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Home My WebLink About07-24-07 .'J ..J 15056051058 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Number Date of Death I 02/11/200~_~ Suffix OFFICIAL USE ONLY County Code Year ,---1 / I ;;ocft File Number I J /931 Date of Birth 925 MI [~::] Decedent's First Name Leroy (If Applicable) Enter Surviving Spouse's Information Below Last Name First Name MI [J Spouse's Social Security Number r-- ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (8) 1. Original Return c:::> 2. Supplemental Return c:::> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required c:::> c:::> 4a. Future Interest Compromise (date of death after 12-12-82) c:::> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c:::> 10. Spousal Poverty Credit (date of death c:::> 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M. Bach, Attorney At Law ~7~~) 737-2033-'------ ~;;--l _ (::).....----- 3_-" 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes 4. Limited Estate c:::> c:::> c:::> f James M. Bach uire REGISTER OF ~",C)USE ONL'2: . . . \J First line of address N C" State r.~~ L........ ZIP Code DATE FILED S. Sporting Hill Rd. Correspondent's e-mail address:jamesbach@comcast.net Uhder penalties of perjury, I.declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal represe tive is based on all information of which pre parer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN - ;J... V~7 ADDRESS 1800 Good Hope Rd., Enola, PA 17025 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE James M. Bach, Esq. ADDRESS 352 S. Sporting Hill Rd. Mechanicsburg, PA 17050 PLEASE USE ORIG -)~ ~7 Side 1 L 15056051058 15056051058 ---I , ~~~ .. ,J .-J 15056052059 REV-1500 EX Decedent's Name: Leroy J Shive, Sr. Decedent's Social Security Number 1188-12-3522 ---I I -------l RECAPITULATION ,. Rool~tate(_d""AI ........ ..... ... .... .... ............ ........ 1. i-~------;O~~o:~ 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ! -. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 3. ! 0.00 I I 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. ! 0.00 !--- ! 17,922.34 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 5. ! 6. Jointly Owned Property (Schedule F) c::> Separate Billing Requested . . . . . . . 6. 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (Schedule G) c::> Separate Billing Requested.. . . . . . . 7. ,..- ..- i 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. ! 247,922.34 9. Funeral Expenses & Administrative Costs (Schedule H). . . . , . . . . . . . . . . . . . . . . 9. : 49,036.64 i--- - 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. i 36,923.42 11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. i 85,960.06 ~ 12. Net Value of Estate (Line 8 minus Line 11) . . ..................... . . . . . . . 12. i 161,962.28 , ---------..--.. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. ! ~ 161,~ 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 .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 161 QI=;? ?A 17 18. 19. TAX DUE. . . . . . . . . . . . . . . . . .. .. .. 19. 7,288.30 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT c::> 15056052059 Side 2 15056052059 --I L REV-1500 EX Page 3 Decedent's Complete Address: DDLymhlL-~l _. ..... DECEDENTS NAME DECEDENT'S SOCIAL SECURITY NUMBER Leroy J Shive, Sr. 188-12-3522 STREET ADDRESS 1800 Good Hope Rd. CITY I STATE I ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 7,288.30 Total Credits (A + B + C ) (2) 3. Interest/Penally if applicable D. Interest E. Penally Total Interest/Penally ( D + 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (5B) 7,288.30 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 7,288.30 Make Check Payable to: REGISTER OF WILLS, AGENT 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;.......................................................................................... 0 Ii] b. retain the right to designate who shall use the properly transferred or its income; ............................................ 0 Ii] c. retain a reversionary interest; or.......................................................................................................................... 0 [K] d. receive the promise for life of either payments, benefits or care? ...................................................................... D [iI 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [iI 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 Ii] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly which contains a beneficiary designation? ........................................................................................................................ 0 Ii] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 orfor the use of the surviving spouse is three (3) percent [72 P.S. ~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 exempt 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.S. ~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.S. 99116(1.2) [72 P.S. 99116(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. 99116(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. REV-1502 EX+ (6.9. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Shivet Leroy J., Sr. 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 faels. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. SCHEDULE A . REAL ESTATE ITEM NUMBER 1. DESCRIPTION House located at 1800 Good Hope Rd, Enola, PA 17025 (See Appraisal attach~d as Exhibit A) VALUE AT DATE OF DEATH 230,000 ,..; ,.,I ,.,I . TOTAL (Also enter on line 1, Recapitulation) $ 230, 0 0 0 (If more space is needed, insert additional sheets of the same size) ~ .I COpy [ ~\l'\ \~ \-t IH. File No. PVT9038 APPRAISAL OF A SINGLE FAMILY RESIDENCE WITH A CELL TOWER LOCA TED AT: 1800 GOOD HOPE ROAD ENOLA, PA 17025.1233 FOR: DORIS POTTIGER 1800 GOOD HOPE ROAD ENOLA, PA 17025 BORROWER: !)I/A ," AS OF: FEBRUARY 11, 2006 BY: STEVEN D. WOOF PA STATE CERTIFIED RESIDENTIAL R.E. APPRAISER APPRAISING PA ... File No PVT9038 DORIS POTTIGER 1800 GOOD HOPE ROAD ENOLA, PA 17025 File Number: PVT9038 In accordance with your request, I have appraised the real property at: 1800 GOOD HOPE ROAD ENOLA, PA 17025-1233 'Ire rmpose ofthi<; ~is to develop an opinion of~ nmket value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of FEBRUARY 11, 2006 $230,000 TWO HUNDRED THIRTY THOUSAND DOLLARS is: The attached report contains the description, analysis and supportive data for the conclusions, fmal opinion of value, descriptive photographs, limiting conditions and appropriate certifications. ~ STEVEN D. WOOF PA STATE CERTIFIED RESIDENTIAL R.E. APPRAISER APPRAISING PA The purpose of Ihls summary appraisal reporlls 10 provide the lender/clienl with an accurate, and adequately supported, opinion of the market value of the subject property. f'foD8f1v Address 1800 GOOD HOPE ROAD Citv ENOLA State PA Zip Code 17025-1233 Borrower N/ A OwnerofPublicRealrd LEROY & FLORENCE SHIVE Countv CUMBERLAND II ."al Desaiption Nt A Assessor's Parcell 10-14-0840-031 Tax Year 2005/2006 R.E. Taxes S 2 730.01 NeiGhborhood Name NONE MaD Reference N/ A Census Tract 0113.01 Oxuoanl rXlOwner I I Tenant I I Vacant Soecial Assessmenls S N/ A IpUD HOAS N/A r -1 Der vear I loer monlh .. f'fooertv RiGhts ADoraised I X I Fee Simole r lLeasehold I I other Idesaibe) Assionmenl Tvoe I IPurchase Transaction r lRefinance Transaction IX 100her(desaibel ESTATE Lender/Client DORIS POTTIGER Address 1800 GOOD HOPE ROAD ENOLA PA 17025 Is the subiect orooertv currondv offered for sale or has II been offered for sale in the twelve months Drior to Ihe effective date of this appreisal? liVes I X I ND Report dala "IXce(S) used, offering price(s), and dele(s). AREA ASSESSMENT DATABASE, AREA MULTI-LIST, COUNTY STEB REPORT (REDS) I Udid Udid nDt analyze the conlract Inr sala for tha subject purchase transaction. Explain the resulls Dfthe analysis olthe contract Inr sale or why the anelysis wes nol performed. . Contract Price S MARKET Date of Contract N/ A Is Ihe oroperty seller the owner of oublic record? I I Yes I I No Dala Soureels) . Is there any financialassislance (loan charges. sale concessions, gift or downpaymenl assistance, elc.) to be paid by any party on behalf of the borrower? UVes UNo If Yes, report Ihe lolal dollar amount and desa-ibethe items to be paid. S Note: Race and the racial compasltlon of the nel hborhood are not appraisal factor.. Localion f I Urban Ix 1 SUburban I I Rural , Prooertv Values I "ncreasing XlStable I IDeelinino PRICE AGE One.Unlt 70 % Buill-Uo fX1Over75% I IZ5-75% I IUnderZ5% I DemandlSuoolv I IShorla!lO [Xlln Balance I lOver SUpply $(000\ 1\IrS) Z-4 Unil % . Growth r l Raoid IXISlable I ISIow I Marketino Time I X I Under 3 mths I 13.0 mlhs I lOver 6 mths NEW . 1 00 Low Mufti-Family % . Neighborhood Boundaries THE NEIGHBORHOOD BOUNDARIES CONSIST OF THE HOMES IN . 1 500 H'..h 100+ Cornmerdal 5% . THE AREA COMMONLY KNOWN AS HAMPDEN TOWNSHIP. 200 Pred. 30 Other VCNT 25 % .. Neighborhood Description N-GOING IN THE AREA EASV ACCESS TO EMPLOVMENT CENTERS, SCHOOLS, SHOPPING, AND TRANSPORTATION. COMMERCIAL USES LOCATED IN THE SUBJECTS' NEIGHBORHOOD, DO NOT HAVE AN ADVERSE EFFECT ON MARKETABILlTV.THE SUBJECT PROPERTY IS LOCATED IN AN ESTABLISHED RESIDENTIAL NEIGHBORHOOD COMPRISED PREDOMINANTL V OF SINGLE FAMIL V HOUSES. NEW CONSTRUCTION IS 0 Markel Conditions (inctuding support for the above conclusions) AREA REAL ESTATE MARKET IS CONSI DERED TO BE MODERA TEL Y ACTIVE. LOAN DISCOUNTS INTEREST BUYDOWNS AND OTHER CONCESSIONS ARE NOT TYPICAL IN THIS MARKET. CONVENTIONAL FINANCING IS READILY AVAILABLE. Dimensions NOT PROVIDED Atea 1.95 ACRES Shane IRREGULAR View TYPICAL Soecific Zonino Classification O-P Zoninn Description OFFICE PARK Zonino Cornoliance IX I Lecal L ] Legal Nonconformino IGrandfathered Use) I INo Zonino I Illlooalldescribe) SEE ATTACHED ADDENDUM Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? lXJVes UNo If No, describe. THE HIGHEST AND BEST USE OF THE SITE IS ITS CURRENT USE AS A SINGLE FAMIL V RESIDENCE WITH THE COMMERCIAL LEASED CELL TOWER SITE. Utilities Public Oth&r'describe) Public Other fdescrlbe\ Off~sll.lmnrovements- TVDe Public Priv.te Electritilv IXI I I Water I I IXI WELL Street MACADAM Ixl I I Gas I I I I NONE San~arv Sewer Ixl I I I'lley NONE I I I 1 FEMA Snectal Flood Hazan! Atea I I Yes I X I No FEMA Flood Zone X FEMA MaD . 420360 0005C FEMA MaD Dale 01/05/1996 Ate the utilities and off.site imDrovemenls tvoical for the market area? 'Xlves I INo If No, desa-ibe. Ate Ihere any adverse site cond~ions or external factors (easemenls, encroachments, environmental conditions, land uses, etc.)? . ~ves 0 No If Yes. describe. EXTERNAL INADEQUACIES NOTED DUE TO STATE ROUTE 81 ADJOINING THE REAR (EASTERN SIDE) OF THE SUBJECTS SITE. . Units fx lOne I lOne with Accessory Unit leoncrete Slab , I Cra\\1 SDace Foundation WaUs CONC BLOC/AVE Floors HDWD,CPT/AVE . 01 Stories 1.5 X I Full Basement I I Partie' Basemenl Exterior Wans CONC BLOC/AVE Walls PNL,PLSTRlAVE Tvoe IX IDet. I IA1i. I IS-DetJEnd Unit Basement hea 930.0000 SQ. ft. Roof Surface ASPH. SH/BL AVE Trim/Finish PINE/AVERAGE xl Existino I I Pronosed I I Under Const. Basement Finish 0% Guners & DownSDoUts ALUM! AVE Balh Floor VINYUAVE Desian IStvle) CAPE-COD X lOuts ide EnlrvlExil I I SumD PumD Window TYDe METAUAVE Bath Wainscol PLASTIC/AVE. Year Buil 1946 Evidence 01 I Ilnfestation Slonn SesMnsulated NO NOIN/ A Car Storaoe I I None Effective Ane IVrs) 40 lDamnness I I Selllement Saeens NO/N/A X I Drivewev . of Cars 6 Attic None Heatino 11FWA IIXIHWBB" I Radiant Amenities WoodSlovetsl' Drivewev Surface MACADAM IDroD Stair Stairs -lother I Fuel OIL l Flreolaeelsl' Fence X IGarane 'ofCars 3 I Floor X Scullle Coofina I I Central fW Conditioning Xl Patio/Deck X Porch ICernort " of Cars I Finished Heated llndividual II I Other lpool OIher IAIi. IXIDet. I lBuift~n I Annliances r 1 Refrioerator I X I Ranae/Oven l Dishwasher I I Disoosal I I Microwave I I WasherlDrver I IOther Idesa-ibel Anished area above orade contains: 8 Rooms 4 Badrooms 1 Balhlsl 1 644 Sauare Feel of Gross Livina Atea Above Grade Additional features (special energy ellicient items, elc.). NONE . Desaibe the condition of the property (including needed repairs, deterioration. renovations, remodeling, etc.), SEE ATTACHED ADDENDUM Ate Ihere any physical deficiencies or adverse conditions that affecllhelivabilily. soundness, or structural integrity of Ihe property? J~dYes 0 No If Yes, desa-ibe. DISABLED AUTOS SHOULD BE REMOVED FROM SUBJECTS SITE. OUTBUILDINGS APPEAR TO BE STRUCTURALLY SOUND. HOWEVER, THE APPRAISER IS NOT A STRUCTURAL ENGINEER AND CANNOT DETERMINE STRUCTURAL INTEGRITY. Does Ihe property generally conform 10 Ihe neighborhood (functional utUity, slyle, condition. use, construction, etc.)? UVes lXJ No If No, describe. THE CELL TOWER ON THE SUBJECTS SITE IS NOT CONSIDERED TYPICAL FOR THE MARKET AREA. ... Frllildd. Mil:: Farm 70 Mach 2005 APPRAISING PA Uniform Residential Appraisal Report RIe No. PVT9038 ProclIDtdUWlIIACI soIlwn.llOO.23U727 nw..anb.oom Page1of6 FBMle MH Form 1004 M.ch 2005 tooc_05062906 APPRAISING PA Th.re are 0 coll1Darable nrnnertie. currenllY otlered for sale in Ih. .ubiod neinhborhood r.noino in Drice tom $ N/ A 10 $ N/A There are 6 comoarable ..1.. in Ih. .ubiect nei hborhood wilhin Ih. na'l lwalY. month. ran ino in sal. nrice tom $ 99 900 10$ 154900 FEATURE I SUBJECT I COMPARABLE SALE NO. 1 COMPARABLE SALE NO.2 COMPARABLE SALE NO. J 1800 GOOD HOPE ROAD 11 SOUTH STREET 6645 WERTZVILLE RD 6979 WERTZVILLE RD Addre.. ENOLA ENOLA ENOLA ENOLA Proximitv 10 Sub' ect 2.95 miles E 1.24 miles WNW 2.89 miles W Sale Price 1$ MARKET $ 137000 $ 133 500 $ 128 000 Sale I'rioe.Qoss Liv.!>tea $ 0.00 . n. $ 77.44 on. n.1 $ 87.14... n. $ 111.89 'D. n. D.t. Sou_.\ MULTI-LIST/COUNTY STEB MULTI-LIST/COUNTY STEB MULTI-LIST/COUNTY STEB Verification Soureel.l ASSESSMENT DATABASE ASSESSMENT DATABASE ASSESSMENT DATABASE VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +(.)$ Adjullment DESCRIPTION '(-)IAdj""""~ DESCRIPTION '(.)IAdj_ Sale or Financing CON V CON V CONV Concessions 6DOM 10DOM 58 DOM Dol. of Sal.mm. 4/29/2005 6/8/2004 8/30/2005 location SUBURBAN SUBURBAN SUBURBAN SUBURBAN L.a..holdlFee Simol. FEE SIMPLE FEE SIMPLE FEE SIMPLE FEE SIMPLE SlI. 1.95 ACRES 0.34 ACRES +7000 0.46 ACRES +7000 0.72 ACRES +6 000 View TYPICAL TYPICAL TYPICAL TYPICAL De~on (SM.) CAPE-COD CAPE-COD CAPE-COD CAPE-COD QuantI' of Construction AVERAGE AVERAGE AVERAGE AVERAGE Actual All. 61+/- YEARS 77 YEARS 77 YEARS 57 YEARS Condition AVERAGE GOOD -30 000 GOOD -30 000 GOOD -30 000 Mov. Grad. T....I._J a..", T....IB_I B..,,, T~..I...""T Baths T"'~_.1 a..", Room Counl 8141 1 7 I 4 I 1 6131 1.5 -2000 6 31 1 Gross I MnnAre.20.00 1 644 SD. n. 1 769 sn. n. -2500 1 532 SD. n. +2 200 1 144 'D. n. + 10 000 Ba.ement & Fini.h.d FULL BSMNT FULL BSMNT FULL BSMNT FULL BSMNT Room. Below Grade UNFINISHED UNFINISHED UNFINISHED UNFINISHED Functional Utilitv AVERAGE AVERAGE AVERAGE AVERAGE HealinolCoofina HWBBlNONE HWBB/NONE FHNNONE HWBB/NONE Enerov Ellicient It.m. NONE THERMOPANE -5000 THERMOPANE -5000 THERMOPANE -5.000 GaraD./C.mori 3 CAR GARAGE 2 DEI. GAR +1000 OFF STREET +3 000 OFF STREET +3 000 PDrchlP.tiD/Deck PATIO/DECK,PORCH PORCH PATIO DECK PATIO PORCH PATIO a FIREPLACE NONE NONE GAS F/P -2000 1 F/P -2000 . EXTRAS OUTBUILDINGS NONE +1000 NONE +1000 SHED CELL TOWER _NONE .120000 NONE +120000 NONE +120000 a N.I Adiu.tm.nl ITDt.1) IX]. I 1- 1$ 91500 IXI. fl. 1$ 94 200 fxl. I I. 1 $ 102 000 Adjusted Sol. Price N.t Adj. 66.8% N.t AdJ. 70.6% N.I Adj. 79. 7~ I ~ - D/ CDmD.r.bl.. GrossAdi 121.5~1 $ 228 500 Gross ""i. 129.0~ 1$ 227 700 Gross Ad' 137.5% $ 230 000 I lXJdid Udld nol r....rch Ih. ..Ie ortr.n.fer hIStory of th. .ubj.ct property and comparable ..Ie'.lfnol, ..pl'ID M r...arch I ldid Ix ldid nol rev..I.nv...ior ..Ie. or tran.fer. oflha sub"'ct nronertvlor tho Ihr.. v..rs nrior 10 th. .tlecti.. dot. of this .nn",i..1. Dot. sour""'.) COUNTY DATA ASSESSMENT DATA MULTI-LIST Mv r...arch I 1 did f X did nol rev..' .nv orior ..Ie. or tran.fer. of th. comoar.bl. ..I.s lor the v..r nrior to the d.l. of ..I. of th. como.rable sal.. Datasnureels) COUNTY DATA ASSESSMENT DATA MULTI-LIST Report Ih. r.suks of th. r....rch .nd .n.lvsl. of the Prior sale or tr.nsfer hislorv of the .ubi.ct procartv .nd com .r.ble ..Ie. (r.port .ddition.' prior sale. on P.oe Jl. ITEM SUBJECT COMPARP,BLE SALE NO.1 COMPARABLE SALE NO.2 COMPARABLE SALE NO. J Date of Prior SalefTransfer NONE IN 36 MONTHS NONE IN 12 MONTHS NONE IN 12 MONTHS NONE IN 12 MONTHS Price of Prior SalelTransfer N/A N/A N/A N/A D.t. Soureel.) MULTI-LIST/ASS. DATA MULTI-LIST/ASS. DATA MULTI.L1ST/ASS. DATA MULTI-LIST/ASS. DATA ElIective D.te Df 0.10 Soureel.) 06/27/2007 06/27/2007 06/27/2007 06/27/2007 Analy.is of prior ..1. or Ir.nsfer hi.tory of the .ubject property and comp.r.bl. sale. THERE HAS BEEN NO OTHER TRANSFERS OF THE SUBJECT OR COMPARABLE SALES IN THE LAST THREE YEARS. THE PROPERTY IS CURRENTLY NOT LISTED FOR SALE OR LISTED FOR SALE WITHIN THE LAST 12 MONTHS. PRIOR SALES UNLESS OTHERWISE NOTED IN THIS ADDENDUM HAVE NO ADVERSE EFFECT ON MARKETABILITY. Summary of S.le. Comp.rison Appro.ch. MARKET DATA OF CLOSED SALES WERE LIMITED BUT STILL CONSIDERED SUFFICIENT TO ARRIVE AT AN OPINION OF VALUE. THERE WERE NO SALES IN THE AREA OF HOMES WITH CELL TOWERS TO USE AS COMPARABLE SALES. HOWEVER THE ADJUSTMENT BASED ON THE INCOME STREAM IS CONSIDERED APPROPRIATE FOR THE PURPOSE OF THIS REPORT. THE COM PARABLES UTILIZED WERE CONSIDERED THE BEST INDICATORS OF VALUE FOR THE SUBJECT PROPERTY AT THE TIME OF APPRAISAL. THE USE OF ANY OTHER COMPARABLES WOULD REQUIRE GREATER GROSS ADJUSTMENTS OR DISTANCES. ALL SALES WERE CLOSED AND CONSIDERED EQUALLY WHEN ARRIVING AT MARKET VALUE. Indicated V.lue bv Sal.s Como.riscn AlI-;;-roach $ 230 000 IndJcoted V.lue bv: S.I.. Comoarl..n Ao.....ch $ 230 000 c..t Ao.....ch "I davel.n"'" $ 249 100 Income Ao.....ch II develooed' S N/ A ALL THREE APPROACHES TO VALUE WERE CONSIDERED. HOWEVER MARKET AREA LACKS AN ADEQUATE NUMBER OF RENTAL SALES TO USE THE INCOME APPROACH. MOST WEIGHT WAS PLACED ON THE MARKET DATA APPROACH DUE . TO THE AGE OF THE SUBJECT. . This appraisal is made lX).as is,. U subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed, o subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed. or o subject to the foUowing required . inspection based on the extraordinary assumption that the condition or deficiency does not require alteration or repair: APPRAISED "AS IS", Based on 8 complete vl5ualln5pectlon ofthe Interior Bod exterior areas oftha subject property. defined scope of work, statement of assumptions and limitIng condltlons,and appraiser'. certification, my (our) opinion oftha market value. as defined. oftha r..1 property that f. the subject ofthls report Is $ 230,000 liS of 02111/2006 which Is the date of InsNlctlon and the effective date ofthls .DIValsal. Uniform Residential Appraisal Report FiI. No. PVT9038 F~ Mac Form 70 M.dl 2005 ProducHlmnll ACI......, 1llIO.23U721.-..d1reb.CCll1I Pagl2016 FlIIlnl8 Mae Form 1004 M_ch 2005 l00UI51l62906 Appraising PA ~ APPRAISING PA . . . . Provide adeouate Inronnation for the lender/client 10 ~icate the below oost tioures and calculations. Support for the opinion 01 sile value (summary 01 comparable land sales or other methods for estimating site value) ESTIMATED SITE VALUE DERIVED FROM AREA VACANT LAND SALE. THE CPML AND RAYAC MLS WERE RESEARCHED FOR A DEFINED AREA OF RECENT VACANT LAND SALES. ESTIMATED I X I REPRODUCTION OR Il REPLACEMENT COST NEW OPINION OF SITE VALUE... .......... .... ................... .. = $ 50 000 . Source ofoosl data MARSHALL AND SWIFT VALUATION GUIDES Owellinn 1 644 Sn. Ft. III $ 88.00............= $ 144 672 : aualitv ratinn from cost service AVE Effective date 01 cost data 01/2006 BSMT: 930 SO.FT. 5.. Ft. III $ 23.00....... ..... = $ 21390 Comments on Cost ""oroach (oross livinn Illea calculations, de"'eciatlon, etc.l OUTBUILDINGS GARAGE 18.000 COST DATA TAKEN FROM MARSHALL AND SWIFT Garaoe/Cer""'t 0 Rn. Ft.illl $ ...... ...... = $ 0 . VALUATION GUIDES AND VERIFIED WITH LOCAL BUILDERS. 184.062 Total Estimate of Cost-New ............ = $ SEE SKETCH FOR DIMENSIONS AND CALCULATIONS, Less 70 Phvsical I Functional I External Deoreciation ~104 9151 I = $ ( 104915 Deoreciated Cost of Imorovements . . . . . . . . . .................. ... = $ 79.147 "As-is" Value of Site lmoravements... .... ..................... ..=$ 120,000 Estimated Remainino Eoonomic life tHUD and VA onlv\ 30 Years INDICATED VALUE BV COST AFPROACH .. . . ... . ............. = $ 249100 I--~-"'" ,~...,..~ =$ Indicated Value bv Income Ao''''ach l SUmmary of Income Approach (including support for market rent and GRM) l l Is the develooerlbuilder in oontrol of the Homeowners' Association (HOA\? liVes I INo Unlttv.els\ rlDetached IIAttached Provide the Iollowino Information lor PUDs ONL V if the develooer.tluilder is in control of the HOA and the subiect orooertv is an attached dwellinn unit. leoal name of oroiect Total number of ahases Tolal number of units Total number of units sold . Total number of units rented Total number of units for sale Data sou';;;s\ Was the oroiect aealed bv the conver~on of en existi~ buildinnts' into a PUD? nVes I I No It Yes, date of conversion. . Does the "'oiect contain env mullklwellinn units? r lVes r lNo Data sO",eels\ . he the units, common elements, and reaealion facitities complete? DVes DNo If No, desaibe the status of completion. . he the common elements leased to or by the Homeowners' Association? UVes UNo If Yes, desa-ibe the rental terms and opllon.. Desaibe common elements and rea-eatianal facifilies. Uniform Residential Appraisal Report file No. PVT9038 Freddil Mac Form 70 M.dl2005 Proclut>>d utl\9ACI....e. aoo.23U121 www.ldweb.com p.3or6 FlItlI'llt Mil Form 1004 M.-dt 2005 lroC05082906 REV-1508 EX+ (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Shive, Leroy J. Sr. FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 4, 1987 Holiday Rambler VIN # 393412378048H 1.1995 Ford Taurus VIN # 4942060310384 (Junk) 2.'1986 Ford Truck VIN # 3827494410384 TOTAL (Also enter on line 5, Recapitulation) , (If more space is needed, insert additional sheets of the same size) 9922.34 REV-1511 EX+ (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Shive, Leroy J. Sr. FILE NUMBER Debts of decedent must be reported on Schedule L ITEM NUMBER A. DESCRIPTION AMOUNT 2. Attorney Fees to Jam e sM. B a c h, At tor n e y At Law Funeral Home Club-Dinner News Law Journal B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) J. Social Security Number(s)/EIN Number of Personal Representative(s) 12,396.11 City 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Rd. City iEnola Relationship of Claimant to Decedent 4. Probate Fees 5. Mortgage Payments to M&T Bank 10/06 to Present 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shive, Leroy J. Sr. Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. VALUE AT DATE DESCRIPTION OF DEATH ~-I I I , I il I ! L.....-=.. H ~ ~ j.......J. I [1_1 E'-=i -=1 I ..-=i I l "-1 t=' -' ~1 U='~'~I L_~~J' L..",,,,,,,," . I I r=" 1'--,oon,J 1...___.__---' r...r-....---.1 I . r-'~1~1 !=._.ca_.,/ l______1 FILE NUMBER ITEM NUMBER 1. r I Mortgage (payments continue until home is sold) j r"""......",..""""""i"".."._,........,"""'-,..""""''''''''''''''''...'''''''''''...._..,'''''".,.,''"..,,---'"'"''''''''''"'''"'''''''''''''""'"'''''''1 ~,==~",.....,==_"'"="''-_~O,~''"'''''',..,,'''''---''''',~~=,==~=''''''~_===''''~"~=,=~'"'=c~.".."""""''''..c,''~'''='"'=;~'""'''_4~O,"""l r------i ~~1!!l:"~~'..'.i.~ ~_......~6..~~~--=......___..a;::",.__ -~~.Xl.'>i~~~~~~;n,':~~4 I r=-~-===..,... -<-'> .. ------=.,..,,=.,.,...,....,."'===', ~,._-"..........'>..........-_''''''''''"''''''''''----~'"......,-''''''''--_._".."'''''''',..,,'''~ I , r====-""="''''=.,="~'''-=-'''-~'~-'''''=''''''''"..~=''~=====~--''~'''''''''.=-"'''''~==''''''='-'-".=,~"'-="""'"""''''''''''.=~"J L~~jr'~~!l'I;U~ltitml",.l~,W~~!,l'MWlli.'lili,ti:l'.S::..~~~IiilIi~_'~~ij'1'WlifU'l,~iM~~~j r j I I 1 I ~--_-d . ,~" -~._~.,....._===",~=-"", ",...",..,.~~ I -,-."",,,<,,,,,,,-,,""'""""-"""'''''''"'''''''''''''"''--'''''-~--'--''''''"-'''''''''''''''-''-''''''_:-'''-."i "~''''''''''''"'~-''==---==-~,=~-'''''==''===-'''''_'"__'''''''''=''',,.,'''__''''''''''''''''~..""',r..,""",~"""~.-=="""'""''''~~ .....,--,.......,_....._-_..._,~-"-",.'"~-""'..,"'~ I --~ r-=~...e:."'~'\t,"!'r:~.::..~.-.-.:=:~:'t~=~~"eu::~~~r.-~t,~~,~:tt~~~~~~~e:...'C!.~~~~":".:n..1t;.:'.:=r~~,l:~~'~~~~~~~:..i."';J!'_l:~~~:~.ee~~~=~:.:~~~.:.;:.;~~~c:.~t:::':,~~.!:.t~~~.:::J i I ~-----~ ~,~,=""=".,.,",..,,"'''''''''''"=~,,=,,~,=,~,~-".=''''=,,=."'"'~""','''".,~,"~"',.,'''''".,,"''''n''"~.'''~,.,,='''"O,"'"''''='''''''''''''''_''''''''''''''''"""",=",,,~.,,,,.,~,.~l f ! r ! ~~~~ r. II ~~~.tae&'tiJ;lIl:-i!i!l.~ ~1' ",,,,,~,,,,,,,,,,......'ii TOTAL (Also enter on line 10, Recapitulation) $ {If more space is needed, insert addllionar'sheets of the same size) REV-l513 EX+ (9-QO) , , *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Shive, Leroy J. Sr. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS {include outright spousal distributions, and transfers under r~_._...~.~.__.~,,__~~~~j.al.(.l1}J_'___"_'~~_='~~1 f,.----....:....--.."-...l iF."""""""'""'''"'''''''''J''''''""'",,......,,"'<'1J lLer~!_~hiv:~:~.?129_~4th.St. Ha~:bur~, PA .171 ~_______j I:~~__......._..~_..,.".........."... L""~"';!ffi11~~>:iJ [~enn~~~hi~~2~~~GOOd. HO~: Rd::, En,ola, PA 17025~_._._~J ~~;-.".,....=...-..~~.~~..._.] ~--.._-- .. .. ..~ - f--..................._....M...........'........ 1...-~~.._..._=~-"~~..6%1.. . ______.. .__________.. ] . .=...~=~'A=..~._... Brenda K. Ramsey, 430 S. Enola Dr., Enola, PA 17025 daughter I :..... .. 16~66%.. ~~"""""""""'.............._..,.,.,_......,._,..__..,..."._,.....",~.........-,..........,.=-.,."..=-..."..-~r.........,..____~_. ""~"'~......."""'""".....",.-=-................... f1I.~~'\i~~~~.ti1.i;t~~ r.~......_.._"...._....._-_..._"...._..-. _....._...._...____.__"",___.M_] r-~.---~'---.--l I Shirley A. Brown, 26 Sealer Creek Rd., Annville, PA 17003 ldaughter I L__..."_.,,_,._.__.~.__~._,___.__""__~_.__._--_._..."~..~._. l_._",~.._",,--~_.- r-"-"----"-.----------..--~-..--------.J r-...,.-,.-'--~-.".-"-.'i I~herry L. Koppenhaver, 350 Middle Rd., Newville, PA 17241 ldaughter J 1.:.;;;:;:;:....-==..:::::-..;;;;;;='-=::.-;;;::.;:;;:-..=;:==-'~-7---;,_.~.;:::=::;;:;;:;.::::::..1 ~~:.-=~;;;:;;;::;::;;;:;;;;;:;~:::...i [DOris J. Potteiger, 1800 Good Hope Rd, Enola, PA 17025 I Ldaughter I ....._._....._.....___..._____.__._...._.__..___.....__._.______.....___..J __________.-.J [==J [==..=~~~~~.~=~~~.==_.-.=~~_~~~=__=~=] [~=~=~~~..:~~~-] [=-=:J [=_.1 . C-.------..- --- l [-=-~~=__~~~=~~=J ..._........_....-..-.._..__.__..-_...__..._--_.~_._.__....-..-.-........-.,-.....! . [-'I , ...., [--......--...----.....l f'~--.-.,."'.~~~-l ____.._...1 1___..._._............._.._._.___...__..__,___,...._...__._____.~__j . _.__~"_,_..._...___,_J ,....."'".""""'..,,,.,,.,,.........."'_.._- [~~--l [--.::..~~..:~~=~~--~~~.==----..==-..._..-J [-._~--~=...-~..:~-..:.] . -'::J ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18,AS APPROPRIATE, ON REV.1500 COVER SHEET II' NON-TAXABLE DISTRiBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 18 I[~=~~=~==~-====J I I Lj~=~ NUMBER I ~J i 1. L____ [-1 2.1 __J [-.... 3 , ._~--j r"~"-'" L.._,_~.J [51 __...J [~--:::l .___~.J r----j I I 1..._.~......_""...i1 [--""'1' __,......J '--I 1._..._...."...1 r----1 L......_..I r~-'""-i L.~" .J AMOUNT OR SHARE OF ESTATE RELATIONSHIP TO DECEDENT Do Not List Trustee(s) r""'.,' ' . ...--.... .~~~~Ci;~]' L. . , .~'4C~~mjj,~~ . ~~:'~1Ji ~~V'..t!.~~~fl .:~~ll\31:!1il:l1J;\1:iil!lt'jtl!~;HlM!.ji!:~~~1iI.".;.'ii.'l:l:tm B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS r--..--..-...............-----.----..-..~--_.---.-.....----.._-.......--...---.....-----..---.--.-...-...---.1 ! I 1....---..-....-...-........--,......,....-.-----................---....,.~...._....................._.....--,....-.........--,..._...-_.-.......""......-..,..............-...-.....j . ~ .~~f'(,j~fmr.~~_Ml.'l1I:i " ..' ~ .:.. ..i;<;p'r,:'i1'!=F1:,f!tlil4"J~H1~S~~ TOTAL..OF PART" - ENTER TOTAL NON.rAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEI:T (if more space is needed, insert additional sheets of the same size) ." ." I , ~ , ~ JAMES M. BACH ATTORNEY AT LAW 352 S. SPORTING HILL RD. MECHANICSBURG, PA 17050 (717) 737-2033 FAX (717) 737-4220 July 24,2007 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 RE: Estate of Leroy J. Shive, Sr. Dear Register of Wills: Enclosed herewith please find the original and one copy of the Pennsylvania Inheritance Tax Return. I am also enclosing a $15.00 check payable to the Register of Wills which represents the filing fee. Accordingly, will you be kind enough to process this return in your normal fashion. We understand that there are no taxes being paid at this time due to a lack of money in the estate to pay. The taxes will be paid upon the sale of the real estate. Respectfully, l~'lh~ t:ry at lAw JMB / elf Enclosures: Check for $15. 00 Pennry/vania Inheritance Tax Return