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Home My WebLink About07-08-08 (2)~` ~ 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 280601 INHERITANCE TAX RETURN Hamsburg, PA 17128-0601 RESIDENT DECEDENT 21 08 0208 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth ' 02/21 /2008 ' ' 10/01 /1935 Decedent's Last Name Suffix Decedent's First Name MI __ _ _... . .Hair Harold L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number. THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW <;~.', 1. Original Return 2. Supplemental Return ., ,,. 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) ~: 6. Decedent Died Testate 7. Decedent Maintained a Living Trust _. _, _ _ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death ... .. 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number John M. Eakin ' (717) 766-3172 Firm Name (If Applicable) REGISTER OF WILLS U ~~ONLY C7 ~ ;: First line of address _ ,'"~ ~ 4.._ ~' ~. . Market Square Building ~;~ ~.- r-' ~ ~', , 'v ~ ___ _ _ ~ I c_ _, CO _, Second line of address 17 c~~~ r ~~ ~ ^O _ } r ~' _ _ + City or Post Office fA ~ILED _ < _;,t State ZIP Code N ;- Mechanicsburg -U PA 17055 ~'' _, ~ Correspondent's a-mail address: Under 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 representative is based on all information of which preparer has any knowledge. SIGNATI~J2E OF PERSON RESPONSIBLE FOR FILING RETURN 310 Old Stone House Road, Boiling Springs, >IGNAT f~ pR~REF3, OTHER THAN REPRESENTATIVE ADDRESSI Market Square Building, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 V -~ PA 17007 J REV-1500 EX Decedent's Social Security Number Harold L Hair ' Decedent's Name: _._.. .~... ~...~. ____.. .._..,.._._.__....w._ .. _.~ .... ~m._. ~ __~.~.~_. _m.. _._.~.~... RECAPITULATION 1. Real estate (Schedule A) . ......................................... ... 1. 2. Stocks and Bonds (Schedule B) .................................... ... 2.' 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. 6. Jointly Owned Property (Schedule F) ::::~::.~ Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) <;`°`:~ Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 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/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to 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 102,000.00 3, 349.52 '. 105,349.52 2, 925.62 ', 790.92 3,716.54 101,632.98 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 101,632.98 ' 16. 17. Amount of Line 14 taxable "" at sibling rate X .12 ' ' 17. 18. Amount of Line 14 taxable at collateral rate X .15 ' 1 g. 19. TAX DUE ........................... ..............................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 101,632.98 4, 573.48 15056052059 Side 2 15056052059 file No. R DGEHILL169 Pa a #1 SUMMARY OF SALIENT FEATURES Subject Address 169 RIDGE HILL ROAD Legal Description DEED BOOK 0030U PAGE 00741 Cny MECHANICSBURG County CUMBERLAND State PA Zip Code 17050 Census Tract 0118.01 Map Reference ADC PAGE 17 H-2 Sale Price $ N/A Date of Sale N!A Borrower/Client N/A Lender JOHN EAKIN-ATTORNEY AT LAW Size (Square Feet) 1,239 Price per Square Foot $ Location AVERAGE Age 78 YEARS Condition FAIR Total Rooms 4 Bedrooms 2 Baths 1 Appraiser ROBERT K. BANZHOFF Date of Appraised Value 5114!08 Final Estimate of Value $ 102,000 Farm SSD - "WinTOTAI" appraisal software by a la mode, inc. -1-800•ALAMODE Central Penn Appraisals, Inc. (717)137-4600 File No. RIDGEHILL169 Pa a #2 Inifnrm Ra~idPntial ADDraIS81 RL'DOft Flle# RIDGEHILL169 The u se of this summa a raisal re ort is to rovide the lender/client with an accurate. and ode uatel su orted, o inion of the market value of the sub'ect roe Pro a Address 169 RIDGE HILL ROAD Ci MECHANICSBURG State PA Zi Code 17050 Bonower N/A Owner of Public Record ESTATE: HAROLD HAIR Coun CUMBERLAND Le al Descri lion DEED BOOK 0030U PAGE 00741 Assessor's Parcel # 38-18-1344-031 D Tax Year 2008 R.E. Taxes $ 890 Nei hborhood Name SILVER SPRING TOWNSHIP Ma Reference ADC PAGE 17 H-2 Census Tract 0118.01 Occu ant Owner Tenant Vacant S ecial Assessments $ 0.00 PUD HOA $ er ear er month " Pro a Ri hts A raised Fee Sim le Leasehold Other describe Assi nment T e Purchase Transaction Refinance Transaction Other describe PRIVATE Lender/Client JOHN EAKIN-ATTORNEY AT LAW Address MARKET SQUARE BUILDING MECHANICSBURG PA 17055 Is the sub~ect roe current) offered for sale or has R been offered for sale in the twelve months riot to the effective date of this a raisal? Yes No Re ort data sources used, offerin rice s ,and dates . I ^ did ^ did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not ertormed. N/A Contract Price $ NIA Date of Contract N!A Is the roe seller the owner of ublic record? Yes No Data Source s Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? ^ Yes ^ No K Yes, re ort the total dollar amount and describe the items to be aid. Note: Race and the racial composition of the neighborhood are not appraisal factors. Net 1i6orfiood Chdre"hte~ladgi" 4fre=UnlfHousln ~Tre ds . _ Ofie-QriRf~Od ~ °" '' P ' 1 Land (Yoe % Location Urban Suburban Rural Pro a Values Increasin Stable Declinin Buitt•U Over 75% 25-75% Under 25% Demand/Su I Shorts a In Balance Over Su I Growth Ra id Stable Slow Marketin Time Under 3 mths 3-6 mths Over 6 mths Nei hborhood Boundaries THE HOME IS LOCATED NORTH OF ROUTE 11 WEST OF RICH VALLEY PRICE AGE $ 000 rs 120 Low 0 900 Hi h 100+ One-Unit 60 % 2.4 Unit 0 % Mutti-Famil 0 % Commercial 5 % 'ROAD IN SILVER SPRING TOWNSHIP. 200 Pred. 15 Other 35 % Nei hborhood Descri lion This suburban nei hborhood has relative) eas access to em to ment and services and is com etitive with other nei hborhoods in the eneral area. Most have similar amenities. No unfavorable factors were observed which would adverse) effect marketabilit . Market Conditions includin su ort for the above conclusions THE MARKET IS STILL RELATIVELY GOOD IN THIS AREA WITH LOW UNEMPLOYMENT AND CONTINUING LOW INTEREST RATES. Dimensions SEE LEGAL DESCRIPTION Area .44 ACRES Sha a IRREGULAR View AVERAGE S ecilic Zonin Classification R1 SINGLE FAMILY RESIDEN~ Zonin Descri lion SINGLE FAMILY RESIDENTIAL Zonin Com fiance Le al Le al Nonconformin Grandfathered Use No Zonin Ille al describe Is the hi hest and best use of subject roe as im roved or as ro osed er fans and s ecitications the resent use? Yes No fl No, describe UtIllUea Public Other(descrlbe) Public Olher(describe) OfFsitelm ovements-T Public Private Electrici Water Street ASPHALT Gas NONE SanRa Sewer Alle NONE FEMA S ecial Flood Hazard Area Yes No FEMA Flood Zone C FEMA Ma # 4203700015B FEMA Ma Date 5/2!1983 Are the utilities and off-site im rovements ical for the market area? Yes No ff No describe Are there an adverse site conditions or external factors easements encroachments, environmental conditions, land uses, etc. ? Yes No If Yes, describe There are no a arent adverse easement encroachments or other adverse conditions on this site. General ~~411~ tldn ' `'~F"c . ~~Jbri F 3x ' ° :~^ ~~,' O~~ '~ ~ :.[~! ~ dlt1~~ Ih, ~lor ;;;,r trial Li '. Idoi)~. Units One One with Accesso Unit Concrete Slab Crawl S ace Foundation Walls CONBLK/AVE Floors CARPNIN/AVE # of Stories 1 Fuil Basement Partial Basement ExtedorWalis VINYUAVE Walls DW/WPNUAVE T e Det. Att. S-DetJEnd UnR Basement Area N/A s .tt. Roof Surface SHINGLE/AVE Trim/Finish WOOD/AVE Existin Pro osed Under Const. Basement Finish N/A % Gutters & Downs uts ALUMINUM/AVE Bath Floor CARPETlAVE Desi n S le RANCH Outside En /Exit Sum Pum Window T e DBL HUNG/AVE Bath Wainscot FIBERGLASSlAVE Year BuiR 1930 Evidence of Infestation Storm SaslVlnsulated STORM/AVE Car Stora a None Effective A e rs 30 ^ Dam ness ^ Settlement Screens YES/AVE Drivewa # of Cars 3 Attic None Heatin FWA HWBB Radiant Amenfties Woodstove s # Drivewa Surface STONE Dro Stair Stairs Other WD STO Fuel ELECTRIC Rre laces # Fence Gara e # of Cars 3 Floor Scuttle Cooiin Central Air Conditionin Patio/Deck Porch Car ort # of Cars Finished ^ Heated ^ Individual ^ Other ^ Pool ^ Other ^ Att. ®Det. ^ Built-in A fiances ^ Refri erator ^ Ran e/Oven ^ Dishwasher ^ Dis osal ^ Microwave ^ Washer/D er ^ Other describe Finished area above rode contains: 4 Rooms 2 Bedrooms 1 Baths 1 239 S uare Feet of Gross Livin Area Above Grade . Additional features s ecial ener efficient Rems, etc.. NEWER VINYL SIDING LARGE 3 BAY GARAGE. Describe the condition of the roe includin needed re airs, deterioration, renovations remodelin etc.. THE INTERIOR OF THE HOME IS IN NEED OF UPGRADES PATCH PAINT FLOORNG ETC. THE MAIN LIVING ARF~, IS HEATED BY A WOOD STOVE AND THE BEDROOMS HAVE EBB HEAT. Are there an h sits) deficiencies or adverse conditions that affect the livabili ,soundness, or structural inte of the roe ? Yes No ti Yes, describe Does the roe eneral) conform to the nei hborhood functional util' , s le, condition, use, construction, etc. ? Yes No tl No, describe Freddie Mac Form 70 March 2005 Page 1 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE File No. RIDGEHILL169 Pa a #3 Inifnrm Rf?siriPntial Anoraisal Report Fllnl~ RIDGEHILL169 There are 0 com arable ro erties cunentl offered for sale in the subject nei hborhood ran In in rice from $ 0 to $ 0 There are 3 com arable sales in the subject nei hborhood within the ast twelve months ran in in sale rice from $ 103 800 to $ 112 500 FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 169 RIDGE HILL ROAD MECHANICSBURG. PA 17050 7588 WERTZVILLE ROAD CARLISLE 6998 WERTZVILLE ROAD MECHANICSBURG PA 17050 1321 WILLOW MILL PARK RD MECHANICSBURG PA 17050 Proxim' to Sub'ect ~~ 4.07 miles NW 3.45 miles NE 3.92 miles E__ Sale Price _ . ~°' ' $ 112 358 $ N A ~ ~ ar:.: _ $ 105 000 : ' $ 103 800 _ Sale Price/Gross Liv. Area _ $ 1.11.. 131.41 s .tt. ^ ` ' '~~ -' $ 79.55 s ft. : - _' $ 68.47 s .tt.' ' ` ' Data Sources ~ `" ASMT RECORDS/MLSIAGENTI ASMTRECORDS/MLS/AGENT/ ASMT RECORDS/MLS/AGENT/ Ver'rfication Sources SETTLEMENT DEPT. SETTLEMENT DEPT. SETTLEMENT DEPT. VALUE ADJUSTMENTS DESCRIPTION r DESCRIPTION + - $ Ad'ustment DESCRIPTION + - $ Ad'usbnent DESCRIPTION + - $ Ad'ustment Sales or Financing Concessions CONVENTION SIRHLP 3 294 CONVENTION NONE KNOWN CONVENTION SLRHLP 2 684 Date of Sale/Time 4/16/Ofi/164DM 11/30/07/73DM 12l14/07/44DM Location AVERAGE AVERAGE AVERAGE AVERAGE LeaseholdlFee Sim le FEE SIMPLE FEE SIMPLE FEE SIMPLE FEE SIMPLE Site .44 ACRES .53 ACRES .34 ACRES .43 ACRES View AVERAGE AVERAGE AVERAGE AVERAGE Desi n S le RANCH RANCH RANCH RANCH Oual' of Conshuction AVERAGE AVERAGE AVERAGE AVERAGE Actual A e 78 YEARS 68 YEARS 55 YEARS 37 YEARS Condition FAIR AVERAGE -10 000 AVERAGE -10 000 FAIR Above Grade Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Total Bdrms. Baths Room Count 4 2 1 5 2 1 5 3 1 4 2 1 Gross Livin Area 1 239 s .tt. 855 s .tt. +3 800 1 320 s .ft. 1 516 s .tt. -2 800 Basement & Finished Rooms Below Grade NIA N/A N!A N/A N/A N/A N!A N/A Functional Utili AVERAGE BTR AVERAGE -5 000 BTR AVERAGE -5 000 BTR AVERAGE -5 000 Heatin Coolin EBB/ NO CA FA/CA -3 000 EBB/ NO CA EBB/ NO CA Ener Efficient hems TYP FOR AREA TYP FOR ARF~4 TYP FOR AREA TYP FOR AREA Gars e/Ca ort 3 CAR GARAG 2 CAR GARAG +4 000 NONE +12 000 1GAR/1CPORT +6 000 - Porch/Patio/Deck NONE DECK -1 000 NONE NONE • NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE • Net Ad'ustment otal ' + - $ -11 200 + - S -3 000 + - $ -1 800 Adjusted Sale Price ~ ; - ' Net Adj. 10.0 % of Com arables ±' I Gross Ad'. 23.9 % $ 101 158 Net Adj. 2.9 % Gross Ad'. 25.7 % $ 102 000 Net Adj. 1.1 % Gross Ad'. 13.3 % $ 102 000 - I did did not research the sale or Vanster histo of the subject roe and com arable sales. h not, a lain M research did did not reveal an rtor sales or transfers of the subject roe for the three ears rior to the effective date of this a raisal. Data Sources LOCAL MLS & COUNTY ASSESSMENT RECORDS M research did did not reveal an rior sales or transfers of the com arable sales for the ear rior to the date of sale of the com arable sale. Data Sources LOCAL MLS & COUNTY ASSESSMENT RECORDS Re ort the results of the research and anal sis of the rior sale or transfer histo of the sub'ect roe and com arable sales re ort additional rior sales on a e 3 . ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3 Date of Prior Sale/Transfer NO PRIOR SALE NONE KNOWN TO EXIST NONE KNOWN TO EXIST NONE KNOWN TO EXIST Price of Prior Sale/Transfer IN THE PAST 3 YEARS OTHER THAN ABOVE OTHER THAN ABOVE OTHER THAN ABOVE Data Sources COURTHOUSE RECORDS COURTHOUSE RECORDS COURTHOUSE RECORDS COURTHOUSE RECORDS Effective Date of Data Sources 5!29/08 5/29/08 5129/08 5/29/08 Anal sis of rior sale or Vansfer histo of the subject roe and com arable sales There were no unusual characteristics observed in the rior sales histo of the sub'ect ro ert or com arable sales. Summa of Sales Com orison A roach All three sales are considered to be reliable indicators of value and are wei hted similar! in the final reconciliation. Insufficient sales in close roximit to the sub'ect roe re uire the a raiser to extend search arameters. In this market area and rice ran a it is not unusual to o a further distance for com arables. In order to find com arables sales it was necessa to use less recent sales. All three com arable sales are located in the same market area as the sub'ect ro ert and would be considered b the same ere ective urchaser if all were on the market at the same time as the sub'ect. Com arables sales used are all closed sales. Indicated Value b Sales Com orison A roach $ 102 000 Indicated Value b :Sales Com orison A roach S 102 000 Coat A roach (ii develo d) $ N/A Income A roach (if develo ) S N/A - This appraisal is made ®"as is", ^ subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed, ^ subject to the following repairs or alterations on the basis of a hypothetical condhion that the repairs or aherations have been completed, or ^ subject to the • followin re wired ins ection based on the exbaordina assum lion that the condition or deficlenc does not re uire alteration or re air: Based on a complete visual insppeection of the Interior and exterior areas of the subject propsAy, defined scope of work, statement of assumpflons end limiting conditions, and eppralser's certification, my (our) opinion of the market value, as defined, of the real property that Is the sub)ect of this report la S 102 000 as of 5/14/08 which la the date of Ina lion end the effective date of this a raisal. Freddie Mac Form 70 March 2005 Page 2 of 6 Fannie Mae Form 1 D04 March 2005 Form 1004 - "WinTOTAL' appraisal software by a la mode, inc. -1.800-ALAMODE file No. RIDGEHILL169 Pa a #4 i ~nifnrm RasirlPntial Appraisal Report File# RIDGEHILL169 THE SCOPE OF WORK IS TO ESTIMATE THE FAIR MARKET VALUE OF THE SUBJECT PROPERTY AS DEFINED BY FANNIE MAE AND OR FREDDEI MAC. THIS IS DONE BY USING THE COMPARISON APPROACH AND THE COST APPROACH WITH NEWER CONSTRUCTION. THE INCOME APPRAOCH IS USED WHEN THE PROPERTY IS A SINGLE FAMILY RENTAL PROPERTY. THE APPRAISER IS NOT A PROFESSIONAL HOME INSPECTOR AND DOES NOT WARRANT THE ABSENCE OR PRESENCE OF DEFECTS. THE INTENDED USE OF THIS APPRAISAL IS FOR LENDING PURPOSES ONLY OR THE USE OF THE CLIENT IN PRIVATE CASES. NO OTHER SHOULD RELY ON THE FINAL ESTIMATE OF VALUE OR ANY OTHER CONCLUTIONS CONTAINED IN THIS REPORT. THE INTENDED USER IS THE LENDER/CLIET AND NO OTHER. C~'STAPPl~OACHTOVAIUE'iiof ~ "ulfgtl ~'eifAlfl;~ae) _ Provide ode uate information for the lender/client to re licate the below cost ti ures and calculations. Su ort for the o inion of site value summa of com arable land sales or other methods for estimatin sfte value ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SffE VALUE ...................................................................... _$ Source of cost data MARSHALL & SWIFT COST VAULATION SERVICE DWELLING S .Ft. $ _____ _$ Qual' ratio from cost service AVE. Effective date of cost data 12!2007 S .Ft. $ _$ Comments on Cost A roach ross livin area calculations, de reciation etc. THE MECHANICALS AND UTILITIES WERE WORKING AT THE TIME _ $ Gara e/Ca ort S .Ft. $ _.__.... _$ OF INSPECTION. Total Estimate of Cost-New _$ Less Ph sical Functional External De reciation =$ De reciated Cost of lm rovements ................._....._____....._.......... _$ 'As-is' Ualue of Site Im rovements ......._......._...._......._....__......... _$ Estimated Remainin Economic Life HUD and VA onl Years INDICATED VALUE BY COST APPROACH ..........................................._ _$ ' '. ° ' ' INCOME APff~ROACH TO VALU E lnoC~ ~ Iced ~ i~pjigle Miae' ~ ' Estimated Month! Market Rent $ N/A X Gross Rent Mufti liar N/A = $ N/A Indicated Value b Income A roach Summa of Income A roach includin su ort for market rent and GRM E _ ~ P~10,I~G~aINF6RMA~I~N~f~ P~J4~1n appllEa6le) , _ Is the develo er/buiider in control of the Homeowners' Association HOA T Yes No Unit s Detached Attached Provide the foilowin information for PUDs ONLY ft the develo erNuilder is in control of the HOA and the sub'ect roe is an attached dwellin unR. Le al Name of Pro'ect Total number of hoses Total number of unfts Total number of unfts sold Total number of units rented Total number of units for sale Data source s Was the ro'ect created b the conversion of existin buildin s into a PUD? Yes No ft Yes, date of conversion. Does the ro ect contain an mufti-dwellin units? Yes No Data Source Are the units common elements, and recreation facilities com lete? Yes No ft No, describe the status of com letion. Are the common elements leased to orb the Homeowners' Association? Yes No ft Yes, describe the rental terms and o lions. Describe common elemerds and recreational facilities. Freddie Mac Form 70 March 2005 Page 3 of 6 Fannie Mae Form 1004 March 2005 Form 1004 -'WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE File No. RIDGEHILL169 Pa a #5 Uniform Residential Appraisal Report File# RIDGEHILL169 This report form is designed to report an appraisal of a one-unit property or a one-unit property wfth an accessory unit; including a unit in a planned unit development (PUD). This report form Is not designed to report an appraisal of a manufactured home or a unft in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, Intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the Intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEFINITION OF MARKET VALUE: 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, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definttion 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 each acting in what he or she considers his or her own best interest; (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. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adJustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for information that he or she became aware of during the research involved in performing this appraisal, The appraiser assumes that the title is good and marketable and wfli not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in performing the appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a professional manner. Freddie Mac Form 70 March 2005 Page 4 of 6 Fannie Mae Form 1004 March 2005 Form 1004 -'WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE File No. RIDGEHILL169 Pa a #6 Uniform Residential Appraisal Report fllea RIDGEHILL169 APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I pertormed a complete visual Inspection of the interior and exterior areas of the subject property. I reported the condition of the Improvements In factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I pertormed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locatlonally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property Is located. 13. I obtained the Information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken Into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated In this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective Interest in the property that Is the subject of this report, and I have no present or prospective personal Interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any Individual or Individuals in the pertormance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed in this appraisal report. I certify that any Individual so named is qualified to pertorm the tasks. I have not authorized anyone to make a change to any item In this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "WinTOTAI" appraisal software by a la mode, inc. -1-800-ALAMODE File No. RIDGEHILL169 Pa e #7 Uniform Residential Appraisal F{epoR Flle# RIDGEHILL169 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage Insurers; government sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves any one or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any Intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penahies including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either asub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were In place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER A S TE C RT RESIDENTIAL R.E JbPRAI Signature Name RO RT K. BAN H F Company ame CENT NN APPRAISAL I C. Company Address 24 WEST MAIN STREE SHIREMANSTOWN. SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number (7171737-4600 Email Address Date of Signature and Report May 29 2008 Effective Date of Appraisal 5/14108 State Certification # RL001231 L or State License # or Other (describe) State # State PA Expiration Date of Certification or License 6/30i2o09 ADDRESS OF PROPERTY APPRAISED 169 RIDGE HILL ROAD MECHANICSBURG PA 17050 APPRAISED VALUE OF SUBJECT PROPERTY $ 102,000 LENDER/CLIENT Name Company Name JOHN EAKIN-ATTORNEY AT LAW Company Address MARKET SQUARE BUILDING MECHANICSBURG PA 17055 Email Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License SUBJECT PROPERTY ^ Did not Inspect subject property ^ Did Inspect exterior of subject property from street Date of Inspection ^ Did inspect Interior and exterior of subject property Date of Inspection COMPARABLE SALES ^ Did not inspect exterior of comparable sales from street ^ Did Inspect exterior of comparable sales from street Date of Inspection Freddie Mac Form 70 March 2005 Page 6 of 6 Form 1004 - "WinTOTAL"appraisal software by a la mode, inc. -1-800-ALAMODE Fannie Mae Form 1004 March 2005 REV-1508 EX+ (6-98) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDVLE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Harold L. Hair 21-08-0208 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. (If more space is needed, insert additional sheets of the same size) Priority 50 Plus Account Statement PNC Bank For the period 0 2/1 312 0 0 8 to 03N 312008 HAROLD L HAIR DECD 169 RIDGE HILL RD MECHANICSBURG PA 17050-1745 Primary account number: 50-7009-0593 Page 1 of 2 Number of enclosures: 0 O For 24-hour banking, and transaction or interest rate information, sign on to 'a PNC Bank Online Banking at pnc.com. For customer service call 1-888-PNC-BANK between the hours of 6 AM and Midnight ET. Para servicio en espanoT, 1-866-HOLA-PNC Moving? Please contact us at 1-888-PNC-BANK ® Write to: Customer Service PO Box 609 Pittsburgh PA 15230-9738 Visit us at pnc.com TDD terminal: 1-800-531-1648 For hearing impaired clients only Priority 50 Plus Harold L Hair Decd Interest Checking Account Summary Account number: 50-7009-0593 Balance Summary Beginning Deposits and Checks and other balance other additions deductions 552.58 2.04 30.07 Average monthly balance 532.93 Ending balance 524.55 Charges and fees .00 Transaction Summary Checks paid/ Check Card POS Check Card/Bankcard withdrawals signed transactions POS PIN transactions 1 0 0 Total ATM PNC Bank Other Bank transactions ATM transactions ATM transactions 0 0 0 Interest Summary Annual Percentage Yield Eamed (APYE) 0.09$ Number of days Average collected Interest Paid in interest period balance for APYE this period 30 532.93 .04 Withholding Interest earned Withholding this period year-to-date year-to-date .01 .16 .01 Please see the Activity Detail section for additional information.. As of 03/13, a total of $.16 in interest was paid this year. Activity Detail Deposits and Other Additions Date Amoun[ Description 03!06 2.00 Reverse ACH Debit Effective 03-05-08 03/13 .04 Interest Payment There were 2 Deposits and Other Additions totaling $2.04 Priority 50 Plus Account Statement ~p-1 For 24-hour information, sign on to PNC Bank Online Banking ~ on pnc.com. Account number: 50-7009-0593 -continued Checks and Substitute Checks Check Date Reference number Amount paid number 1345 28.06 02/22 026195825 For the period 0 211 312 0 0 8 to 0311312008 HAROLD L HAIR DECD Primary account number: 50-7009-0593 Page 2 of 2 Online and Electronic Banking Deductions Date Amount Description 03/05 2.00 Direct Payment -Mar Priority 50 Plus XXXXX3233 Other Deductions Date Amount Description 03/13 .01 Interest Withttarlding There is 1 check listed totaling $28.06 There was 1 Online or Electronic Banking Deduction totaling $2.00 . There was ~ Other Deduction totaling s.o1 . Daily Balance Detail pale Balance 02/13 552.58 02/22 524.52 Date Balance Date Balance 03/05 522.52 03/13 524.55 03/06 524.52 Do you receive a Social Security or SSI check by mail? Here are three good reasons to switch to direct deposit. It's Safer -mailed checks can be lost or stolen; Easier -your funds are deposited to your PNC Bank account electronically; and best of all it's Convenient -your money is available without making a trip to the bank. Enrolling is easy. Stop in at any PNC Bank branch or call us at 1-888-762-2265 Gam-12 midnight for more information on how to enroll. __ __ _ 717 243 1358 _ ____ MAY-06-08 L2 :32 FM FRANKPOTTEIGE Frank Potteiger 264 N Middlesc~ Kd Carlisle, Pa 17017 (7171243-13A8 John Eakin Market 5~7uare $uildij~g Mec1~., Pa 170.55 Appraisal for Harold Hair ,169 Ridge Hiil I~d•, Mcc}~. May 5,2008 Refrigerator $40.00 Table & chairs ~ 5.00 Microwave i 0.00 TV 25.00 Desk 60.UU `ouch & chair C no value _ Misc kitchen & smalls 9U.00 2 treadle sewing machines 50.00 Toys & tractors 4?0.00 Cedar chest 10'0Q Craftsman riding mower 440.00 C"raftsman miter box 1'5.00 Wards garden oiler 275.00 welder 200.00 misc hand tools 275.00 band saw 110.00 Chevy 1990 truck SU'U•QU Tota.] Appraisal: $2695.00 Fee Due: $75.00 Thank-you . o~~~., REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE N FUNERAL EXPENSES & ADMINISTRATNE COSTS ESTATE OF FILE NUMBER Harold L. Hair 21-08-0208 Debts of decedent must be reported on Schedule I. ITEM (UMBER A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address City .State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal, estate notice s. The Sentinel, estate notice 9. Robert K. Banzhoff, real estate appraisal fo. Frank Potteiger, personal property appraisal ~ ~ . Register of Wills -Filing Fee Zip Zi p TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 2, 000.00 302.00 75.00 158.62 300.00 75.00 15.00 2,925.62 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~CI~IEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Harold L. Hair 21-080208 Ro„~~- dpt,r~ incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Harold L. Hair 21-08-0208 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1- Sandra K. Long, 310 Old Stone House Road, Boiling Springs, PA 17007 Daughter Entire Estate 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE CISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF HAROLD L. HAIR I, HAROLD L. HAIR, of the Township of Silver Spring, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament. 1. I direct the payment of all my just debts and funeral expenses as soon as the same can be conveniently done after my decease. 2. All the rest, residue and remainder of my estate, real, per- sonal and mixed, of whatsoever na~iire and wheresoever the same may be situate, I give, devise and bequeath to my daughter, SANDRA R. LONG, absolutely and in fee simple. 3. LASTLY, I nominate, constitute and appoint my daughter, SANDRA R. LONG, to be the Executrix of this, my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 15th day of February, A. D. 1989. ~j,'~ ~C~~,~-~'~'( ~ /~~~~~t/ ( SEAL) Harold L. Hair Signed, sealed, published and declared by the above- named HAROLD L. HAIR, as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ~.a. 7 // ~ F~ .. Lw 6~a' ~ C ./, •' 7