 Prlce/PerAcre $ ttJ $ 86.037ttJ' ,;",'~':t:/::':, S 56 991ttJ;t~:i S 31.113ttJ;:,,7::',;/"':</') Data Source Inspection Court House Records Court House Records C.H. Records & Attorney ~ VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +(.)SAdlustmlnl DESCRIPTION I t/.\$Adlultmenl DESCRIPTION I +(-)$AdJuslllllnl ltfa SalesorFinanclng Unknown' 0 Unknown : 0 None : 0 ~.~ Concessions ...,.'. ..... " ,Unknown : 0 Unknown : 0 None ' 0 Date of SalelTlme N/A 04/2005 +4.5%: 3.872 06/2005 +4.0%: 2.280 09/2001 +13%: 4.045 Location Suburban Suburban ' 0 Suburban · 0 Suburban ' 0 SiteNiew Pie ShaDed I A. Superior -20% : -17207 Superior .200/. : -11.398 SUDerlor,-20% : -6223 .... Lot Size 11 Acres :t 7.09 : 0 26.32 : 0 196.001+20% : 6 223 r Utilities Pub. Available Public · 0 Public I 0 Public : 0 ~, Zonlna Industrial 1-3 Industrial: 0 1-3 Industrial: 0 1-3 Industrial: 0 I Other R/W Access Superior -20% : -17.207 Superior -20% : -11.398 Superior -20%: -6223 1~ NetAdl.(total) ."i;'~>:;, l J+ (xl-:$ 30.542 l~X - '$ 20.516 ~+ XJ-:$ 2.178 Indicated Value ',":L;;'X:"t.'f": ~.t~~J~ll 'G Gi" ,;~g;J of Sublect';.:;,":" ,'.Net~,:\&1;Jl;:Jij'..35:5!1 $ 55.495 Ne, . $ 36.475 ' e .o';h 28.935 tII Comments of Sales Comparison: AdJustm ents: Tim e adlustm ent Is based on annual appreciation rate of 3%. each sale was adlusted ~. accordlnalv. Site adJustm ent. all three sales are suoerlor In overall lot utility. -20%. Lot size adlustm ent sale # 3 Is adlusted for 1 econ. of scale -20%. R/W off LOQlstlcs Dr. All three sales have direct street access. -20%. No other adlustm ents were reaulred. ,I Comments and Conditions of Appraisal: Prooertv has been aDoralsed In Its "AS IS" state. with no additional conditions considered. ';i Retrospective Value. the "AS 0 F" value of this analvsls Is 02/02/2006. ;', Final Reconciliation: Three com parable land sales were analvsed before adjustm ents a ~er acre ranQe of $31.113 to $86 037 was :5'> Indicated. after adJustm ents a ran ge of $28.935 to $55 495 was determ Ined. Most welg ht was aODlled to sales # 2 & 3. Chosen ~ value indicator $35 000. Therefore 11 acres X $35.000 = $385 000. .11 I (WE) ESTIMATE THE MARKET VALUE.AS DEFINED. OF THE SUBJECT PROPERTY AS OF Feburarv 2. 2006 000 to be $ 385,000 .':~ I (We) certify: that to the best of my (our) k~~and belief, the facts and data used herein are true and correct; that I (we) personally Inspected the subject property "'1._'..... and inspected all co~ales c~thi1 re rt; and thjtl }we) have no undisclosed Interest. present or prospective therein. Appralser(s) ':::> ~ -It- Review Appraiser DDid 0 Did Not Steven W. Barrett. SRPA. SRA (if applicable) Inspect Property :; oprll.ar, Land Form U"I PAC e rtltle d G en e ra I A P P ra 15 e r """...d .a"t ACI aotllIara. ..a.2SU727w.......Ib..llII ~ S.W. Barrett Real Estate & Appraisal Services I S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 I I Steven W. Barrett. SRPA, SRA. ASA State Certified General Appraiser ,. I A ~@~ I ~ I ... January 29,2007 ~ ,. ,. 'W Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 RE: Walnut Bottom Road Carlisle, Cumberland County Dear Mr. Frey; - I The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). I I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. I Value Reported: Four Hundred Eighty-Five Thousand Dollars $485,000 The appraiserls also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there" from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~~. 'tLCLif Cassandra J. Crockett PA State Certified Residential Appraiser RL-OOI348-L ~.,J----;L-H-- i Steven W.Barrett, SRP A, SRA, ASA PA State Certified General Appraiser, GA-000298-L J SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No 06-0399 J Property Address Walnut Bottom Road Census Tract 0125.00 LENDER DISCRETIONARY USE Cltv Carlisle County Cum berland State P A Zip Code 17013 Sale Price $ LeoaJ Descriotion Deed Book 33-S; Page 621; Tax ParceIID#40-09-0527-018 Date ].. Owner/Occupant Estate of Linwood B. Phillips, Jr. & Robert M. Frev Ma Reference 09-0527 Mortgage Amount $ Sale Price $ N/A Date of Sale N/A Property Rights Appraised Mortgage Type Loan charges/concessions to be paid bv seller $ N/A 00 Fee Simple Discount Points and Other Concessions R.E. Taxes $ 95.00* Tax Year 06/07 HOA $/Mo. N/A ~ Leashold Paid by Seller $ ] Lender/Client Frev & Tiley Condominium (HUDNA) ,} 5 South Hanover Street, Carlisle PA 17013 PUD Source LOCATION Durban ~ Suburban b Rural NEIGHBORHOOD ANALYSIS Good A... fair Poor BUlL T UP Over 750,4 lKJ 25-75% o Under 25% Employment Stability ~OOO ,GROWTH RATE o Rapid lKJ Stable o Slow Convenience to Employment B~~~ PROPERTY VALUES (K) Increasing ~ S"bl. o Declining Convenience to Shopping : DEMAND/SUPPL Y o Shortage X In Balance o Over Supply Convenience to Schools MARKETING TIME n Under 3 Mos. X 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation OOOX . PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facilities 00000 Ii Single Family ~ Not Likely 0 OCCUPANCY PRICE AGE Adequacy of Facilities ~~~~ 2-4 Family ~ Likely ~ Owner ~ $(000) (yrs) Property Compatibility Multi-Family ~ In process Tenant 100 Low New Protection from Detrimental Condo Commercial ~ To: Residential! Vacant (0-5%) 00 500+ High 100 Pollee & Fire Protection OOClOO ill" Industrial 10% Com m erclall Vacant (over 5%) 0 Predominant General Appearance of Properties R~RR Vacant 30% Industrial 170 - 30 ADDeal to Market Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTs.Subject property Is located In an expandina area of slnale fam lIy hom es, farm s and businesses just west of the Borouah of Carlisle. Shopplna and other am enltles are within a short driving distance. New com m unity hospital Is within one m lie. School system Is South Middleton ~. District and students are bused. SM SA 42-3240. Dimensions See leaal descrlotlon/tax map Topogra phy Basically level Site Area 24.26 Acres M /L Corner Lot Yes Size Tvolcal for Area Zoning Classification Residential Moderate Density Zoning Compliance Yes Shape Rectangular HIGHEST & BEST USE: Present Use Vacant land Other Use Residential Drainage ApDears Adeauate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Typical Electricity ~ @ street Street Asphalt fK] 0 La ndsca ping Tvplcal Gas Curb/Gutter None 0 0 Driveway N/A Water (KJ @ street Sidewalk None 0 0 Apparent Easements None ADDarent Sanitary Sewer (KJ @ street Street Lights None R _8 FEMA Flood Hazard Yes* No X Storm Sewer Ii Alley None FEMA* MaDTZone 420371A/Panel not printed Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.): There are no acparent adverse easem ents, encroachm ents or other adverse conditions. .Site is currently taxed In Pa.'s Clean & Green Droaram for Dreservation of aarlculturalland. The underalgned h.. recited three recent aale. of properties most aimiliar and proximate to .ubject Ind hi. con.idered th..e in the market anllyail. The ducripliDn Includ.. I dollar adju.tment, ralllcling marklt raactlon to thola itema of aignifi.ant ..rlation between the aUbJect and complrable properliel. If I aignillcant Item in the comparable prDperty i. auperlor to, or mora favDrable than. the IUbject proparty. a minua (-) adJuatmant ia made, thua reducing the Indicated volue of aubject: if I significant itlm in thl complrlbll ia infarior tD, Dr I... favorlble than, thl aubject prop..ty. I plua (+) IdJultmenf i. madl. thua incr..sing thl indicated value of the aubject. ITEM SU BJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Walnut Bottom Long's Gap Road West Old York Road Walnut Bottom Road Address Carlisle Carlisle Carlisle Carlisle Proximltv to Subiect 4.9 MI NNE 2.1 MI SSE 2.0 MI SW Sales Price $ N/A $ 500.000 $ 159 000 $ 160 000 Pricel Acre $ lZJ $ 18,911/Acre llJ $ 12,137/ Acre llJ $ 17 ,857/Acre llJ Data Source Inspectlon/CHR A p DID ata/Crths .Records Courthouse Records A pplD ata/Crths.Records !ll . VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I +(-)$ Adluatment DESCRIPTION I +(-\$ Adiu.tment DESCRIPTION I +(-)$ Adiustmenl I ~ Sales or Financing None,Conv None, Cony None, Cony Concessions , , , I: Date of SalelTime 3/06 : 8/06 : 2/06 : . Location Suburban Suburban I Suburban Suburban : SltelVlew 24.26 Acres+l- 26.44 Acres+l- 13.01 Acres+/- , 8.96 A cres+/- I TODoaraphv Rol/lna Rollina : Rollina : Rollina : U ti/ities Public W/S Public WIS : On site 20% I 2427 On site 20% : 3,571 Frontage 2 streets 1 street 5% , 946 1 street 5% : 607 1 street 5% , 893 : : : Net Adl. (total) Ix 1+ r 1- :$ 946 LXJ+ l J- :$ 3034 fx 1+ r 1- :$ 4_,464 Indicated Value Gross: 5.0 I Gross: 25.0 I Gross: 25.0 I of Subiect Net: 5.0 $ 19 857 Net: 25.0 $ 15 171 Net: 25.0 $ 22,321 Comments of Sales Comparison: All com parables are slm i1ar In utilitv to the subiect site, are verified closed sales and are the best currently available. Comments and Conditions of Appraisal: Property has been aooralsed In "as Is" condition. No 1m Drovem ents were considered in value reDorted. A ppra/ser assum es all necessarv oerm Its for future building on site are available. Final Reconciliation: Market analvsis supports m v estim ate of market value. Although sale Nos. 1 & 2 occurred after the date of this . report. the value per acre would not have chanaed. Adlusted range of value per acre Is $15.171 to $22321. say $20 000 x 24.26 acres = $485 200, say $485.000. Most weight given to sale #1 with slm liar size tract and Dublic water/sewer. I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS OF Februarv 2, 2006 to be S 485_.000 . I (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and correct; that I (we) personally inspected the subject property i <0' I",,,t.' .11 oom,,,.bl. ..I.. ,"., t, thl, ",,,t, <0' thot I (w.)"m " ",""I"=S:' '''':5''i''1::''I'' Appraiser(s) 4-1/.A..<~ ~A J 5J.. e~4~. Review Appraiser -- -:-1-1- ODid (K] Did Not Cassandra J. Crocke1V (if applicable) Steven W. Barrett, SRPA, SRA, ASA Inspect Property ropriotary Land Form 04/88 C e rtifle d Res Id entia I A p P ra is e r Prod..od ..lng ACI.oltwaro. 800.234.8727 ..w.aclwob.com Certified General Appraiser S.W. Barrett Real Estate & A ppralsal Services Sum mary Appraisal File No. 06-0400C APPRAISAL OF 1 71 1') -I :1 '!1 ~ J . ~;....-.-'.' y ij ~ ~ ~~....'_.....- i' t LOCATED AT: ~ Corner Walnut Bottom & Allen Roads /1417 & 1431 Walnut Bottom Rd Carlisle, PA, 17013 1:1 FOR: Robert G. Frey Esq. clo Frey & Tiley Attorneys-At-Law 5 South Hanover Street Carlisle, PA 17013 rj AS OF: '...,.-.., .... ~'1 February 2, 2006 , BY: Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser ~ '~I 'II -1 - - "--.".-~.'- -~.- "'-~'---"-~""""-~''''~~'--~-::''-'f'';'_--:'::''-:_._''',:",,,:'<''-'::t:.:_'.,:"",*~-=*,":;'~"...i.o.~:.:;-~,;,;,:", S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals . Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA. SRA. ASA State Certified General Appraiser . ~~~ January 29,2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Walnut Bottom Road & Allen Road 1417 & 1431 Walnut Bottom Road Carlisle, P A 17013 Dear Mr. Frey; The appraiserls certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Two Million Twenty.Six Thousand Dollars $2,026,000 The appraiserls also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~vJF--jf- Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L Client Property Use Property Address City Building Name Owner/Occupant Summary Apprais. File No. 06-0400C PAGE 1 UNIFORM COMMERCIAL/INDUSTRIAL SUMMARY APPRAISAL REPORT. SMAll PROPERTY File Number 06-0400C Summary Appraisal Map Reference 09-0527 Zip Code 17013 Census Tract 0125.00 APN * 40-09-0527-080 S. W. Barrett Real Estate & Appraisal Services Intended User(s) of Report The Intended User of this a erm itted without the ermission 0 the a raiser s . Intended Use of Report The Intended Use is to evaluate the property that is the sUbject of this appraisal for current market value. Scope of Work Standard Rule 2-2 of the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Practice of the Appraisal Institute. require that the extent of the process in which data are collected. confirmed and re orted be described' and the Definition of Market Value as'stated on page 9 of this report. X Complete Appraisal limited Appraisal due to the following departures from Standard 1 No departures invoked. this property Is being appraised in Its current liAS IS" condition. Retrospective Value. the "AS Of' value of this analysis is 02/02/2006. *This appraisal combines three tax parcels for analysis purposes. based on the Hiahest & Best Use of the combined sites. The main APN is 40-09-0527-080. plus 40-24-0746-001. & 40-24-0744-048. ~ Summary Appraisal Report I ii THREE YEAR OWN ERSHIPHISTORYT i Owner Recording Reference Date Most Recent Phillips & Frey 33S-621 12/20/1988 $ Previous *Philiips & Frev 259-4107 10/09/2003 $ Previous *Phlllips & Frev 265-198 09/02/2004 $ ~~~ $ Current Contract U Option: U Listing Price $ N/A Buyer N/A Contract Price $ N/A Seller N/A Closing Date N/A Analysis/Comments: The legal description/deed has been reviewed and there appears to be no known unusual title discrepancies. A COpy of deed is In the addenda. * Two abuttina properties purchased after original purchase also included. Price Paid Unknown 160.000 192.000 Terms of Sale Outright Transaction Outright Transaction Outright Transaction ~ N EIG H BORH 00 D DESCRIPTIO N. -i:j~\-:':~c':-?/.:U:)::j:? Boundaries: Subiect is bounded on the north and east by I 81. on the south and west by West Old York Road. Neighborhood Built Up Land Use: Single Family Industrial 65 % 30 % Office ~ % Multifamily ---! % 10 % Reta" -1! % Vacant 35 % und~PPIy Ba;lced ove~PIY Vacancy Single Family X 0-5 % Multifamily ........ --o:s % Office . . . . . . . . . --o::ro % Retail . . . . . . . . . . . 0-10 % Industrial" : : : : : : : : : 0-10 % Distance-CBD 2 Miles t Miles .5 M lIe:l: Miles .5 Mile :I: location Development Trend. . . . . . Value Trend . . . . . Vacancy Trend . . . . . . . . Rental Demand ::::::: Urban Down Down Down Down /SFNear Neighboring Property Use: Analysis/Comments: The subject property is predominately vacant land. existing improvements most likely will be razed for future development; therefore. the rental range and age were not analyzed. " SITEDESCRIPTION;\i"i: -><:~:::i<;-' Legal Description COpy of deeds In addenda of this report. Main acreage · 23.395 Acres. 1417 Walnut Bottom Rd. = .69 Acre. and 1431 Walnut Bottom Rd. · 1.15 Acres. Combined lot slze · 25.235 Acres Environmental Problems Known or Suspected Yes U No l.!J Site Size 25.235 AC. Usable Land Area 25.235 AC. Excess land Area Site Dimensions 450' x 3.000' t See Plot In addenda Street Frontage 450' X 3.000' t Corner Lot. with multiple frontages 00 See Addenda None N/A C> Copyright 2001 by The Appraisal Foundation. NI rights reserved. ProclUCld uIing ACllOftw... .00.234.1727 www..ciweO.cam S. W. Barrett Real Estate & Appraisal Services Summary Apprais; File No. 06-0400C PAGE 2 SITE DESCRIPTION continued J Ingress/Egress . . . . . Street Frontage .... Shape ......... Functional Utility .. . . Visibility ........ Landscaping . . . . . . Drainage . . . . . . . . Adequacy of Utilities .. Traffic Pattern Traffic Volume Utility: Electricity . . . . . . . Gas Water Sewer Telephone . : : : : : : Provided By: Public.PPL UGI - Possible Public. SM MA Public. SMMA Em barq Street Improvements: Street Width 50 Ft. :t Street Paving: : : :: Asphalt Sidewalks None Curbs & Gutte;s . . .. None Storm Sewers . .. No lighting ...:::: None Soil Conditions Appears stab e rom su ace nspect on Easements None observed. with the exception of public utilities Encroachments None observed Current Zoning I - 3 Industrial Zoning Change: Not Likely l!.J Likely U To N/A .. Uses Allowed Under Current Zoning 16 Permitted Uses. 5 Conditional Uses. 5 Prohibited Uses Current Use Main site area is vacant around ready for future development. plus two residential houses. Analysis/Comments: There are no apparent adverse easements. encroachments. or spec al assessments apparent to this s Ie. Current zoning has numerous permitted uses. that could be adapted to this site. Other potential uses would be for hlahwav commercial. which would require special exception from the municipality. I ~ ~ I i.,., ~ Describe: TOPOgraPh~ level Mod Slope 00 Steep Slope 8 At Grade X Above Grade 0 Below Grade Comer lot . . . . . . . . . . . . . . . . ~ i Underground Utilities .......... Railroad Access . . . . . . . . . . . . . Earthquake Zone ............ Flood Hazard Aree . . . . .. . . . . . . y ~ Map # 420371 0015C Date 1/6/1996 Legally Conforming Yesl!.J No U I >w.L'.0;4;'i.,;.);~:.iiASSE:SS M ENT;j'AND(TAXES~~+j~!~:;&;!t8'!NW;:i'fi'!M1. Tax Rate Year Current Taxes 05-06 Estimated Taxes . . . . . . ~ I Assessment Year 2006 Total ............ Land Buildlng(s} . . . . . . . . . . Other . . . . . . . . . I I .~: ';i~~:,~q:.~?/~? ISF as No new reassessment has been Refer to county tax record cards In addenda of I Property Type Residential Owellinas Building Floor Gross SF 1417 1.486 1431 2,144 IMP ROVEMENTSD ESCRlpTIO N;' Construction Type B & A 1 Sty. & Fr. 2 Sty. *Net SF 1.486 2.144 #Stories 1 & 2 Use % Total . . . . . . 3.630 *Usable Area Rentable Area X Year Built .......................... Building Efficiency Ratio . . . . . . . . . . . . . . . . . . . Effective Age. . . . . . . . . . . . . . . . . . . . . . . . . Total Economic Life ..................... Remaining Economic Life .................. Floor Area Ratio . . . . . . . . . . . . . . . . . . . . . . . Ground Coverage Ratio ................... 3.630 1967/1900 100 % 20/35 50 30 20/30 % N/A % ;:' :~;:;, :_~ ;:';! ):~;,\:,~" ..:)::.,::;;:;::,".",:::::>" ';';'~:;'::::\;, #Buildings Two Net SF Use Type Office Retail ............... Warehouse . . . . . . . . . . . . . Manufacturing' . . . . . . . . . . . Distribution . . . . . . . . . . . Research I Devilopmenf . . . . . . Residential . . . . . . 3,630 o o o o o o 100 6~r~~~: . .. . . . . .. . .. ~ ~ Adequacy . . . . . . . . . . . Covered . . . . . . . . . . . . Parking Garage . . . . . . . . Paved ............ Number of Spaces ...... 0 -FT -FT -FT (C) Copyright 2001 by The Appraisal Foundation. All rights reserved. PrOlluced UIing ACllOllwIra, '00.234.'127 WWW.aciwab.cam ] -"J S~ W. Barrett Real Estate & Appraisal Services IMPROVEMENTS DESCRIPTION continued ] Building Description Stone. Concrete block Wood. Wood Vinyl, w/w carpet, wood - Vinyl, w/w carpet, wood Plaster. Drywall Aluminum, frame. Brick, frame Plaster - Drywall Standing seam metal - Shingle 1.5 Baths. kitchen - 2.5 Baths, kitchen 011 Hot Water - Electric N/A 100 - 200 amp N/A Off Street - 2 Car garage Unknown N/A Wood Trusses AppeaVAppearance Floor Plan/Design ........... Construction Quality. . . . . . . . . . . Exterior CondItion . . . . . . . . . . Interior Condition . : : : : : : : : : : : Roof Cover . . . . . . . . . . . . . . . Plumbing Heating . : : : : : : : : : : : : : : : : Air Condltlomng Electrical . . . . . . . . . . . . . Elevators . . . . . . . . . . . . . . . . Parking Area. . . . . . . . . . . . . . . Insulation . . . . . . . . . . . . . . Sprinkler ................ Landscaping' : : : : : : : : : : : : : : Improvement Rating d Foundation Frame Floor/Cover . . . . . . . . . Ceiling ..::::::::: Exterior Walls Interior Partitions. : : : : : : Roof Cover Plumbing ........ . Heating . : : : : : : : : : : Air Conditioning Electrical ...::::::: Elevators Parking .......... Insulation. . . . . . . . . . . Sprinkler. : : : : : : : : : : Roof Support ........ 1 .~ J tJ '.,-.q.:........-.. 'c- i":.:. Ii) i Site Improvements: p..:'~ ~ JIl Personal Property or Other Non-Realty Interests Included in Valuation: (KJ No included In this appraisal analysis. DYes No personal property, or non realty interests are Summary Appraisi File No. 06-0400C PAGE 3 Fr N/A Analysis/Comments: The Improvements are In average condition with some deferred maintenance. The effective age, based on inspection is estimated at approximately 20 to 30 years. Estimated remaining economic life Is the periOd during which improvements continue to contribute to property value and is calculated by subtracting effective age from total economic life. Based on current design as well as use of the subject, Its utility, location In the marketplace and physical attributes as noted above, the property's total economic life is estimated at 55-60 years. The remaining economic life of the buildings is estlm ated at 30-40 years. HIGHEST AND BEST USE AS IF VACANT: Legally Permissible Uses: The site currently Is zoned 1-3 Industrial. The use represents a legally conforming use and would be compatible with the established character of the neighborhood. Physically Possible Uses: Physical aspects of the site 1m pose the first constraints on the possible uses of the property. Size, shape and topography are key determinants of physically possible uses. Financially Feasible Uses: The site is located in an area developed with similar uses. Development of the site with Industrial use would be likely, given the location, and would represent a financially feasible use. Maximally Productive Use: The most productive use of the site given the location is industrial. ~.' ~ J ~ ..'.... " .:'.,-.. ,- ...........:..;'....-.-. ..-::',. ::....-.,.. """-"""".,'" :,:: -':'-", .,'-.',.:..'.:-.. ;HIGHESTANDBESrOSE . ~ ~'.'.;. , ;- I Analysis/Comments: The highest and best use of the appraised site presuming It to be vacant and available is industrial. Current Maximally Productive Use: The property as vacant and available would be the maximum productive use and generate the highest return; therefore, considered productive. Analysis/Comments: The su ect ro e as vacant and available would be the hi est and best use' however the interim use before site Is developed or redeve oped Is as Improved or current use. C Copyright 2001 by The Appraisal Foundation. All rights reserved. Produced IlIing IlOftwlfll, 80!l.234.8727 www.KiWelI.COI\\ S. W. Barrett Real Estate & Appraisal Services Summary Apprals; Fila No. 06-0400C PAGE 4 ] VALUATION METHODS SELECTED Cost Approach 0 Income Approach 0 Direct Sales Comparison Approach 00 Reasons for Excluding an Approach: Comparable Site Analysis only. ] MARKET VALUE ESTIMATE OF NON-REAL TV ITEMS ] Market Value of Personal Property $ Market Value of Other Non-Realty Interests. Norie rnchicfecf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Total Market Value of Non-Realty Interests ..........................:::::::::::::::::::::::::: $ Analysis/Comments: No non-realty items were considered for this analysis. N/A N/A o 11 dl ','~;": :.1:, ,~A: ~j COMPARABLE SITE ANALYSIS Data Sheets AU 00 Subject Location/Address Wal. Bottom & Allen Rd Proximity to Subject N/ A Map Reference 09-0527 Deed Reference 33S-621 Date of Sale N/A Exposure Time Unknown Data Source Inspection Site Size SF 0 Acres 00 25.235 Frontage 3,000' :I: Zoning I . 3 Industrial Utilities Public, W S & E Site Improvements Minimal Existing Improvemt 2 Residential Houses . I"" :~7' ff Comparable #1 Allen Road Abutting 09-0527 264-4466 08/27/2004 Unknown Property Owner 67.57 3,333':1: 1-3 Industrial Public, W S & E Minimal None Comparable #2 Allen Road .25 Mile :I: 09-0527 269-2109 06/17/2005 Unknown Court House Records 26.32 675';1: 1-3 Industrial Public, W S & E Minimal None Comparable #3 Allen & Alexander Spr. .25 Mile :t 09-0627 268-1604 04/06/2006 Unknown Court House Records 7.09 1 ,016';1: 1-3 Industrial Public, W S & E Minimal None I..,.;:.... ~ ~ I Unit of Comparison Per Acre Sales Price . . . . . . . $4,586,000 Price Per Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . $ Property Rights .Conveyed . . . . . . . . . . . . . . . . . . . . Adjustment . . . . . . . . . . . . . . . . . . . . Financing . . . . . . . . . . . . . . . . . . . . . . . . Adjustment. . . . . . . . . . . . . . · . . . . . . . . . . Conditions of Sale . . . . . . . . . . . . . . . . . . . . . . . . Adjustment . . . . . . . . . . . . . . . . . . . . . . . Market Conditions . . . . . . . . . . . . . . . . . . . . . . . . Adjustment .. . . . . . . . . . . . . . . . . . . . . . Other Adjustments . . . . . . . . . . . . . . . . . . . . . . . . location Topography. . . . . . . . . . . . . . . . . . . . . ~ . . . Shape/Utility . . . . . . . . . . . . . . . . . . . . . . . . Utilities . . . . . . . . . . . . . . . . . . . . . . . Site Improvem.ents . . . . . . . . . . . . . . . . . . . . . Zoning . . . . . . . . . . . . . . . . . . . . Existing Improvements 6,786 $1,500,000 $616,000 67 ,866 $ 56,991 $ 86,742 Fee Simple Fee Sim pie Fee Sim pie 0 0 0 Unknown Unknown Unknown 0 0 0 Outright Sale Outright Sale Outright Sale 0 0 0 Time + 6.61% Tim e +4.0% Time +4.5% 4,417 2,280 3,903 Similar Similar Sim ilar Similar Sim ilar Similar Sim liar Sim ilar Similar Public Public Public Minimal Minimal Minimal Slm liar Similar Similar +10% Inferior 5,699 +10% Inferior 8,674 +10% Inferior 11 ,203 7 ,979 12,577 79,069 $ 64,970 $ 99,31-9 I ~ ~ I I Total Adjustments Indicated Value PerU;,it . : : : : : : : : : : : : : : : : : : : : $ Analysis/Comments: Refer to next page analysis/comments section. I L l"C~.~ Iii ~ Total Site Units: AC. Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Estimated ~it'e Value. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .EXc:I:$~ C.Alild . . . . . . . . . . '. . . . . . . . . . . . . . . . Excess Land Area Units: N/A Unit Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Estimated ~xcess (a.na ~alue. : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : $ 25.235 o ] None o @ COPYright 2001 by The Appraisal Foundation. All rights reserved. ProdllC:ed uling ACIIOIIw... 800.23<4.8727 www.leiwlb.com ;:] ~..;~ .; S. W. Barrett Real Estate & Appraisal Services 1 ] Comparable #4 Summerfield .5 Mile :!: 09-0529 274-1013 04/26/2006 1 Year t Court House Records 31.99 29619.43' t' Neigh. Commercial Public. W S & E Minimal Farm Buildings. P.Cond COMPARABLE SITE ANALYSIS 456 Data Sheets AttOO Subject Location/Address Wal. Bottom & Allen Rd Proximity to Subject N/A Map Reference 09-0527 Deed Reference 335-621 Date of Sale NJ A Exposure Time Unknown Data Source Inspection Site Size SFO Acres 00 25.235 Frontage 3.000' :t . Zoning I - 3 Industrial Utilities Public. W S & E Site Improvements Minimal Existina Improvemt 2 Residential Houses Comparable #5 Alexander Spring Road .5 Mile :t 22-0479 247-2111 07/13/2001 Unknown Court House Records 4.22 235'% Commercial Public, W S G & E Minimal None :] ~ ~ HI ,~ Unit of Comparison er Acre Sales Price . . . . . . . $2.239.300 Price Per Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . $ .....d................... . Property Rights Conveye .................... Adjustment Financing . . . . . . . . . . . . . . . . . . . . . . . . Adjustment' . . . . . . . . . . . . . . . . . . . . . . . . Conditions of Sale . . . . . . . . . . . . . . . . . . . . . . . . Adjustment .. . . . . . . . . . . . . . . . . . . . . . Market Conditions . . . . . . . . . . . . . . . . . . . . . . . . Adjustment .::::::::::::::::::::::: Other Adjustments Location Topography' . . . . . . . . . . . . . . . . . . . . . . . . Sha elUtllity . . . . . . . . . . . . . . . . . . . . . . . . Utili~es . . . . . . . . . . . . . . . . . . . . . . . Site 1m rovements . . . . . . . . . . . . . . . . . . . . . Zonin: . .. . . . . . . . . . . . . . . . . . . Existing 1m provem ents 70.000 Fee Simple o Unknown o Outright Sale o Time +1.5% 1.050 Similar Similar Similar Public Slm liar ~ til ~ ~ g 7 .000 +10 Inferior ~ Total Adjustments Indicated Value Per'Unit . : : : : : : : : : : : : : : : : : : : : $ 8,050 78.050 $ J $290,000 $ $ 68,720 $ Fee Simple o Unknown o Outright Sale o Time +15.75% 10.823 Similar Similar Slm ilar Public 81m liar 6.872 +10% Inferior 17.695 86.415 $ Summary Appraisi File No. 06-0400C Comparable #6 Therefore; 25.325 acres times $80.000 eauals $2.026.000. Final value conclusion of market value. "AS OF" is $2.026.000. C Copyright 2001 by The Appraisal Foundation. All rights reserved. Procluced Uling ACllOlIwIt., 100.23<4.8727 www.eciw.ll.cam S. W. Barrett Real Estate & Appraisal Services Summary Appraisi File No. OS.0400C PAGE 9 I LIATld'N':>AJ~JD'"J:IN''AIZ;.VA12tJE'<ESTIMAt.ES?Z.c:oHfiHijea J Appraiser #1 Signature Name Certification J Appraiser #2 Signature Name Certification "'.'-".-';'.;:. "-".;-.",,,...., .-f.~~{};.:;:~i:~:/-'(/"~>:~::;' Date Property Inspected Yes 00 NoD 01/29/2007 r ~ ~ Donna K. Shultz 01/29/2007 No.: State: Exp. Date: Assistant to the State Certified General A raiser ,...., "):'i~;F:;.,::,~...'.i;'.'~:}!(';1\~t;~~1;i~;I@~e:O'N,ttiENmS~~O:E~;~'O'm:E' . ~~.~.i.' ~fl , . Legal Description Subject Photographs' . . . . . . . . . . . . . Area Map . . . . . . . . . . . . . Neighborhood"Map . . . . . . . . . . . . . . . ZOI ning Map ...:::::::::::::.:: Food Zone Map Topographic Map. . . . . . . . . . . . . . . . Site Sketch . . . . . . . 0 . . 0 0 . . . Site Plan . . . 0 . . . 0 0 00 0 . . . 0 0 . Bulldin Plans.. 0 . . 0 . . 0 . 0 ~ . 0 0 . . . Tax As~essmenl Ca;'d. 0 . . 0 . . . . 0 ... . . Land Sales Data Sheets . . . . . . . . 0 . . . Land Sales Map . . . . : : : : : : : : : : : : I.". rA ~ II I Yes 00 NoD Land Lease Segregated Cost .sneef 0 0 . 0 0 0 . . 0 . 0 . Solis Surve Map . . . . 0 . 0 0 0 0 0 . b' Y . . 0 0 . 0 0 . . 0 . . 0 0 0 Su Ject Leases . . . ... ~ . . .. . . 0 0 . . Rental Comparable Data Sneets Rent Location Map . . . 0 . . . DCF Analysis . . . . . . . . . . . . . . Improved PropertY Sales bata Sheets . 0 . 0 . Building Sales Location Map '. . . . . . Cop of Deed ... . . . . . 0 . Con~act of Sale . . . . . . . 0 . . . 0 . ~ 0 . Construction Cost Q)"ntract... . . . . . . .. ! Support for Personal PropertY 'ValuatIOn :: : : The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and 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: (1) buyer and seller are typically motivated: (2) both parties are well Informed or well advised, and acting In what they consider their best interests; (3) a reasonable time Is allowed for exposure in the open market; (4) payment is made In terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.' . 1 USAP 2001 G/oasary I I ; ;",'.' .\'-:"':- '/F>,;:;"~-"":'" 1. As agreed upon with the client prior to the preparation of this appraisal, unless otherwise Indicated, this Is a Limited Appraisal because it Invokes the Departure Provision of the Uniform Standards of Professional Appraisal Practice. As such, information pertinent to the valuation has not been considered and/or the full valuation process has not been applied. Depending on the type and degree of limitations, the reliability of the value conclusion provided herein may. be reduced. 2. Unless otherwise Indicated, this is a Summary Appraisal Report which is intended to comply with the reporting requirements set forth under Standard. Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice for a Summary Appraisal Report. As such,lt might not Include full discussions of the data, reasoning and analyses that were used in the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data, reasoning and analyses Is retained in the appraiser's file. The Information contained In the report is specific to the needs of the client and for the Intended use stated In this report. The appraiser Is not responsible for unauthorized use of this report. 3. No responsibility Is assumed for legal or title conslderatlo.ns. Title to the property Is assumed to be good and marketable unless otherwise stated in this,report. 4. The property is appraised free and clear of any or all liens and encumbrances unless otherwise stated in this report. 5. Responsible ownership and competent property management are assumed unless otherwise stated In this report. 6. The information furnished by others Is believed to be reliable. However, no warranty is given for its accuracy. 7. All engineering is assumed to be correct. Any plot plans and Illustrative material In this report are included only to assist the reader in visualizing the property. . 8. It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render it more or less valuable. No responsibility Is assumed for such conditions or for arranging for engineering studies that may be required to discover them. 9. It is assumed that there is full compliance with all applicable federal, state, and local environmental regulations and laws unless otherwise stated in this report. 10. It Is assumed that al/ applicable zoning and use regulations and restrictions have been complied with, unless a nonconformity has been stated, defined, and considered in this apprals,al report. 11. It is assumed that all required licenses, certificates of occupancy or other legislative or administrative authority from any local, state, or national governmental or private entity or organization have been or can be obtained or renewed for any use on which the valile estimates contained In this report are bued. 12. Any sketch in this report may show approximate dimensions and Is included to assist the reader In visualizing the property. Maps and exhibits found in this report are provided for reader reference purposes only. No guarantee as to accuracy Is expressed or implied unless otherwise stated in this report. No survey has been made for the purpose of this report. 13. It is assumed that the utilization of the land and improvements Is within the boundaries or property JInes of the property described and that there is no encroachment or trespass unless otherwise stated In this report. (Continued) I I I I I I ~... ~ ~ C Copyright 2001 by The Appraisal Foundation. All rights r e -c .. . I' -. S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals . Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 I . SteVen W. Barrett, SRPA, SRA, ASA State Certifred General Appraiser .. -,; A ~~~ -- .. January 29, 2007 I Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 I RE: Fairview Street & Wood Lane Carlisle, Cumberland County l ( Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, IJwe believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. Value Reported: Seventy~Four Thousand Five Hundred Dollars $74,500 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~~;. t2cJdI Cassandra J. Crockett PA State Certified Residential Appraiser RL-001348-L ~- <-J I) - rr- Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L ;;;; ~ SUMMARY APPRAISAL REPORT LAND APPRAISAL REPORT File No 06-0402 - 1 Property Address Falrvlew Street and Wood Lane Census Tract 0125.00 LENDER DISCRETIONARY USE City Carlisle Countv Cum berland State P A ZiD Code 17013 Sale Price $ Leaal Description Deed Book 34-N: Paae 372: South Middleton TWD Date ~ Owner/Occuaant Estate of L. B. PhIIliDS. Jr. & Robert M. Frev Et AI Ma Reference 23-0592 Mortgage Amount $ :=-1;:11 Sale Price $ N/A Date of Sale N/A Property Rights Appraised Mortgage Type Loan charaes/concessions to be Daid bv seller S N/A ~ Fee Simple Discount Points and Other Concessions R.E. Taxes S 286.00 Tax Year 05/06 HOA S/Mo. N/A Leashold Paid by Seller $ __ Lender/Client Frev & Tllev Condominium (HUDNA) !! 5 South Hanover Street Carlisle PA 17013 PUD Source J LOCATION ..... Urban ~ ~~~~~" L Rural NEIGHBORHOOD ANALYSIS Good ,.v.. Folr Poor BUlL T UP !. Over 75% ~ U,d" ". Employment Stability ~~~~ GROWTH RATE == Rapid X Stable Slow Convenience to Employment - PROPERTY VALUES !. Increasing Stable Declining Convenience to Shopping - DEMAND/SUPPL Y Shortage ~ In Balance n Over Supply Convenience to Schools = MARKETING TIME Under 3 Mos. X 3-6 Mos. Over 6 Mos. Adequacy of Public Transportation ~ PRESENT LAND USE Vo LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facilities ~~~~ -e ~ i S"g_ F.mi, ~ Not Likely OCCUPANCY PRICE AGE Adequacy of Facilities =,~ 2-4 Family 0% Likely Owner ~ $(000) (yrs) Property Compatibility " Multi-Family -0% In process Tenant 60 Low New Protection from Detrimental Condo ~ 8 Commercial ~ To: Residential/ Vacant (0-5%) 250+ High 100 Police & Fire Protection _~O ~r Industrial 10% Com m erclal/ Vacant (over 5%) Predominant General Appearance of Properties =~RR Vacant 15% Industrial 135. 40 ADDeal to Market - Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors., COMMENTS.Sublect DrODertv Is located In an I expandlna area of slnale fam i1v horn es. both detached'and attached. alona the 1-81 corridor in Carlisle. Shopping and other am enltles are within walking or short drlvlna distance. New shoDDlna com Dlex recentlv created within the direct nelahborhood. = School system Is South Middleton District and students are bused. SM SA 42-3240. - I Dimensions See leaal descrlDtion/tax maD Topography Rollina Site Area 3.3 Acres MIL Corner Lot No Size Laraer th'an norm al - Zoning Classification Villaae District Zoning Compliance Yes Shape Irreg u lar i HIGHEST & BEST USE: Present Use Yes Other Use Res Id/B us Iness/O fflce Drainage ADDearS adeauate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Residential/Com m ercial Electricity ,- @ Street Street Asphalt ~ ~ Landscaping N/A :-- Gas :== Curb/Gutter None Driveway Private lane to site' Water 1=== @ Street Sidewalk None ~ Apparent Easements None ADDarent Sanitary Sewer :- @ Street Street Lig hts None FEMA Flood Hazard Yes' No X Storm Sewer AIle v None FEMA'MaD/Zone 420371A/ZoneC Comments (Apparent adverse easements, encroachments, special assessments, slide areas, etc.): There are no aDDarent adverse easem ents, encroachm ents or other adverse conditions. ' Private Daved/aravellane to site from Daved Dublic street. Th. undllllgnld h.. rnit.d thr.. r.e.nt III.. 01 praplrll.. mOIl .Imillu and praxlmat. to eubJ.et and h.. eanlldlrod thlla In lh. mark.t analYIII. Th. dllerlptian Ineludll . dollar adjultm Inl, rall.etlng muk.1 roaetlan to thoal Illml 01 .Ignlllcanl vulallon b.I...n Ih. lublact and comparabla proparll... If a algnlllcanlll.1I In Ih. comparabll proplrty il luplrior to, or mar. ,"vorlbll than, Ihl lublnt property, a mlnul (-J ad.Jull...nt II mad., thuI raduclng th. Indleatld valu. oleubllct; II a lillnllleantlla.. In thl oompulbll II Inlarlor 10, or II" favorable than, thl lubJ.et property, a plUl (+J adJultm.nt II mid., thua Iner...lng the Indlcalld value of the aublect. . ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Falrvlew Street Petersburg Road 1489 York Road Tanger Road Address Carlisle C a rlls Ie Carlisle Boiling Sprinas Proximity to Sublect 0.90 MI SW 3.6 MI ESE 4.2MISSE Sales Price S N/A S 110.000 S 47.000 tl~Yfi~a.~ $ 125.000 Price/ Acre $ 1tI S 20 333/Acre ItI $ 20.085/Acre S 20.730/Acre Data Source Inspection Courthouse Records Courthouse Records Courthouse Records VALUE ADJUSTMENTS DESCR'PTiON [ DESCR'PT'ON I +(.\$ Adluatm.nt DESCRIPTION I +/-\$ Adlullmlnt DESCRIPTION I +(-)$ "dlultment ~ Sales or Financing l~rr(i" None.Conv , Non.. Cony Non..C 0 n v , Concessions I , I I'i', ,':, ,,'i'; I I I of! Date of Sale/Time 7/06 : 1/06 : 6/06 : e Location Suburban Suburban I Suburban I Suburban , SiteNiew 3.3 Acres+l- 5.4 Acres+l- : 2.34 Acres+l- I 6.03 Acres+l- I I I TODoaraphv Rollina Rolllna : Rollina : R.olllna I I Utilities Public W/S ' o n site 20% : 4.067 o n site 20% I 4.017 o n site 20% I 4 146 Access Private lane Public St 10% I -2.033 Public St 10% I -2.009 Public St 10% I -2 073 I I I I I I I I , Net Adj. (total) ~$ 2.034~$ 2.DD8~1 2073 Indicated Value of Sublect ' S 22 367,; S 22 093 S 22 803 Comments of Sales Comparison: All com Darables are slm liar In utllltv to the sublect site. are verified closed sales. and are the best currently available. · Public waterlsewer available at Falrvlew Street. lines to be extended alona Drlvate lane to site. Comments and Conditions of Appraisal: ProDertv has been aDDralsed In "as is" condition. No 1m Drovem ents were considered In value reported. Appraiser assum es all necessarv Derm Its for future buildlna on site are available. Final Reconciliation: Market A nalvsls conslstentlv SUDDorts the estlm ated market value. Greatest weight Is aDDlled to theM arket '! Data Analvsis. SUPDortlna file Inform atlan substantiates these estlm ates. Adlusted ranae of value Is $22,093 to $22 803 Der ~ acre. say $22.500 X 3.3 acres = $74.250 sav $74.500. ! I (WE) ESTIMATE THE MARKET VALUE,AS DEFINED, OF THE SUBJECT PROPERTY AS OF Februarv 2, 2006 to be $ 74.500 e , (w.) "rtn" th.", th. boo' .f m, (m) k,..,.dg. .., b.II... ,". .".. ..d d... u.., II..." ." .,"' ..d ,.~' (..) ,,,..,,11, ...,,,,.d th. ..bl'" ".,.rt, ..d '..p",.d .11 "m,,,.b'. ..,.. ".d " ,";' "p.'" ..d th.. '(w.) "'" " ",d;",..~..".:~:)',.t "",In. . "",..,(.) ~4'~'/-.A - .;. ~~ R"'.. '"'''''' -.;:::. ~ ~t/- ODid IXJ Did Not Cassandra J. Crocke (ifappllcable) Steven W. Barrett. SRPA SRA ASA Inspect Property roprl.tary Land Form 04/11 ProduCld .liI. ACI,onw,.., 100.234.1727 ....IIlw.b..... S.W _ 8arrAtt ~.:.. I=ct~t.. R. 4 nn.",t..",. Q.....I...... ] )1 I I I I I I I I I I I I I I I I S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA. ASA State Certified General Appraiser ~ . ~@~ January 29, 2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Clearview Place Carlisle, PA 17013 Dear .Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. VaIue Reported: Seventy-Three Thousand Dollars $73,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~~G..~~.-~ Stan A. Skowronek . P A State Certified Res~dential Appraiser RL-001572-L ~~lL-ff- Steven W. Barrett, SRPA, SRA, ASA . P A State Certified General Appraiser, GA-000298-L SUM MARY APPRAISAL REPORT LAND APPRAISAL REPORT File No 06-0403 ProDertv Address Clearvlew Place Census Tract 0127.00 City Carlisle County Cum berland State PA ZiD Code 17013 leaal DescriDtion Deed Book Q-36. oaae 146 Tax 10 # 08-11-0290-042. Dickinson Two. ~ Owner/OCCUDant L. B. Phillios. Jr & Robert M. Frev Ma Reference 11-0290 9 Sale Price $ N/A Date of Sale N/A Property Rights Appraised ,Jlloan charaes/concessions to be Daid bv seller $ N/A lKl Fee Simple R.E. Taxes $ 625.00 Tax Year 06/07 HOA $/Mo. N/A ~ leash old ii lender/Client Frev & Tilev Condominium (HUDNA) .5 South Hanover Street Carlisle PA 17013 PUD Source .. LOCATION U Urban l2SJ Suburban b Rural NEIGHBORHOOD ANALYSIS BUILT UP 0 Over 75% [K) 25-75% ~ Under 25% Employment Stability ;;;;;; GROWTH RA TE ~ Rapid ~ Stable Slow Convenience to Employment ;; PROPERTY VALUES X Increasing Stable Declining Convenience to Shopping . DEMAND/SUPPLY Shortage ~ In Balance Over Supply Convenience to Schools MARKETING TIM E rxi Under 3 Mos. I I 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation -=; PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING Recreation Facilities ~ Single Family ~ Not likely ~ OCCUPANCY PRICE AGE Adequacy of Facilities fit 2~4 Family ~ likely Owner lKl $(000) (yrs) Property CompatibUlty ~ Multl.Family ~ In process X Tenant 0 200 low New Protection from Detrimental Condo I~! Commercial ~ To: Residential Vacant (0-5%) 00 550 High 100 Police & Fire Protection c Industrial 0% Vacant (over 5%) 0 Predominant General Appearance of Properties Vacant 25% 400 - 15 ADDeal to Market ,I- Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.The sublect Is located In an established residential area of uoscale hom es. It Is within close oroxlm It V to am m enlties such as schools shooolna and _ em Dlovm ent. '. i. Dimensions See leaal descrlotlon Site Area 1.49 Acre mil Corner lot No :. Zoning Classification Low Densltv Residential Zoning Compliance Yes . HIGHEST & BEST USE: Present Use Residential Other Use N/A d. UTILITIES Public Other SITE IMPROVEMENTS Type n. Electricity lKJ Street Macadam '1- Gas 0 Curb/Gutter None ~ Water B To be well Sidewalk None ] Sanitary Sewer ?===: To be seotlc Street lights None Storm Sewer I I Allev None 'i. Comments (Apparent adverse easements, encroachments. special assessments, slide areas, etc.): ,'. the area and have no adverse affect uoon m arketabilitv. . lENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Selier $ 'G004 A". Flit Poo, p~~o :t~~ :t~~ .... X" :a: =- = !. =000 =~RR Public ~ R Private Q 1== 1== 1== Topography Level to sloDina Size Tvoical for Area Shape Irreaular Drainage Aooears Adeauate View Residential landscaping N/A Driveway N/A Apparent Easements None AODarent FEMA Flood Hazard Yes" No X FEMAo Mapllone 4215900001 B/Zone X Private water and sanitarv svstem s are com m on to '-- Thl und.'lignld hll rlcltld Ihr.. ncenl 1.111 01 proplrtlll mOil Ilmlllar Ind proxlmlll 10 lubjlel Ind hll eonlldlnd Ihl.. in Ihl markll InllYIII. Thl dllerIptlon'lncludll I dolllr - adJultment, rlllacling marklt nactlon 10 Iho.. IlIma of Ilgnllleant variltion bll..1ft Ih. .ubJ.el .nd complrabl. prop.rtill. If I Ilgnlflcllllltilll In ,,,. eompl(abla prop.", II Iuplrlor 10, or mon hvonbll than, Ihl IUbjocl proparl" I mlnul (.) adlullllllnl II midi, IhuI nduolng Ihl Indlcllld valul of lubJlet; II I Ilgnlllcanl Itllllln Ihl comparlbl. II Inf.rlor 10, or la.. hvorabll Ihan, Ihl lubllCl proparl" I plUt (t) IdjUllm.nl II mid., IhuI Inenlllng Iha Indlellld valul of Ihl IUbllel. ' ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Clearvlew PlaCE 18 Ashton Street 19 Bradford PI.ace 103 Ashton Street Address - .. . C a'rflsle Carlisle,'. ' Carlisle ~. Proximltv to Sublect 3.4 MI WNW 3.1 MI WNW 3.3 MI WNW ~ Sales Price S N/A $ 67.900 $ 68.900 $ 75.000 Price/ Acre $ It! $ 49 203/Acre It! $ 47 847/Acre $ 53191/Acre Data Source Insoectlon Courthouse Courthouse Courthouse il VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION I .(.\$ Adlullmlnl DESCRIPTION 1 .(-)$ Adlullmlnl DESCRIPTION I .(.IS Adlultmlnl i , Sales or Financing "":"::< ,.:::,."y,:.?'" Unknown I Unknown I Unknown I , , j. Concessions c',,':,;':"",:',""':":",,?:, I , , ':: I I I: Date of SalelTime N/A 0610312005 : 06/07/2005 I 09/16/2005 : I r location Suburban Suburban ! Suburban ~ Suburban : ~; SiteNlew 1.49 Ac/Ava 1.38 Ac/Ava , 1.44 Ac/Ava I 1.41 Ac/Ava . , I Water To be well To be well I To be well : To be well I I I Sanltarv To be seotic To be seDtic ! To be seotlc ! Tobe seotic ~ . . . . " I , I I I I , I : I I Net Adl.ltolaJ) ~+ 1-:$ o~+. ~S Indicated Value of Sublect .. .' $ ; 49:203 . . . $ Comments of Sales Comparison: The Drlce oer acre ranae Is $47.800 to $53.200 " ,- o~s 47.847~$ o 53.191 . Comments and Conditions of Appraisal: Prooertv has been aooraised in "as Is" condition. No 1m orovem ents were considered in the value reoorted. Aooralserassum es all necessary Derm Its for future bulldina on site are available. Final Reconciliation: Price per acre ranaes from $47.800 to $53 200: SAY $49 000. 1.49 Acres x $49.000/ acre == $73.010. SA Y - $73 000. Market Analvsls conslstentlv sUDoorts the estim ated market value. " I(WE) ESTIMATETHEMARKETVALUE,AS DEFINED. OF THE SUBJECT PROPE RTYASOF Februarv 2. 2006 lobeS. 73.000 I (We) certify: thaI to the best of my (our) knowledge and belief, the facts and data used herein are true and co , t I (we) personally inspected the subject properly f .., ;",,,,., .U ..m,mb;' ..,.. ,i1., " 'hi. ",,,,;.., 'h." (w.) hm ,. ",d1",...~...nt~"ltI" '~-II- I A 00';;"'(') ~C .~uJ~\l.. Rpvl.wAoo";'.' - -, Stan A. Skowronek (if applicable) Steven W. Barrett. SRA. SRPA. ASA i oprio'"ry llnd Form 0.188 Certified Residential Appraiser P'odu..d..InIAC"olhrlra."O.23U727..u.hro~.co. .:Cer~lfled ~ eneral Appraiser S.W. Barrett Real Estate & Appraisal Services o Old lKl Old Not Inspect Property Jl 11,'.. ~ II I I S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser . ~@~ I I I January 29, 2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Wertz Run Road, North Middleton Township Carlisle, PA 17013 I I Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uriiform Standards of Professional Appraisal Practice (USP AP) I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, Ilwe believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. I . Value Reported: One Hundred Ten Thousand Dollars $.110,000 I The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. I This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. I Sincerely yours, I ~~p-ij- Steven W. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L I .. S W Barrett Real Estate & Appraisal Services L Summary AODraisal LAND APPRAISAL REPORT ~ Prooertv Address Wertz Run Road. North Middleton TownshlD Census Tract 0119.01 Cltv Carlisle County Cumberland Slate PA Zip Code 17013-8100 .. leoal Descrlolion Deed Book 33S Pane 621' Tax Parcel 1.0. # 29-15-1251-028 .. Owner/Occuoant Estate of LInwood B. PhilllDs Jr. & Robert M. Frey Ma Reference 15-1251 -jJ II Sale Price $ NJA Date of Sale N/A Property Rights Appraised loan charau/concessions to be oaid bv selier $ N/A 00 Fee Simple R.E. Taxes $ 271.11 Tax Vear 2006 HOA S/Mo. N/A ~ leashold ~ lenderlClient Robert G. Frev Esa. c/o Frey & Tilev Attornevs~ Law Condomlnlum(HUDNA) f' 5 South Hanover Street, Carlisle. PA 17013 PUD Source i LOCATION D Urban ~ Suburban l. Rural NEIGHBORHOOD ANALYSIS ~d BUILT UP 0 Over 75% ; 25-75% ~ Under 25% Employment Stability ~ ~ ~ ~ GROWTH RATE ~ R.,~ X St.bI. Slo. C.."'.,,, to Em,loym..' .... ~~... F.k Poor ~ PROPERTY VALUES Increasing X Stable Declining Convenience to Shopping ~ DEMANDlSUPPL V Shortage ~ In Balance Over Supply Convenience to Schools 1- MARKETING TIM E n Under 3 Mos. IX I 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportallon i== · PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation FacUillea i== ~ ~ ~ Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of FacUlties :: X _ i ~ ~.',;'~m", ~55~ ILikelY X Towner ~x $(0001)00 (yrNs) Property Compatibility =- X _ u - amlY ~ n process enant low ew Protection from Detrimental Condo ... X Commercial ~ To: Residential Vacant (0-5%) 500 High 100+ Police & Fire Protection (K) ~ ~ m Industrial 0% Vacant (over 5%) Predominant General Appearance of Properties =- iXl """" I Vacant 25% 250 - 25:!: ADDUl to Merket .... iXl if Note: Race or the racial composillon of the neighborhood are not considered reliable appraisal factors. COMMENTS.The sublect DroDertv Is located aDoroxlm atelv 3 m lies northeast of the borouah of Carlisle, lust off Pa. Rt. 34 In North Middleton TownshlD. This area Is IDredom Inatelv residential In character. with ODen SDace belnn develoDed slm lIarlv, There aDDears to be no adverse econom Ic factors in the direct sublect neiahborhood. Dimensions 400' X 200' m /I Site Area 80,000 SQ.Ft. /1.83 Acre Corner lot No I.:. Zoning Classification Hlg h Densltv Residential (R-2) Zoning Compliance Yes f,' HIGHEST & BEST USE: Present Use Vacant Land Other Use Residential Multi Fam ilv Iii UTILITIES P~lIc Other SITE IMPROVEMENTS Type Public Private Electricity ~ Public PPL Siraet ASDhalt ~ ~ Gas ~ Public. UGI Curb/Gutter None Water ~ Public, NMA Sidewalk None Sanitary Sewer ~ Public. NMA Street lights None ;=="'i t==i Storm Sewer None Aile v None I I I I Comments {Apparent adverse easements, encroachments, special assessments, slide areas, etc.}: .' encroachm ents. or sDeclal assessm ents aDDarent to this site. t File No. 06-0404C LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ Topography Level to above arade Size Tvolcal for Area Shape Rectanaular Drainage ADoears Adeauate View Tvolcal for area landscaping Minim al to none Driveway None Apparent Easements Unknown none observed FEMA Flood Hazard Yes' No X FEMA- MaIllZone 420367 Zone C There are no aDDarent advers,e easem ents. ~ .~. . Th. und.rsign.d h.. reeil.d lhr.. ree.nl '1'" 01 proplrll.. mOIl .Imllllr Ind pruJ.III 10 ,ubJecl .nd hu consldlred lh... In Ih. mart.1 tnaly.I.. Th. ducrlpllon Ineludu a doll.r adju.lmanl, reflecting ..ert.1 naotlon 10 Ihou 11.11I. of 'Ignlllunl urlalloll bOI.un Ihl subl.ol Ind eOllplnbl. proparll... If a .Ignllleanllllm In Ihl comparabl. proporly I. IUperior 10, or mort 'avorablt Ihln, Ihl sub/ocl prop.rly, a .'nue (.j ad/v.lmlnl It modi, lhv. rtdUelnglhl Indlc.lod ..Iu. oj aubjlel; If I .Ignlfleanlll.m In lh. oomp.ubl. ,. Inltrlor 10, or I... 'nor.bl. thtn, Ih. .ubl..' properly, . plu. (t) .djullm.nl It m.d.. lhue Inenl.lng lb. Indlcat.d ulul o. Ihl ubl..t. ITEM I Address Proximitv to Sublect Sales Price Pricel Per Acre Data Source ~. VALUE ADJUSTMENTS i. Sales or Financing , Concessions Date at SalelTime ~ . location SltelView Lot .Size I' Utilities Zonlno ~~ I $ S InsDection DESCRIPTION SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Wertz Run Rd, Post Rd, Carlisle 190 Petersburg Rd. Carlisle W. Louther St, Carlisle Carlisle NorthM Iddleton TWD. South Middleton Two. North Middleton Two. 2.5 MI SSE 3.8 MI S 3.3 MI SW N/Aj~4l_.1 $ 525.000 S 696 000 $' :m: . S 160.000 ~ $ 74.048 ~mi~~ S 59 033 ~m:.~ . ~ "'. $ 60.377 jz)~lz:f~;;;r;!IJi~f.~~"t!.1 C H Records & Owner C H Records & R E Aaent Court House Records DESCRIPTION I t(.ISAdlu.llIIlnt DESCRIPTION I t/.)Udlvtlm.nt DESCRIPTION I t/.lSAdlu.lm.nl None : 0 None : 0 Unknown : None : 0 None : 0 Unknown : 06/2006 : 0 06/2006 : 0 10/2005 : Sub. I SUD -5%' -3.702 Suburban ' 0 Suburban ' Average : 0 Averaae : 0 Averaae : 7.09 Acres : 0 11.79 Acres: 0 2.65 Acres : Public ' 0 Public ' 0 Public ' Residential: 0 Vil/aae 1 SUD,-5% : -2.952 Residential : o o o o o o o o NJA Suburban AveraQe 1.83 Acres Public Residential NeIAdl.ttotal).':'.'" ~....~.'iO..t..i'$ 3.702 r~s 2.952~$ 0 ~~d~~ab\:~tValue., !-- ;~i'~r~~t~;'f~~~~lJa $ 70 346 ~~$ 56.081~$ 60.377 Comments of Sales Comparison: Ad ustm ents: TIm e adiustm ent no adrustm ent reaulred since all three sales were within six months of the "as of" date, with no slonlflcant market change. Sales Nos. 1. & 2 were neaotlated orior to their transfer dates Der owners. Location No.1 sUDerlor due to close Droxlm Itv to am enltles. -5%: Zonlna Vlllane zonintl Is slJahtlv sUDerlor, -5%. Comments and Condilions of Appraisal: ProDertv has been aDoralsed In Its "AS IS" state. with no additional conditions considered. RetrosDective Value the "AS 0 F" value of this analvsls Is 02/02/2006. Final Reconciliation: Three com Darable land sales were analvzed. before adlustm ents a Der acre ranae of $59.033 to $74.048 was · Indicated: after adiustm ents a ranae of $56.081 to $70.346 was determ Ined. Most weight was aDDlied to sale No.3 havlna no -.I market adiustments. Chosen value indicator $60,000. Therefore. 1.83 acres X $60.000 == $109 800 SAY $110 000. 1.-I(WE)ESTlMATETHEMARKETVALUE,ASDEFINED,OFTHESUBJECTPROPERTYASOF Feburarv 2, 2006 000 tobeS 110000 t..;. ' (We) cerllfy: that to the best Ofru:our> knowledge and belief, the facts and data used herein ar. true and correct; that I (we) personally inspected the subject property !. and inspected a~ble~ ci ed n this report; and that I (we) have no undisclosed Interest, present or prospective therein. Appraiser(s) ~ '- -H- Review Appraiser DDId 0 Old Not Ii Steven W. Barrett' SRPA SRA (lfappllcable) Inspect Property 'rIprl.l'" Lind Form 04/11 PAC e rtlfled G en era I Ap P ra Ise r P,...."..Io.AC'...........23U727........b.... S.W. Barrett Real Estate & Appraisal Services ~ g S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 B....:..' i: t I Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser I ~ ~~~ I January 29, 2007 I Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 I RE: 505 Cavalry Road Carlisle, PA 17013 I Dear Mr. Frey; I The appraiserls certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional.Appraisal Practice (USP AP) I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I1we believe it to reflect a true measure of the present-day market value "AS OF" February 2, 2006. I . VaIue Reported: Four Hundred Ninety-One Thousand Dollars $491,000 I The appraiserls also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. I This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, . all of which constitute this Summary Appraisal. I Sincerely yours, I ~ <-5rL7/- Steven W. Barrett, SRPA, SRA, ASA P A State Certified General Appraiser, GA-000298-L I I I S. W. Barrett Real Estate & AppraIsal ::.erVllOtn. nary ReDort LAND APPRAISAL REPORT lertv Address 505 Cavalrv Road. NorthM Iddleton Township Census Tract 0119.02 Carlisle Countv Cum berland State PA ZiD Code 17013-1610 alDescrlotion Deed Book 33S Paae 621: Tax ParcellD # 29-18-1367-022 m/OCCUDant Estate of Linwood B. PhilliDs Jr. & Robert Frev Ma Reference 18-1367 ~ Price $ N/A Date of Sale N/A Property Rights Appraised n charaes/concessions to be Dald bv seller $ N/A [&J Fee Simple ..Taxes$ 715.76 Tax Year 2006 HOA$/Mo. N/A 0 leashold Ider/Client Robert G. Frev Esa. clo Frev & Tilev Attorneys @ Law 0 Condominium (HUDNA) South Hanover Street Carlisle PA 17013 n PUD Source !CATION W Urban ~ Suburban c: Rural NEIGHBORHOOD ANALYSIS G..d Ava FIIr Poor ilL T UP 0 Over 75% [&] 25-75% 0 Under 25% Employment Stabillty~ [&]X ~:'~ 0 ~ ~OWTH RATE 8 Rapid 00 Stable 0 Slow Convenience to Employment tOPERTY VALUES Increasing [&] Stable B Declining Convenience to Shopping :MAND/SUPPL Y 0 Shortage [&] In Balance Over Supply. Convenience to Schools ARKETING TIM E n Under 3 Mos. fXi 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation lKl ~ ~ESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING Recreation Facilities 0 lKl ~ ngle Family ~ Not Likely 0 OCCUPANCY PRICE AGE Adequacy of Facilities ~ ~ 4 Family ~ Likely 00 Owner 00 $(000) (yrs) Property Compatibility X ultl-Family 5% In process 0 Tenant 0 100 Low New Protection from Detrimental Condo ommercial ~ To: Residential Vacant (0-5%) 00 300 High 100:t Police & Fire Protection lKl 0 Idustrial 0% Vacant (over 5%) 0 Predominant General Appearance of Properties 0 lKl 0 0 acant 30% N/A 150 - 50:t ADDeal to Market n f'XI n n lote: Race or the racial composition of the neighborhood are not consldere'll reliable appraisal factors. COMMENTS.The sublect is located In North "Iddleton Township. northeast of the Borouah of Carlisle. Across the street from Pa National Guard Arm orv and lust south of he PA Turnpike. The nelahborhood appears stable with no adverse econom Ic conditions. File No. 06-0405 LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ ! i )Imenslons Refer to leaal descriotion In addenda of this report. (Parcel E\ Topography Basicallv Level Site Area 8.19 Acres:t Corner Lot No Size Tvpical for Area Zoning Classification Suburban Residential Zone (R-1) Zoning Compliance Yes Shape Rectanaular HiGHEST & BEST USE: Present Use Vacant Land Other Use Residential Drainage Appears Adequate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Tvpical Electricity OCJ Public, PPL Street Asphalt [KJ 8 landscaping TVDlcal Gas OCJ Public. UGI Curb/Gutter None 0 Driveway None Water [&] Public. NMTMA Sidewalk None 0 0 Apparent Easements None except RIW & Elec. Sanitary Sewer [&] Public, NMTM A Street lights None R 0 FEMA Flood Hazard Yes* No x Storm Sewer n None AIIev None n FEMA* MaD/Zone 420367/ Zone C Comment. (Apparent adverse easements, encroachments. special assessments, slide areas, etc.): There are no aDDarent adverse easem ents, encroachm ents or other adverse conditions. Thl underllunld h.. reeitld Ihr.. nClnl ..I.. 01 properll.. mOil limllllr end proximlte 10 eubjlcl end h.. conlidered Ihe.. In Ihe m erhl lnolyele. The ducrlption Inolud.. I doller Idluelm'"t; reflecting merkll rllclion 10 thou lIema of lianiflcenl vorllllon blt.un the .ubJecl Ind comperlble proporti... Ifl elunlficent lIem in Iha comp"lble properly il luperlor 10, or mon hvorlble Ihln, Iha .ubjlcl prop.rly. I mlnua (.j Idjullmant Ie mlde, Ihua reducing the Indlcoled value of aubjeot; if I a'anifleanl item in Ihe comper.bl. iI Inferior 10, or la.. hv.rable Ihen, Ihe aubjeel properly. a plua (+j adjullmanl il m.dl, Ihue incr..aing Ih. indic.hd vllua of tha eub/eel. SUBJECT COMPARABLE NO, 1 505 Cavalry Rd. Post Road, Carlisle Carlisle North Middleton Twp. .' ". .........'..< '.' ;'. ....,..... 0.62 MISE $ N/A"<Lii:',"',' $ 525.000 $ 1ZI $ 74.048 \LI","">" "'" Inspection C H Records & Owner U~"l,;KI/" IIUN DESCRIPTION I +(.)$ Adlu.tmenl ".r;.:' \'o;'('<'V,i<"",v, Non e I 0 ;,':...:;,........,;.<>'c.;'" None I 0 N/A 06/2006 : 0 Suburban Suburban 0 Average Averaae : 0 8.19 Acres 7.09 Acres : 0 Public Public 0 Suburb. Res. Residential: 0 Var. ADorov -5%: -3.702 NetAdl.(total}.';":';" r 1+ rxl. '$ 3.702 rl+ [Xl.:$ Indicated Value "., "", ',~~O?ll;:;ro~F ';.'si'dj of SubJect ." .. ""'IN'~t;:, , ..~sit).il $ 70.346N~t~': '<)5101 $ 57.358;"""" $ 56.081 Comments of Sales Comparison: Adjustm ents: Tim e adiustm ent. no adiustm ent required. all three sales were within 6 months of "as of" date. Sales # 1, & 3 were neaotlated orlor to transfer date. Zonina adiustm ent for sales # 2. & 3 for m ore intense usaae. _Sale # 3 was further adlusted for a variance aranted for a m ore intense use. No other market adlustm ents were reaulred. Comments and Conditions of Appraisal: Prooertv has been appraised In its "AS IS" state under market conditions at tim e of analvsls. Retrospective Value. the "AS OF" value of this analvsis is 02/02/2006 Final Reconciliation: Three com parable land sales were analvzed before adiustm ents a Der acre ranae of $59.033 to $74.048 was JndlcatedL after adjustm ents a ranae of $56 081 to $70346 was determ ined. Chosen value indicator $60000. Therefore. 8.19 j!cres X . $60-,000 = $491 400. SA Y $491 000. I(WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE SUBJECT PROPERTY AS OF Februarv 2, 2006 to be $ 491.000 I (We) certify: that to the best of my (our) knowledge and belief, the facts and data used herein are true and correct; that I (we) personally Inspected the subject property and Inspected~a0~ed In this rellort: and that I (we) have no undisclosed interest, present or prospective therein. Appraiser{s) ~ -===- ./ \ L- -r-f- Review Appraiser 0 Did 0 Did Not Steven W. Barrett, SRPA. SRA ASA (If applicable) Inspect Property ITEM COMPARABLE NO.2 West Louther St. Carlisle North Middleton Twp. 2.2 MI WSW Address Proximity to SUbject Sales Price Price/ Per Acre Data Source VALUE ADJUSTMENTS Sales or Financing Concessions Date of Sale/TIme Location SlteNlew Lot Size Utilities Zonin~ -. ',. , :. '-;:~ii.-t:.:':r~/::~:::;t:;"~.'. $ $ 60.3111Z1,ii',&\,), C H Records & R E Aaent DESCRIPTION I +(.\$ Adluatmlnt None None 10/2005 Suburban A veraae 2.65 Acres Public Residentlall -5% : I . I letery L.nd Form 04188 PAC e rtif!e d G e n e ra I A P P ra is e r pr...cod ..ito ACI..n..,., 800.234.8727 ......Iw.b...m S.W. Barrett Real Estate & Appraisal Services' COMPARABLE NO.3 190 Petersburg Rd. Carlisle South Middleton TWD. 2.2 MI SSE 160.000 ;' . ..N.,y.:,., $ 696.000 $ 59 033 m;,,,';' C H Records & Owner DESCRIPTION I +(-\$ Adluatmenl None , 0 None I 0 06/2006 : 0 Suburban 0 Averaae : 0 11.79 Acres : 0 Public 0 Vlllaae/ -5% : -2.952 o o o o o o o -3.0 1 9 3.019fl+ rxl- : $ 2.952 I I I I I I I I S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser . ~@~ January 29, 2007 Robert G. Frey Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, P A 17013 RE: 1007 Ritner Highway Carlisle, PA 17013 I I Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP) I The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I1we believe it to reflect a true measure of the present-day market value "AS OF" February 2,2006. Value Reported: One Hundred Sixteen Thousand Dollars $116,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, s:: ...Jfl-7I- Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L ~- S W Barrett Real Estate & Appraisal Serv ces . SummarvAODraisal LAND APPRAISAL REPORT :~ ProoertvAddress 1007 Ritner Hlahwav Census Tract 0124.00 Cltv Carlisle Countv Cum berland State PA Zio Code 17013-1749 Leaal DescriDtion Deed Book 273 Paae 3413: Tax Parcel 1.0. # 49-08-0579-015 Owner/OCCUDant GFCG LP Et AI (Estate of L. B. Phllllos 1/6 Owner) Ma Reference 08-0579 " Sale Price $ N/A Date of Sale N/A Property Rights Appraised Loan charoes/concessions to be paid bv seller $ N/A IX] Fee Simple R.E. Taxes $ 2.117.44 (Face) Tax Year 2006 HOA $/Ma. N/A ~ leashold .: Lender/Client Robert G. Frev Esa. c/o Frey & Tiley Attornevs lii> Law Condominium (HUDNA) :; 5 South Hanover Street. Carlisle PA 17013 PUD Source LOCATION U Urban (!J Suburban L Rural NEIGHBORHOOD ANALYSIS BUILT UP IX] Over 75% 025-75% 0 Under 25% Employment Stability " GROWTH RATE ~ Rapid ~ Stabl, B Slow Convenience to Employment PROPERTY VALUES Increasing X Stable Declining Convenience to Shopping i DEMAND/SUPPLY Shortage X In Balance OverSupply Convenience to Schools MARKETING TIM E n Under 3 Mos. fXi 3-6 Mos. n Over 6 Mos. Adequacy of Public Transportation ~ PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facilities ~~ Single Family ~ Not Likely ~ OCCUPANCY PRICE AGE Adequacy of Facilities t~ 2-4 Family ~ Likely Owner 00 $(000) (yrs) Property Compatibility " Multi-Family ~ In process X Tenant 0 100 Low New Protection from DetrimentalCond. Commercial ~ To: Mixed Use. Vacant(0-5%) 00 500 High 100+ Police & Fire Protection !'; Industrial 10% Com m ercial and Vacant (over 5%) 0 Predominant General Appearance of Properties ~\ Vacant 20% Residential 200 - 25 ADDeal to Market Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.Located In the western oortion of the Borouah of Carlisle alona amain com m erclal corridor. This Is a mixed use area with com m erclal & residential uses. Easy access to Interstate Rt. 81. All m alor am enltles are within short com m utlna distance. There aooears to be no adverse conditions within the aeneral nelahborhood. File No. 06-0409 LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ Goo. X == ..... - .... .... .... - ..... ?= >== :== ~ ~ Poor X..... : ~ ~ i" i"-=O i":O i" ~ I:tJ ~~~ .~ ~ 1 Dimensions Refer to leaal descrlotlon In addenda of this reoort for metes & bounds. Topography Basically Level Site Area 1.33 Acres:l: or 57.935 SF :I: Corner Lot No Size TVDlcal for Area ~ Zoning Classification C-3 General Com m erclal Zoning Compliance Yes Shape Pie Shaoed '" HIGHEST & BEST USE: Present Use Com m ercial Other Use None Drainage Appears Adeauate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View TVDlcal. RIR to rear Electricity ~ Public. PPL Street Asphalt ~OX ~ Landscaping TVDlcal I G.. X Public. UGI C..b/Gun" None O"".'Y Asohalt & Gravel t Water X Public. CMA Sidewalk None Apparent Easements Unknown, none observed Sanitary Sewer /Xi Public. CMA Street Lights Overhead In street ~ R FEMA Flood Hazard Yeso No X Storm Sewer n None AIle v None I I FEMA- MaolZone 425382. Zone C Comments (Apparent adverse easements, encroachments, special assallments, slide areas, etc.): There are no aODarent adverse easem ents encroachm ents. or soeclal assessm ents aooarent to this site. There are railroad tracts to the rear of site above arade. no sour connection available to this site. Tax m aoolna Indicates that lot size Is .90 acre which Is the useable area due to Irreaular shaDe. . . Th. und.rlign.d h.. r.cll.d thr.. rec.nt III.. of properli.. 1I00t 11m Iller .nd pruimal. to lubl.ct and hu cOnllderod th... In Ih. marklt InlIYI'I. Th. dllorlplion Includll a dollar Idju.lmlnl, rlfllcting markol rllcllon 10 Ihcua IlImo of Ilgniflnnl varlallon b.lw..n Ihl IUbl.ct and comparebl. properll... If a Ilgnllleanllllm In Ih. eomp.rabl. prop.rly II lup.rlor 10, or moro hvor.bl. then, Ih. .ubl.el proparly, a minul (-) .dlultmnt II mid., thuI reduclngth. Indlcat.d valu. of lubject; if. I Ilgniflcanlll.m In Ih. complrebl. II inflrlor 10, or I... Inorabll Ihln, Ihl aubj.el proplrly, I plul (t) Idjullmenl II m.d.. IhuI Incrllllng th. Indlcltld nlu. of Ih. I.UbjlCt. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 1007 Ritner Hwy 1550 Ritner Highway 230 Alexander Spring Road 735 N. Hanover St. Carlisle Carlisle Carlisle Carlisle (;',....,.......;..... 0.95 MI WSW 1.2 MI SSW 1.5 MI ENE $ N/A $ 200 000 $ 170.000 .~m~laf_l:.f $ 110 000 $ N/A 1tI $ 4.46 $ 7.65 IoU $ 10.52 Insoection Court House Records Court House Records Court House Records DESCRIPTION DESCRIPTION I +(.IS Ad....tm.n1 DESCRIPTION I t(.lS Adlultmont DESCRIPTION I t(.)S Adlu.lmonl Unknown I 0 Unknown , 0 Unknown I 0 I I , Unknown I 0 Unknown I 0 Unknown I 0 I I , N/A 12/2.002 : 0.57 1/2006 . 10/2002 , 1.38 , , Suburban Suo.I-10% , -0.45 Suo. /-20% I -1.52 Suo.I-20% : -2.10 Pie Shaoed 1 Av Suo. I- 50% , -2.23 Suo.I-50% I -3.83 Suo.I-50% I -5.26 I . , 1.33 Acre :I: 1.03 Acres . 0 .51 Ac. 1 -10% I -0.76 .24 Ac. 1 -10ok , -1.05 I . I Public Public 0 Public I 0 Public : 0 Com m erclal Com m erelal I 0 Com m erclal : 0 Com m erclal : 0 , Address Proxlmitv to Subiect Sales Price i Price/ Per Sa. Foot ~ Data Source 1 VALUE ADJUSTMENTS C Sales or Financing , Concessions : Date ofSalelTime Location SiteNlew Lot Size ;, Utilities I Zonina ~ ::: I Net Adl. (total) ~x - '$ 2.11~X . '$ 6.11i1idiX . '$ Indicated Value of Sublect $ 2.35. $ 1.54 $ Comments of Sales Comparison: AdTustm ents: Tim e adlustm ent Is based on annual aooreclatlon rate of 4%. sales 1 & 3 adlusted accordlnaly. Location adlustm ent all 3 sales are suoerior. sales 2 & 3 are more suoerlor. Site adlustm ent the shape of the sublect 11m its Its ootentlal develoDm ent. Lot size adlustm ent Is based on the econ. of scale. No other adlustm ents reaulred. Comments and Conditions of Appraisal: There Is a lona term "Land Lease" In effect for this site. no value Is alven for exlstina site 1m Drovem ents. Lease In addenda. "Site Analvsls" onlv. RetrosDectlve Value the "AS 0 F" value of this analvsls Is 2/2/2006. Final Reconciliation: Three com parable land sales were analvsed. before adlustm ents a per sauare foot ranae of $4.46 to $10.52 was indicated. after adlustm ents a ranae of $1.54 to $3.49 was determ Ined. Most welaht was aoolied to sales 1 & 2. Chosen value Indicator $2.00. Therefore. 57.935 SF X $2.00 = $115 870. SAY $116.000 I(WE) ESTIMATETHEMARKETVALUE,AS DEFINED,OF THE SUBJECT PROP ERTYASOF Febuarv 2,2006 000 tobe$ 116.000 I (We) certify: t~at to the b I of my (OU~!J.edge and belief, the facts and data used herein are true and correct; that I (we) personally inspected the subject property and Inspected all ~~~d! s r:ort; a,d 1at I (we) have no undisclosed interest, present or prospective therein. Appralser(s) {7- Review Appraiser DDid 0 Did Not Steven W. Barrett. SRPA. SRA (ifapplicable) Inspect Property 7.03 3.49 opriola" Lind Form 04188 PAC e rtlfle d G en e ra I A P P ra IS8 r PreoI...~ utili ACI,o"'"ro. 101.234.1717 www.o.hrO~...1I S.W. Barrett Real Estate & Aooralsal Services I I I I I I I I- I I I I I I I I I I f s. W. BARRETT REAL ESTATE & APPRAISAL SERVICES Appraisals · Brokerage · Counseling 124-126 N. Hanover Street Carlisle, PA 17013-2455 Phone (717) 243-6646 FAX (717) 243-8627 Steven W. Barrett, SRPA, SRA, ASA State Certified General Appraiser . ~g5~ March 6, 2007 Robert G. Frey, Esquire Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 RE: Lot 46, Dannah Drive Carlisle, PA 17015 Dear Mr. Frey; The appraiser/s certify that the subject property has personally been inspected, as you requested, to estimate its present value in a Summary Appraisal accordance with the Uniform Standards of Professional Appraisal Practice (USP AP). The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I/we believe it to reflect a true meastn"e of the present-day market value "AS OF" February 2,2006. - Value Reported: 'Forty Thousand Dollars $40,000 The appraiser/s also certify that there is no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation there from is contingent upon the value reported. This report in its entirety includes the Analyzes, Certification, Special Conditions and Addenda, all of which constitute this Summary Appraisal. Sincerely yours, ~SJ.~ P A Certified Residential Appraiser RL-OO 1348-L .-' "---.. S"-~_ ~ /J~--If Steven W. Barrett, SRPA, SRA, ASA PA State Certified General Appraiser, GA-000298-L !SUM MARY REPORT S. W. Barrett Real Estate & Appraisal Services LAND APPRAISAL REPORT File No 07-0102 ... ProDertv Address Lot 46. Dannah Drive Census Tract 0127.00 1 Cltv Carlisle Countv Cum berland State PA ZiD Code 17015 leaalDescriDtlon See leaal descrlDtlon/tax maDrDarcel #08-11-0294-1381 Deed bk 32~W Page 434 ~ Owner/OCCUDant L. B. PhlllIDs, Jr. & Robert M. Frev Ma Reference 11-0294 R Sale Price $ N/A Date of Sale N/A ~operty Rights Appraised =-1_ Loan charaes/concessions to be Daid bv seller $ N/A ~ Fee Simplel R.E. Taxes $ 75.00 Tax Year 05/06 HOA $/Mo. N/A :- Leashold Lender/Client Frev & Tllev :- Condominium (HUDNA) I 5 South Hanover Street. Carlisle PA 17013 PUD Source ~I._ LOCATION ... Urban ,!. Suburban ... Rural NEIGHBORHOOD ANALYSIS Go04 A..!!:, ~ BUILT UP !. Over 75% 25-75% _ Under 25% Employment Stability X _ _ GROWTH RATE ... Rapid X Stable _ Slow Convenience to Employment I _ _ .. PROPERTY VALUES !. Increasing _ Stable _ Declining Convenience to Shopping _ !. _ ~. DEMAND/SUPPLY _ Shortage X In Balance _ Over Supply Convenience to Schools _ ~ _ iii MARKETING TIME Under 3 Mos. X 3-6 Mos. Over 6 Mos. Adequacy of Public Transportation _ Q PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLE FAMILY HOUSING Recreation Facll,ltles : X' _ i Single Family 65% Not Likely ~ OCCUPANCY PRICE AGE Adequacy of Facilities _ '~ _ iil2.4 Family 0% Likely Owner ~X $(000) (yrs) Property Compatibility _ ~ _ ';;:a Multi-Family 0% In process X Tenant 150 Low New Protection from Detrimental Condo ~ _ &I Commercial 0% To: Residential Vacant (O.S%) 500+ High 100 Police & Fire Protection - JS. _ ~ Industrial 0% Vacant (over 5%) Predominant General Appearance of Properties X ~ _, - Vacant 35% 300 - 15 ADDeal to Market X X =Note: Race or the racial composition of the neighborhood are not considered reliable appraisal factors. COMMENTS.sublect DroDertv Is located In an eXDandlna area of slnale fam IIv hom es and farm s between Carlisle and Newville. ShoDDlna and other am enltles are within a short drlvlna distance. School svstem Is Carlisle District and students are bused. SM SA 42-3240. ~ LENDER DISCRETIONARY USE Sale Price $ Date Mortgage Amount Mortgage Type Discount Points and Other Concessions Paid by Seller $ ~ io- 1- i- >- I- '- l- I- '- l- I- - - I Dimensions 25x208.80x262.59x245x279.48 Topography Rolllna Site Area 1.54 Acres+/- Corner lot No Size TVDlcal for Area ~..:: Zoning Classification Aarlcultural Zoning Compliance Yes Shape Rectanaular ill HIGHEST & BEST USE: Present Use Vacant land Other Use Residential Drainage ADDearS Adeauate ""!! UTILITIES Public Other SITE IMPROVEMENTS Type P~ic Pr!!!te View Residentlal/Countrvslde n_ Electricity ~ Street ASDhalt !. _ Landscaping N/A ~ Gas Curb/Gutter None _ _ Driveway N/A 'ii Water on site Sidewalk None _ _ Apparent Easements *Dralnaae swale ;;;; Sanitary Sewer on site S. treet Lights None _ _ FEMA Flood Hazard Yeso No X -~ Storm Sewer' Alley None FEMA* Man/Zone' 421580A/Zone X Comment. (Apparent adverse easement., encroachments, special assessments, slide areas, etc.): Well/SeDtlc com m on for area and have no adverse ~ affect on marketability. There are no adverse eaSem ents. encroachm ents or other adverse conditions. , , ~ Tha undarllgnad hal raclled Ihroa roconl lalal 01 proparllol malt Ilmlllar and prollmato to Iublacl and hao conlldarad thaoa In Iho markol, Inl'yala. Tha dalorlpllon Includal a dollar adjullmant, rollactlng markat raacllon to thoaa llama 01 algnlflcant varlallon bal.aan Iha IUbjacl and comparabla proparll..,. If a Ilgnlflcantltam In tha comparabla proparly II auparlor -la, or mora Inonbla than, Iha lublact proparty, a mlnul (.) adlult..ant II mada, thuI reducing tha Indlcatad valua 01 Iubjact; If a algnlll~ant Ilam In tho comparabla II Inlorlor to, ~i or la.. lavonbla than, tha lublaot pro'porty, a plua (+) adjultmant II mada, thuI Incrolllng tha Indlcaled valua 01 tha ubjact. . ITEM I SUBJECT COMPARABLE NO.1 Lot46/Dannah 0 Lot 33/Dannah Dr/Heritage Ct Carlisle Carlisle 0.36 M I SSE N/A{f.,~J.1if.~-~~~ $ ItI $ 43.161/Acre ~ Courthouse Records DESCRIPTION I +(.)$ Adlullmant None. Conv i COMPARABLE NO.2 18 Beverly Court Carlisle 0.46 MI W COMPARABLE NO.3 Lot 36/Herltage Court Carlisle 0.51 MI SE 58 900 $ 47.900 d"~~"''i''''liif~~~~V}1 m $ 30.705/Acreltl;;w~~~~L~1i -Courthouse Records DESCRIPTION I +(.\SAdlultment None, Conv ! Address ;II Proxlmitv to Sublect . Sales Price -: Price/ Acre ~Data. Source' $ $ InsDectlon DESCRIPTION 66.900 "'$ $ 25 171/Acre Courthouse Records DESCRIPTION I +1-1SAdlualmant None. Conv i i- VALUE ADJUSTMENTS I Sales or Financing Concessions 'Date of Sale /Time 4/05: 7/05 : 10/04 ~ Location Suburban Suburban' Suburban' Suburban SlteNiew 1.54 Acre+/- 1.55 Acre+I-: 2.34 Acres+I-: 1.56 Acre+/- TODoaraDhv Rolllna/lnterlor Rolllna/Corner-5': -2 158 Rolllna/lnterlor : Rolllna/lnterlor : Utilities TB on site TB on site I TB on site I TB on site ! E..em ent O.ralnaae .wale SUD8rlor .20%: -8.632 SUD8rior -20%: -5.034 SUD.rlor -20%: Zonina A rlculture Aariculture: Aarlculture: Aarlculture Ne,tAdUtotal\ t.~ . ", 'ml~ + X '$ 10790lllllllX - '$ 5.034~X - '$ Indicated Value . of Sublect $ 32 371 $ 20.137 $ 26 202 Comments of Sales Comparison: All com Darabl.s are slm liar In utllltv to the sub1ect site, are verified closed sales. and are the best currentlv available. Adiustmenttaken for a dralnaae swale that runs throuah the site. Annualadlustment taken at 4% for sale over one vear. Comments and Conditions of Appraisal: ProDertv has been aDDralsed In "as is" condition. No 1m Drovem ents were considered In vslue reDorted. ADDralser assum eS all necessary Derm Its for future bulldlna on site are available. Final Reconciliation: Cost and GRM analvsls were found inaDDroDriate for this analvsls. Greatest welaht Is aDDlled to the Market Data Analvsls. SUDDortlna file Inform atlon substantiates these estlm ates. Adlusted range of value Is $20.000 to $32 500 Der acre: Sav $26.000. $26.000 x 1.54 acres · $40.040. Sav $40 000. I(WE) ESTIMATE THE MARKETVALUE,AS DEFINED,OF THE SUBJECT PROP ERTYASOF February 2. 2006 tobeS 40000 I (We) certify: that to the besl of my (our) knowledge and belief, the facts and data used herein are true and COr~rect. that I (we) personally inspected the subject property , ."d i",p"t'd'lI "mpm". ",.. ,iI.d '" thi. "P'~"d ihot i Cw.} hm "' ""dJ"i"'~"~''7ti ..:::. 4-L. Appraiser(s) /1~ 1_A,u ~~.h 0, (.tJ.....- L.. .-If-Review Appraiser ' / . 0 Old [K) Old Not Cassandra J. CrocketV./'.... (If applicable) Steven W. Barrett SRPA SRA. ASA Inspect Property lFlatary Land Form O~/18 C e rtitie d Res id e n tiar A p Ii ra is e r Prod..od ..lng ACllOllwaro, 110.234.1727 ......iwob..om C e rtitle d G en era I A P P ra Is e r S.W. Barrett Real Estate & Appraisal Services ' 4% 1.638 ! -6.1 41 4503