HomeMy WebLinkAbout04-0377PETITION FOR PROBATE & GRANT OF LETTERS
Estate of Wilbur S. Houston tr~'~./V°!' i ' 21"04- t~ ?
also known as dFsr:. Register of Wills for the
Social Security No. 174-05-3260 , deceased. County of Cumberland
'0~ ~o~nc~C~J~l of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is/are 18 ,,ears of ...... '~ ........... ~ ..
~ o~ ~, u~uu~ and [ne ~xecutor/rix named in th '
~decedent ~t~d. Februa~ 22, 1984 and cod~l~'~ated ~ none :~ T~L~o~?f the
-~meu ~one a~ea · Renunciation~'~" .... none aRached heret0~ ............
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or
principal residence at 419 Petersburg Road, Carlisle.
Decedent, then 92 years of age, died March 11 2004, at Carlisle Reqional Medical Center.
Except as follows, decedent did not mar~, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows: '
$!21,000.00
$
$~22.000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
' ,~.,4~Hou'sto~
_411 Petersburq Road
Carlisle, PA 1701R
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ·
· ss
COUNTY OF CUMBERLAND ·
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
/J;~re m? this ,/C? ~/~ day of ~ JAt4ES 1~. HOUSTON
, 2004.
/' ,~ ~ ~ _ Rogis, to~
~05.805 ~v 9/s6
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 7714948
No.
Local Registrar
Date
H~os.=,~ ~? COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH · VITAL RECORDS
,t CERTIFICATE OF DEATH
~ ~ : I ~ l~a~ 28,1914 [~ ~~r~ ~ .... ~ ~
,~ ~rlisle, PA 17013 ,~,
~'~¢~ ,,. ie Zi~
~ Wilbur S. Ho~ton ~,~~
,,~ "-~ ..~ .,'~ ~1 ~ ~ [ ~r~and Valley
LAST WILL AND TESTAMENT~I WILBUR .S.j~''HOUSTON
I, WILBUR S. HOUSTON, of Soq~ ~e~Qn.-~ownship, Cumberland
County, Pennsylvania, declare this instrument to be my Last Will
and Testament, in manner and for{~ifollowing:
1. I hereby expressly revoke all Wills and Codicils
heretofore made by me.
2. I hereby direct my Executrix to pay all my just debts,
funeral and administrative expenses out of my estate, as soon as
practicable after my death.
3. I direct that all taxes that may be assessed in
consequence of my death of whatever nature and by whatever
jurisdiction imposed shall be paid out of my estate as a part of
the administration of my estate.
4. Should my wife, Mary M. Houston, survive me for a period
of thirty days following my death, I devise and bequeath the
remainder of my estate to Mary M. Houston.
5. Should my wife, Mary M. Houston, predecease me or die on
or before the thirtieth day following my death, I devise and
bequeath the remainder of my estate as follows:
A. I devise and bequeath forty-eight per cent (48%)
of the remainder of my estate to my son, James Houston,
upon the following conditions:
(1) I request, but do not require, that my son,
James Houston, give to each of my step grandchildren,
to wit: Lisa Moffit, Douglas Moffit, Denyce Moffit
and Kevin Moffit, at least Two Hundred Dollars
($200.00) as a gift by which they shall remember me.
(2) James Houston shall have the right to take
as all or part of this remainder share, my residence
property located at 419 Petersburg Road, Carlisle,
Pennsylvania, but on the condition that if the value
of said real estate, as appraised for inheritance tax
purposes, comprises more than forty-eight per cent
(48%) of the remainder of my estate, he shall be
required to pay to my estate, for the purpose of
distribution to the other residual legatees, sufficient
monies to reduce the value received by James Houston to
forty-eight per cent (48%) thereof; said monies shall be
paid to my estate within ninety (90) days after the
date of the filing of the notice of appraisement by the
Pennsylvania Department of Revenue in my estate.
- 1 -
(3) Should my son, James Houston, predecease me,
I devise and bequeath his share to his issue who
survive me, not including any of my above-named step
grandchildren or his adopted son, Jason Houston, for
whom provision is made elsewhere in this will.
B. I devise and bequeath twenty-four per cent (24%)
of the remainder of my estate to my granddaughter, Cathy
Detweiler. Should Cathy Detweiler predecease me, I devise
and bequeath her share to her issue, per stirpes, who
survive me, not including Jason Houston.
C. I devise and bequeath twenty-four per cent (24%)
of the remainder of my estate to my granddaughter, Deborah
Nastelli. Should Deborah Nastelli predecease me, I devise
and bequeath her share to her issue, per stirpes, who
survive me.
D. I devise and bequeath four per cent (4%) of the
remainder of my estate in equal per capita shares to my
great grandchildren living on the thirty-first day following
my death; Jason Houston, who was born to my granddaughter,
Cathy Detweiler, out of wedlock and later adopted by my
son, James Houston, shall, for the purposes of distribution
under this will, be considered a great grandchild rather
than an adopted grandchild, and shall therefore receive
his share under the provisions of this sub-paragraph.
E. Any gift to grandchildren under my will, whether
made directly or indirectly, because my son has predeceased
me, shall not include my step grandchildren, who have been
provided for elsewhere in this will.
6. I nominate and appoint Farmers Trust Company, Carlisle,
Pennsylvania, Trustee of the share of any beneficiary who may be
a minor. The income and/or principal of said trust may be accumu-
lated or expended for the maintenance, education and support of
such. beneficiary as my Trustee in its sole discretion may
determine; and my Trustee, in the expenditure of income and/or
principal for such purposes, may, at its discretion, apply the
same directly without the intervention of a guardian or pay the
same to any person having the care or control of said beneficiary
or with whom the beneficiary resides, without duty on the part of
the Trustee to supervise or inquire into the application of the
funds by any person to whom any payment is so made. The balance
of such income and/or principal shall be paid to such beneficiary
upon reaching majority, or to such beneficiary's estate in the
event of death prior thereto.
- 2 -
7. I nominate and appoint my wife, Mary M. Houston, as
Executrix of this my Last Will and Testament; and as substitute
Executors I nominate and appoint in order of preference, first,
my son, James Houston; and secondly, my granddaughters, Cathy
Detweiler and Deborah Nastelli, as Co-Executors.
8. I direct that my personal representative and Trustee, as
well as their successors, shall not be required to file bond or
security in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this 'Z~ day of February, 1984.
WITNESS:
(SEAL)
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUMBERLAND :
I, Wilbur S. Houston, Testator, whose name is signed to the.
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and
executed the instrument as my Last Will; that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed to and acknowledged before me, by Wilbur S.
Houston, Testator, this ~~ day of February, 1984.
Testator
- 3 -
JA~ ~,~.~:s ~. HERTZLER, NOTARY PUT~LIC
Cumberland County Carlisle, PA
My Commission Expires January 27, 195"/
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUmbERLAND :
We, Roger M. Morgenthal and Tom H. Bietsch, the witnesses
whose names are signed to the attached or foregoing instrument,
being duly qualified according to law, do depose and say that we
were present and saw Testator, Wilbur S. Houston, sign and execute
the instrument as his Last Will; that he signed willingly and that
he executed it as his free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of
the Testator signed the Will as witnesses; and that to the best
of our knowledge the Testator was at that time 18 or more years
of age, of sound mind and under no constraint or undue influence.
Sworn or affirmed to and subscribed to before me by Roger
M. Morgenthal and Tom H. Bietsch, witnesses, this ~%~ day of
February, 1984.
Witness
Cumberland Coumy CarS,~e~ ~A
My Commission Expires January 27, 1987
- 4 -
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
Wilbur S. Houston
March 11, 2004
21-04-0377
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on April 20, 2004.
Name
Address
James O. Houston
Matthew Houston
Kristine Detwiler
Amber Nastelli
David Nastelli, Jr.
Cathy Detwiler
Deborah Nastelli
Jason Houston
411 Petersburg Road, Carlisle, PA 17013
605 A York Street, Hanover, PA 17331
37 Marilyn Drive, Carlisle, PA 170! 3
22 Fieldview Drive, Newville, PA 17241
22 Fieldview Drive, Newville, PA 17241
37 Marilyn Drive, Carlisle, PA 17013
22 Fieldview Drive, Newville, PA 17241
510 North Railroad Street, Palmyra, PA 17078
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none .
Date: 04/20/04
Name Roger B. Irwin, Esquire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
Capacity:
X
__ Personal Representative
Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003992
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 174-05-3260
FILE NUMBER: 2104-0377
DECEDENT NAME: HOUSTON WILBUR S
DATE OF PAYMENT: 06/01/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 03/11/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $13,415.80
TOTAL AMOUNT PAID:
$13,415.80
REMARKS: IRWIN ET AL
SEAL
CHECK# 021216
INITIALS: VZ
RECEIVED BY'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
REV- 1500 EX + (6-o0)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. Z80601
HARRISBURG. PA 171Z8-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21-200/+-00377
COUNTY CODE YEAR NUMBER
D DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
E Houston Wilbur S. 174-05-3260
THIS RETURN MUST SE FILED IN DUPLICATE WITH THE
CE DATE OF DEATH (M M-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
D 03/11/2004 10/20/1911 REGISTER OF WILLS
TN (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
H (date of death
I~'~ 1. OriginalReturn ~.~2. SupplementalReturn 3. Remainder Return prior to lZ_13_8Z)
cAPS I~ 4. UmitedEstateHp"L ~.~48. Future lnterest Compromise (date of death after lZ-1Z-SZ) 5. Federal Estate Tax Return Required
S P I O ] L_~ 6. Decedent Died Testate L.~ 7. Decedent Maintained a Living Trust
caAC
~r~TK
"-ES
Co"
S T
(Attach copy of Will) (Attach copy of Trust)
II 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit
(date of death between 1Z-31-91 and 1-1-95)
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
NAME
Roger B. Irwin Esq.
FI RM NAM E (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717/249- 2353
1; Real Estate (Schedule A) (1)
COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
122,000700 ~ OFFICIAL U~ ONLY
R
E
C
A
P
I
T
U
L
A
T
I
O
N
C
O
M
T
I
O
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole -Proprietorship
4. Mortgages & Notes Receivable (Schedule D) ' (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) ' (6)
~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
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)
12. Net Value of Estate (Line 8 minus Line 11 )
13.
14.
NTch-te
None
None
131,052.94
None
75,696.74
29,229.00
1,391.70
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax' has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(8) 328,749.68
(11)
(12)
(13).
(14)
30,620.70
298,128.98
298,128.98
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
0.00 x .0 0
298,128.98 x .0 45
0.00 x .12
0.00 x .15
(15)
(16)
(17)
(18)
(19)
0.00
13,415.80
0.00
0.00
13,415.80
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
419 Petersburg Road
CITY
Carlisle
STATE
?A
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
0.00
670.79
(1)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
13,415.80
670.79
0.00
0.00
12.,745.01
0.00
12,745.01
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 Ne
a. retaintheuseorincomeofthepropertytransferred; ......................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. rece ve the prom se for fe of ether payments, benef ts or care? ...................
2.. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ ~ ~]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? ............................................... [~ J-~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ ~ [~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN James 0. Houston DATE
--~ / .~ 411 Petersbur~ Road / /
o ...........................
~;J~J~E%P~EPAREROT~/Z~RJR~E~AT,VE IEWIN & Mc~IG~ ~
~ ~~ ~ ~ 60 West Pomfret Street / .~ .
surviving spou~is 3% [72 P.S. 9116 (a)(1.1) (i)].
For dates of death on or after Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a sullying spouse from tax, and the statuto~ requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficial.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twen~-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 0% [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 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. ~ lS(aX~)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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.
Copyright (c) ~000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REV- 1502 EX + {1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wilbur S. Houston SS~/ 174-05-3260
SCHEDULE A
REAL ESTATE
03/11/2004
FILE NUMBER
21-2004-00377
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
knowled~le of the relevant facts. Real property which is jointly-owned with ri~]ht of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION
OF DEATH
1 419 Petersburg Road, Carlisle, PA - Appraisal - See Attached 122,000.00
TOTAL (Also enter on line 1, Recapitulation) $ 122,000.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97)
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Wilbur S. Houston SSf/ 174-05-3260 03/11/2004 21-2004-00377
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2
3
4
0rrstown Bank - Certificate of Deposit 4000002285
Waypoint Bank - Checking Account 4100012369
Waypoint Bank - Checking Account 100096544
Personal Property - Sold at Public Auction
TOTAL (Also enter on line 5, Recapitulation)
45,204.84
47,917.44
24,956.91
12,973.75
$ 131,052.94
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1508 EX (Rev. 1-97)
REV-1510 EX * (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Wilbur S. Houston SS~/ 174-05-3260 03/11/2004 21-2004-00377
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 American General Annuity 75,696.74 75,696.74
TOTAL (Also enter on line 7, Recapitulation) $ 75,696.74
(If more space is needed, insert additional sheets of the same raze)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97)
REV- 1511 EX + (1-97/
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wilbur S. Houston SS# 174-05-3260
Debts of decedent must be reported on Schedule I.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
03/11/2004
FILENUMBER
21-2004-00377
ITEM
NUMBER
2
3
4
5
6
DESCRIPTION
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Ja.mes O. Houston
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN & McKNIG[-T['
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - Advertising
Gas
Patricia A. Rosendale CPA - 2003
Register of Wills - Filing Fee -
Roy D. Gotshall - Auctioneer
Steven W. Barrett Real Estate Appraisal
Income Tax Preparation
Inheritance Tax Return
AMOUNT
12,865,00
13,625.00
298.00
75.00
31.00
47.00
25.00
1,988.00
275.00
TOTAL (Also enter on line 9, Recapitulation) $ 29,229.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form RI=V- 1511 I=X (Rev. 1-97)
REV-151Z EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wilbur
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
S. Houston SS# 174-05-3260 03/11/2004
FILENUMBER
21-2004-00377
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
4
5
6
7
8
9
Central Penn Medical - Hospital
Cumberland Valley Memorial Gardens
Cumberland Crossing - Nursing
Giant - Luncheon
MET-ED Electric
Shipley Energy - Fuel Oil
The Sentinel - Advertising
Walmart Luncheon
West Shore EMS - Ambulance
Saturday Fee
24.82
190.00
434.86
225.60
102.19
179.13
95.27
38.79
101.04
TOTAL (Also enter on line 10, Recapitulation) $ 1,391.70
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wilbur S. Houston SS~/ 174-05-3260
SCHEDULE J
BENEFICIARIES
03/il/2004
FILENUMBER
21-2004-00377
NUMBER
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 91 l~a)(l.Z)]
Cathy Detwiler
37 Marilyn Drive
Carlisle, PA 17013
Kristine Detwiler
37 Marilyn Drive
Carlisle, PA 17013
James O. Houston
411 Petersburg Road.
Carlisle, PA 17013
Jason Houston
510 North Railroad Street
Palmyra, PA 17078
COI~TINUED
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Granddaughter
Other
Son
Other
AMOUNT OR SHARE
OF ESTATE
24% of
Remainder
1/5 of 4%
48% of
Remainder
1/5 of 4%
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) ?000 form software only The Lackner Group, Inc. Form REV- 1513 EX (Rev. 9-00)
I Number Name & Address of Person Receivin$ Property Relationship Share
5. Matthew Houston Other 1/5 of 4%
605 A York Street
Hanover, PA 17331
6. Amber Nastelli Other 1/5 of 4%
22 Fieldview Drive
Newville, PA 17241
7. David Nastelli, Jr. Other 1/5 of 4%
22 Fieldview Drive
Newville, PA 17241
8. Deborah Nastelli Other 24%
22 Fieldview Drive
Newville, PA 17241
LAST WILL AND 'TESTAMENT OF WILBUR S. tIOUSTON
I, WILBUR S. IIOUSTON, of South Middleton Township, Cumberland
County, Pennsylvania, declare this instrument to be my Lash Will
and Testament, in manner and form following:
1. I hereby expressly revoke all Wills and Codicils
heretofore made by me.
2. I hereby direct .my Executrix to pay all my just debts,
funeral and administrative expenses out of my estate, as soon as
practicable after my death.
3. ! direct that all taxes that may be assessed in
consequence of my death of whatever nature and by whatever
jurisdiction imposed shall be paid out of my estate as a part of
the administration of :ny estate.
4. Should my. wife, Mary M. ttouston, survive me for a Period
of thirty days fOllowing my death, I devise and bequeath the
remainder of my eseate to Mary ~. ttouston.
5. Should my wife, ~-ary M. Houston, predecease me or die on
or before the thirtieth day fol]owin¢~ mv death I de,rise and
bequeath the remainder of my estate as follows:
A. I devise and beque'ath forty'eight per cent (48%)
of the remainder of my estate to my son, James ttouston
upon the following conditions: ,
(1) I request, but do not require, that my son,
James Houston, give to each of my step grandchildren,
to wit: Lisa Moffit, Douglas Moffit, Denyce t,~offit
and Kevin Moffit, at least Two Hundred Dollars
($200.00) as a gift by which they shall remember
(2) James ttouston shall have the right to take
as all or part of this remainder share, my residence
property located at 419 Petersburg Road, Carlisle,
Pennsylvania, but on the condition that if the value
of said real estate,' as appraised for inheritance tax
purposes, comprises more than forty-eight per cent
(48%) of the remainder of my estate, he shall be
required to pay to ]ny estate, for the purpose of
distribution to the other z?esidual le.qatoes, sufficient
monies to reduce the value received by James I[ouston to
forty-eight pe~ cent (48%) thereof; said monies shall be
paid to my estate within ninety (90) days after the
date of tile. filing of th~ notice of appraisement by the
Pennsylvania Department of f~evenue in my estate.
(3) Should my son, James HOuston, predecease me,
I devise and bequeath ]]is share to his issue who
survive me, not including any of my above-named step
grandchildren or his adopted son, Jason Houston, for
whom provision is made elsewhere in this will.
B. I devise and bequeath twenty-four per cent (24%)
of the remainder of.my estate to my granddaughter, Cathy
Detweiler. Should Cathy Detweiler p~edecease me, I devise
and bequeath her share to her issue, per stirpes, who
survive me, not including Jason Houston.
C. I devise and bequeath twenty-four per cent (24%)
of the remainder of my estate to my granddauqhter, Deborah
Nastelli. Should Deborah Nastelli predecease me, I devise
and bequeath her share to her issue per stirpes, who
survive me. '
D. I devise and bequeath four per cent (4%) of the
remainder of my estate in equal per capita shares to my
great grandchildren living on the thirty-first day following
my death; Jason Houston, who was born to my granddauqhter,
Cathy Detweiler, out of wedlock and later ad~pted by-my
son, James Houston, shall, for the purposes of distribution
under this will, be considered a great grandchild rather
than an adopted grandchild, and shall therefore receive
his share under the provisions of this sub-paragraph.
E. Any gift to grandchildren under my will, whether
made directly or indirectly, because my son has predeceased
me, shall not include my Step grandchildren, who have been
provided for elsewhere in this will.
6. I nominate and appoint Farmers Trust Company, Carlisle,
Pennsylvania, Trustee of the share of any beneficiary ~:,ho maI, be
a minor. The income and/or principal of said trust may be accumu-
lated or expended for the maintenance, education and support of
such beneficiary as my Trustee in its sole discretion may
determine; and m!, 'Trustee, in ~he expenditure of income and/or
principal for such purposes, may, at its discretion, apply the
same directly without the intervention of a guardian or pay the
same to any person having the care or control of said beneficiary
or with whom the beneficiary resides, without duty on the ,'~art of
the Trustee to supervise or inquire into the application of the
funds by' any person to whom any payment is so made. The balance
of such income and/or principal shall be paid to such beneficiary
upon reaching majority, or to such beneficiary,s estate in the
event of death prior thereto.
- 2 -
7. I nominate and appoint iny wife, Mary M. Houston, as
Executrix of this my Last Will and Testament; and as substitute
Executors I nominate and appoint in order of preference, first,
my son, James Houston; and secondly, my .granddaughters, Cathy
Detweiler and Deborah Nastelli, as Co-Executors.
8. I direct that my personal, representative and Trustee, as
well as their successors, shall not be required to file bond or
security in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this '2."~"~{ day of February, ]984.
, lbur S. I{ouston
(SEAL)
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUMBERLAND :
I, Wilbur S. Houston, Testator, whose name is signed to the
attached or forecoino instrument,, having been duly qualified
according to law~" do 'hereby acknowledge that I signed and
executed the instrument as my Last Will; that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed to and acknowled, ged before me, by Wilbur S.
Houston, Testator, this 2,-'[~. day of February, 1984.
- 3 -
CO~@'~ONWE;~LTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUMBERLAND :
We, Roger M. Morgenth~l and Tom H. Bietsch, the witnesses
whose names are signed to the attached or foregoing instrument,
being duly qualified according to law, do depose and say that we
were present and saw Testator, Wilbur S. Houston, sit-in and execute
the instrument as his Last Will; that he signed will~'ngly and that
he executed it as his free ~nd voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of
the Testator signed the Will as witnesses; and that to the best
of our knowledge the Testator was at that time 18 or more years
of age, of sound mind and under no constraint or undue inf].uence.
Sworn or affirmed to and subscribed to before me by ~oger
· Morgenthal and Tom II. Bietsch, witnesses this ~ ~-",-,~ day of
~ebruary, 1984. , :.~ ·
S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES
File No. 04-0170
APPRAISAL OF
LOCATED AT:
419 Petersburg Road
Carlisle, PA 17013
FOR:
Irwin & McKnight
60 West Porn fret Street
Carlisle, PA 17013
BORROWER:
HOUSTON, Wilbur S. (Estate)
AS OF:
03/1112004
BY:
Stan A. Skowronek
Certified Residential Appraiser
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES
File No. 04-0170
04~0112004
Irwin & McKnight
60 West Pomfret Street
Carlisle, PA 17013
File Number: 04-0170
In accordance with your request, I have personally inspected and appraised the real property at:
419 Petersburg ROad
Carlisle, PA 17013
The purpose of this appraisal is to estimate the market 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 estimated market value of the property as of March 11, 2004 is'
$122,000
One Hundred Twenty-Two Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final estimate of value, descriptive photograph's, limiting conditions and appropriate certifications.
Respectfully submitted,
Start A. Skowronek
Certified Residential Appraiser
124-126 NORTH HANOVER STR[=ET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
SUMMARY APPRAISAL REPOR¥
P_r'gperty D;sc, iptio. UNIFORM RESIDENTIAL APPRAISAL REPORT F,e No. 04-0170
mPr_Lt~Address 41-9 _P_eters_b~urg Road ~ Carlisle ....
m_~_gJl Descr~l~hon See le a~esc___._rription - st__~ale PA ~ 17013
Assessor's .P~ajcel No. 40-25-0060-015 ~erland
375.00
Wilbur S. M. Houston Owner its $ N/A
PUD.
Name Sol th Middleton Twp
N/A Date of Sale N'-~/'~ Ma_~_Reference 25-0060 Census Tract _0125.00
Description and $ amount of loan char~concessions to be aid b seller N/A
-ender/Client Irwin & McKni~ht - Ad---dress 60 West Pomfret Street Carlisle PA 17013
~ronek
17013
Location Urban Suburban Rural Predominant Single family housing Present land use % Land use change
Built up [] Over 75% ~-~ 25-75% ~ Under 25% occupancy PRICE AGE
Growth rate [] Rapid [~ Stable ~ Slow ~ Owner 95 80 Low New 2-4 family 0% ~ In process
Propedyvalues ~-~ Increasing ~] Slable ~ Declining ~ Tenan( ,(ooo; (yrs) OnefamJJy ~ Nollikely ~ Likely
Demand/supply [] Shortage [~ Inba~ance ~ Oversupl~y ~ Vacant(0-5%) Multi-fam]y 0% To: Residential
Commercial
120 40
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: Su_~_~ct is bou. n~ded on t~he north b Enola Rd on the east b Wolfs Br~on the
ire 233.
Factors that affect the marketability of the properties in the neighborhood (proximity 1o employment and amenities,, employment stab i~y appeal to market, etc.):
_dist___anc___Qe. S___MSA 3240 °P-9-~E~L-a-menities are
Markel conditions in the subject neighborhood (including support for the above conclusions related to lhe trend of properly values, demandlsupply, and marketing time
- - such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions elc.):
Pr.~.~Q_e~_~/_sales rec_~ords and MLS statistics show a stea~der ,
~~f 80-1~0 d~s show'aa ogg_9_d__balance of su ate increase in ro err values over the asr ear. Ave_rage
needed in_the nei_~qhborhood, ance ct su I and demand. Few sales and financin concessio
--------------.-- --~ ' ...... -,,u llmmdllCIn C*__~ ns are
"Project In~'---~ormation for PUDs (If applicab e) - - Is the developer/builder in c
Approxlmale total number of units in the subiecl nroiect kl/^ ontrol of the Home Owners' AssOciation (HCA)?
~' , ' "..'. ' ~ · Approx~telotal numberofunits for sale in the subject project N/A
~ Describe common elements and recreahonal fac ~hes:
Dimensions See leqal desc~tion
Site area 14.27Acres~/I ~ ~ Topography Rollino
Specific zoning classification and descri-t:o ......... Corner Lot ~ Ye~~ Size
Zoningcom.liance ~ - . ~ P' "~vation ' ~ .. ~rmal
........ ~- ~_~ un[ use~eruse(explain~ ' I u" ~ ade uate
UlllltleS Public 0 .... - ........ ~ TM ....
Electrcit~ ~ .~ ,.er Off-site Improvements ~ ~ -,~w ~n COU.~ --
· L~J ~uu ar Street M . r~c Y~le~ Lands~ping
~r ~ well Sidewalk ~ ~ ~ ~ Apparent easements No.e A a
~amtary sewer Se it' ~ . [e~t
S,.e.,,,..,..o.e
~ ~ ~ FEMA Zone X
Comments (apparent adverse easemenls encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): OR site water
, [ FEMAMa No. 420371 0010C
encro~ '
tions.
GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION
No. of Units I Foundation Conc. Block Slab None Area Sq. Ft. 924 Roof
No. of Stories I Exterior Walls Alu Cra~ Space None % Finished 0% Ceiling *
Type(Del./Att.) Detached Roof Surface As )halt Basement FUll Ceiling O Wails
Design(Style) I St, Gutters & Dwnspts. Alum' SumpPump None Walls Conc Floor *-______
Exbting/Proposed Exist Window Type Wood Frame Dampness None Obs. Floor Concrete None
Age (Yrs.) 50 Storm/Screens Yes Settlement None Obs. Outside Entry No
15-20 louse No
ROOMS Obs. U,k,o~,, -------_
Basement # BatHs ,r Unk
Level 1
Level 2
contains:
INTERIOR Materials/Condition HEATING
Floors Car Type BBHW
Walls Dr_Fl/wall Fuel Oil
Trim/Finish Wood
Bath Floor ~ COOLING
Bath Wainscot CerTile/DW Central None
Doors Wood Other None
dition i(ionN/A
Additional features (special energy efficient items, etc.): Rear covere_~d__~orch' Several small outbuildin s used for stora_~g_e.'
Condition of th.e improvements, depreciation (physical, functional, and external), repairs needed,.quality of construction remodeling/addit OhS, etc.:
KITCHEN EQUIP. A'i-FIC AMENITIES
CAR STORAGE:
Re[rigerator ~ None ~ Fireplace(s)# E~ None ~
Range/Oven ~) Stairs [~ Patio ~ ~ Gerage 2
Disposal [] Drop Stair ~] Deck ~ Attached
Dishwasher ~] Scuttle ~ Porch Covered ~ Detached
Fan/Hood ~ Floor ~) Fence ~ BuiU-in
Microwave ~ Heated ~ Pool ~ ~ Carpo.
Ira_re_prove
# of cars
2
4/Mac
)arent.
Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) presenl in the improvemenls, on the site, or in the
immediate vicinity of the subject properly: No adverse environmental COnditions are a arent/disclosed.
Klie Mac F,xm 70 6.9:)
PAGE 1 OF 2
Valuation Section
rE VALUE
SUMMARY APPRAISAL REPORT
UNIFORM RESIDENTIAL APPRAISAL REPORT F,e ,o. 04-0170
7.~"~_ Comments on Cost Approach (such as, source of cost estimate.
site value, square foot calculation and for HUD, VA and FmHA. the
estimated remaining economic life of the property):
Cost new from Marshall Swift Valuation Service
Handbook and local cost analysis. Land value
Market Data Comparison. Depreciation based on age life
9bserved condition and Market Data Analysis.
Estimated Remaining Economic Life i~ 40-45y_ears --
ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS:
Dwelling 924 Sq. FI. @$ 55.00 = $... 50,820
Bsmt. 924 _ Sq. Ft. @ $ 10.00 = 9,240
~utbuildings = 40,000
Garage/Carport 576 Sq. FI. @ $ 20.00 = 11,520
Total Estimated Cost New
Less Physical Fu~lio'n;l' ' ' ~t;r'n~l' ' = $ 111,580
Est. Remaining Econ. Life:
Depreciation ~50,000 I$_0 I $0 $ 50,000
Depreciated Value of Improvements .................. = $
"As-is' Value of Site Improvements ................... = $
INDICATED VALUE BY COST APPROACH ........... = $
ITEM ~ SUBJECT COMPARABLE 'NO. 1
419 Petersburg Road
Address Carlisle
Sales Price
Price/Gross Liv. A~ea
Data and/or
Verification Sources
Sales or Financing
Concessions
0.00
Inspection
Courthse Rec
DESCRIPTION
'ne
Location Suburban
Leasehdd/Fee i
Site 14.27 Ac/_Avg
View )eh count
, of Conmmdion e
50 Yrs
Condition
Above Grade
y__Roon~ Count
ea._~___
ished
rede
Gara e/Car od
Porch, Patio, Deck,
Fir e~_a c__e.(s), et_c_:___
2: 1.00
924 Sq. Ft.
Full Bsmt/
Unfinished
Averaqe
HWBB/None
Typical
2 Car Garage
Porch
240 Arch Street
Carlisle
2.3 MI NW
$
106.77
MLS/Courthouse Records
-15
61~580
3,000.
134_~.~._]
~__ COMPARABLE NO. 2
1944 C a v-~r y S--~"~r ee~
I C_a_rlisle
4.4 MI WNW
$ 71
$ 6fl.46 ~ $ 68/
MLS/Courthouse Records AppData/Courthse
DESCRIPTION I * (*) $ Adjustment
None, Cash ,,
DOM 15 ~
O112112OO4
Suburban
)le ,
.16 AclAvg : 42,000_
Il ,
e
46 Yrs
41 2: 1.00]
768 Sq.R.
Full Bsmt/ ',
Unfinished
2,340
Average
FHA/CA ; -3,000
--Typical
2 Car Garage
Porch/Patio I -1,000
~PARABLE NO. 3
I~43 ~ilen R°a~
Carlisle
1 S_~t o r y/A__/_/_/_/_/_/_/~
Av~eraqe
36 Yrs
Ave r a~_..Cl~_,
Total', Bdrm~ ', Baths
_ 51 3', 1.00;
1~040 Sq. Ft. ',
Full Bsmt/
__ Unfinished
DESCRIPTION DESCRIPTION
None, Cony ,, None, Conv
DOM 12 : DOM 46
04~25~2003 '
~uburban
Fee Simple
.26 Ac/Avg
Residential i mercial
Ave r_____a~
EBB/None
!/3/2003
Suburban
) $ Adtuslmen[
-1,74
Typical .
: _ 4~ooo
None I 2,000
)le
34 Ac/Avq_____ 41 ,_5~0-
43 Yrs
Total I Bdrms I ~Mhs
_5! 2: 1,00~
1,106_S...~.Ft. ~. -2,73~
Full Bsmt/
Unfinished
Av_eraq__e --
FHA/None ,
2,500
. Car Gara_g_e
Encl. Breezewy
Fence Pool etc Stora~,e ek~.~_ ~, ',
~ -'--- * _ ~ ..,.=u~ ~one ' 2,00C . None " 2.000 No
~-.'7------- -- ~: ............................. /_ -- j I -' : ~ n_.____e L_ 2 000
of Comparable .............................. I N~ ........ ~.:,~:.~ .............. $ 124,340 I::~t;~:i~¥6~;~:.::~f~i~i~?!~f: $ 118,960 ii~ii::i!iii?i~!!~iii!iiiiii!iiii $ 117,270
Comments on Sales Comparison (including the subject propedy's compatibility to the net hbo,ho .
$135~000. _Su._q.[~us acrea~,e ad;ust ................ g od. etc. ): Indicated ran e of value i --
....... ~ J '":-~m are maae ~ ~ s $117 000 to
acre __ [e at ~;:l,O00/acre. Corn arable # ' -- ~-:-'~
~ These are the best sales corn ara P_a_ 4 mcluded as the best com_p_grable w~th
~ '-- P bles known to be av~a--b~e.' '
Date, Price and Data J COMPARABI E NO. 1 COMPARABLE NO. 2
COMPARABLE NO 3
Source for pdor sales iUnknown ~-
/None iNone - . /
' INone
withinyear °? a_PE~__J U n known /Courthouse /Cr~urthouse
A.al, is of an, ,u.ent agreemenl o, sal , o,t,n, or listing oft e subiect prope y and anal.is o, an,,,.sales ofsubie and mpa ble! o, appraisal:
No_9_p_r:ior _s_ales within thej~ast 36 months. Coil?arables have not transferred within the p_as__t_12 months.
INDICATED VALUE BY SALES COMPARISON APPROACH
INDICATED VALUE BY INCOME APPROACH (If Applicable) Est mated Market Rent $ N/A /Mo ........ . ............... $ 122,00C
" ' --~ ' ' " ' - . ' ............................. . x Gross Re,,I Multiplier N/A = $ N/---~
Th,s appra sal Is made L-~ as ,s" [] subject to the ,epa,s. alterations, inspedions or conditions listed below [] subjed to completion Per plans and specifications.
ConditionsofAppreisal: T._.he~_prope?~ has been appraised in current condition. This a_p~raisal is for client onl ny_~ransferable. See
attached addendum. --'
Final Reconciliation: Cost and Market Analysis consistently supports the estimated market value. GRM an__~9_~_sis was found --
in__~appro_gP__~.ate for this. an~a~lysis. Greatest weight is applied to the Market Data Analysis. Su_p_~o__rting.file information
substantiates these estimates. - .... ---. ~
The purpose of this appraisal is to estimate the narket value of the real properly that is the subject of this repod, based on the above conditions and the cedification, contingent
and limiting conditions, and market value defin~lion that are stated in the attached Freddie Mac Form 439/Fannie Mae Form 1004B (Revised 6~93 ).
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THA1; IS THE SUBJECT OF THIS REPORT,--~'~OF 03/11/2004
(WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE ~.~ ~"~ ~ ~---~
Name Stan A. Skowronek
_D~te~Rep_9_rt Sig.ne~d 04/------~1/2004 _Narne~..Steven W. Barrett, SRPA, SRA Not
inspect Properly
D.~ate Report Sic_ned 04/01/2004
State Certification # RL-001572-L State PA State Cedification # GA-OOO298-L State PA
Or State License # --
State Or State License# RB-O26921-A
~ S~ate PA
PAGE 2 OF 2 Certified Genera Appraiser ¢,,,,~,,"~ ~o~---~
Steven W. Barrett R.E. Appr. Svc.
~die Mac F~m l0 6.9:] ~
,ppraiser
__~rnental Valuation Section
ITEM SUBJECT
419 Petersburg Road
~ddress Carlisle
Sales Price
Price/Gross Liv..N'ea 0.00
Data and/or Inspection
Verification Sources Courthse Rec
Sales or Financing
Date of Sale/Time
Location ;uburban
Site 14.27 Ac/Ave
View countr~
SUMMARY APPRAISAL REPORT
UNIFORM RESIDENTIAL APPRAISAL REPORT
3960 Enola Road
Newville
COMPA___~_~BLE NO. 5
11.6 MI WNW
$ $
$ 146.67 $
MLS/Courthouse Records
;RIPTION
;RIP¥1ON
None, Cony I ,-
,OM 129 ', ~
04/30/2003 I
burban ' '
I '
3Je , ,
10 · ,
Residential ,
e 50 Yrs 83 Yrs
Condition
Above Grade
Baths
Room Count 2; 2: 1.00~
924__ 900 Scl. Ft.
Basement &Finished Full Bsrnt/ Full Bsmt/
Rooms Below Grade Unfinished
HWBB/None
)ical )ical
2CarGara__ None
Porch, Patio, Deck, Porch
Porch
NO. 6
Sheds 'n/Fnc
Adjusted Sales Price $
Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ): $
· Date, Price and Dalai I- - ~ ~CCO__~MPARABLE NO. 5 ~-'--COMPARABLE 6
· S°urcefctFi°rsales ~ Unknown INone - ~
! within year of ap a~31J Unknown I Courthouse
i. Anatysjs of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisal:
Borrower: HOUSTON,Wilbur S. Est~
Pr__opedy Address: 419 Petersburg Road
_C_ity: _Carlisle
Lender: Irwin & McKnight
FLOORPLAN
State: PA
File No.: 04.0170
Case N,.:
Z_~__. 17013
Kitchen
/ Md Rm
L~
Living
Bedroom
Bath
Bedroom
Sketch by Apex IV WindowsTM
; AREA: CALCU~T!ONS SUMMARY
F~r% FZ°or 924:0008 9~.~.00oS
Covered Porch 72.0000
Covered Stoop 48.0000 120.0000.
T°!~ LII,~BLE (rounded) 924
:LIVING AR~ ,BRE~DOWN ~
~'~r"t. ~oOr
14,00 x 38.00 532.0002
14.00 x 28.00 392.0007
2 Areas Total (rounded) 924
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
IBorrower: H_OUSTON, Wilbu_r S. E~pte_~_L
~~_~ress'419 Peter~-bUr Ro~d
I ~ty: Carlisle
l ~'~nder.'~i~- ~- ~i~.~
File ~o,: __o4-0170
State: PA Z~17013
FRONT VIEW OF
SUBJECT PROPERTY
Appraised Date: March 29, 2004
REAR VIEW OF
SUBJECT PROPERTY
STREETSCENE
Borrower: HOUSTON. L_Wilbur S. (Estate)
Pr~:~e_rt_y__Address: 419 Petersburg_Road
.~;ity: C_arlisle
Lender: Irwin & McKni~lht
State: PA
File No.: 04-0170
Case No.:
~_~: 17013
B~ HOUSTON, Wilbur S._{Est_at~e)
_,Pr_o ep_~y_Address: 419 Petersburq Road
.City:__C£ar__lisle
Lender: Irwin & McKni.~.
State: PA
File No.:
Case No,:
04-0170
~Zi:17013
Borrower: HOUSTON~ Wilbur S. (_Estate)
.p_ro_~edy_Address:419 Petersburq Road
_City: Ca_rlisle
Lender: Irwin & McKniqht
State: PA
File No.:
Case No.:
04-0170
Z_~p: 17013
I Borrower: H_OUSTON WL~ilbur S. (Estate'l ................ '.', ,-,,, , ,- n~.,, ~., '~uu,'~uu~
_~;r~_dress: 419_.~_ete~r~~~- File No.: 04-0170
Carlisle Case No.:
COMPARABLE SALE #1
240 Arch Street
Carlisle
Sale Date: 01/2112004
Sale Price: $ 82,000
COMPARABLE SALE #2
944 Cavalry Street
Carlisle
Sale Date: 04/2512003
Sale Price: $ 71,200
COMPARABLE SALE #3
243 Allen Road
Carlisle
Sale Date:
Sale Price: $ 76,000
~HOUSTON, Wilbur S. E~ate.)
State: PA
F~le No.:______04-0170
_Case No.:
17013
COMPARABLE SALE #4
3960 Enola Road
Newville
Sale Date: 04~30~2003
Sale Price: $132,000
COMPARABLE SALE #5
Sale Date:
Sale Price: $
COMPARABLE SALE #6
Sale Date:
Sale Price: $
Bo___r_rower: HOUSTO~s' ~
Pr-~O~ss: 4~1~ Road
Carl_____isle ....
PLATMAP
State_____j PA
File ~70
Ca____se No.:
~7013
r0r
Oak
SU
Lindsey Rd
FioodMap Legend
A'eas ,~,n~a~:ed ~y 5~q~-~,ee~ flooding
I:lut~anwe~l ~t LiT
FIo0~! Inl~orma~ion
Community: 4203rl . SOUTH MIOOL~ON, TOWNSHIP O~
P~pe~ i~ n~ in a F~speeial flood ha~a~ a~a.
~P Number: 420371 OOIOC
Panel: OOiOC ~p D~e: 01~5/1996
~ne: g FIPS: 42041
Neither Transamerica Flood Hazard Certification (TFHC)nor ACI make any
mpmsentation_~ or uJananties to any party concerning the content, accuracy or
completeness of this flood report, including any ~uarrant¥ of merchantability or
fitness for a particular purpose. Neither TF H C nor ACl nor the seller of this
flood report shall have any liability to any third party for any use or misuse of
this flood report.
124-126 NORTH HANOVER STREET, CARLISLE, PA .17013 717-2------43-6646 AND FAX 717-243-8627
LOCATION MAP
Borrower: HOUSTON~LWilbur S. Est_(~
Pr___oped_C_y_A_cldress: 419 Petersbu_~g~.q_Road
~r/]sle
Lender; Irwin & McKni ht
St___ate: PA
File No.:_~04-0170
C___ase No.:
Zi~EL.' 17013
'%
ATLAS t,/ IN~
Prepared by: Steven W Barrett R.E. Appr. Svc. 717-243-6646
~UNT HOLLY SP
Sca. 1 e .'
22
124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627
File No, 04-0170
********* QUALIFICATIONS *********
The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the
inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise
noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET
VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home
inspection service. This is an appraisal to estimate market value.
.~1. The subject is located in a rural area and is less than 25% built-up.
__x_2. Commercialllndustrial uses are located within the subject's neighborhood. These uses are typical of similar
neighborhoods.
_x__3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical for
the area.
_x__4. The predominant value in the neighborhood is less than that of the market value of the subject property. This
is due to the very wide range of value of properties in the area and superior quality of the subject property.
. 5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required and
suggested.
_6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement
floor. This condition is considered typical in dwellings of this style.
_x__7. The subject property is serviced by private well and/or septic systems which is common for the area.
_x__8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing
systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement.
____9. Repair items were noted in the comments section of the report. These comments on repair items are for
descriptive purposes only and are not required repairs. The items listed are cosmetic in nature.
~10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose a
health or safety hazard.
~11. The subject property does contain functional obsolescence as noted in the report. This condition is
considered typical and common for the area and this style dwelling.
~12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This
condition is considered common and typical for the neighborhood.
_x_13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is
considered to be typical and common.
_x_14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more
similar comparables on that individual rating. All comparables used are the best available.
._x_15. Total adjustments exceed 25%. This is due to-the lack of comparable sales that were more similar in the
subject's market area. All comparables used are the best available.
__x16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the
subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All comparables
used are the best available.
_x_17. One or more comparables used were in excess of one (!) mile from the subject property. Although there are
comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable
sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the same
marketing area. All comparables used are the best available.
.__18, The electrical system was not connected during i, nspection,
~19, The water service was not connected during inspection.
._ 20. The heating system was shut down during inspection.
~21. Roofing Plumbing Electrical Heating certification(s)
~ ~ ~ ~ is/are suggested.
~22. Inground swimming pool , out buildings are'included~,not included according to lender's
guidelines. - - ~
~23. According to lender's guidelines a maximum of acres were considered for this valuation. Remaining
acreage was given no value.
File No. 04-0170
********* QUALIFICATIO'NS *********
___24. The subject property is located on a private road.
___25. Wood infestation inspection is suggested.
_x_26. Last recorded deed transfer: Date__Unknown , Consideration: $..
.. 27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like
manner.
~28. Seller is paying part or all of closing costs.
._x_29. All comparable sales are verified closed sales.
.~x_30. There are no special conditions or other requirements that would affect market value or future marketability in
the Appraisal Report.
CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING
INSPECTION.
File No, 04-0170
********* QUALIFICATIONS *********
Confidentiality and Security Policy
We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the
confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect
this confidentiality, while allowing client needs to be served,
We restrict access to personal information to authorized individuals Who need to know this information to comply with
federal standards to protect your nonpublic personal information. We do not disclose this information about you or
any former consumers or customers to anyone, except as permitted by law. The law permits us to share this
information with our affiliates. The law also permits us to share this information with companies that perform
marketing.
When we share nonpublic information referred to above, the information is made available for limited purposes and
under controlled circumstances. We require third parties to comply with our standards for security and confientiality.
We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent,
sell, trade or otherwise release or disclose information to any other party.
File No. 04-0170
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 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 parti'es are well informed or well advised,
and each acting in what he considers his 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 markers reaction to the t~nancing or concessions based on the Appraiser's judgment.
STATEMENT OF LIMITING CONDITIONS AND APPPJ~ISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the
following 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. The
appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised
on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is
included only to assist the reader of the report 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 the appraisal report whether 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.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their
contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and
are invalid if they are so used.
6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, 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 normal
research involved in performing the appraisal. Unless otherwise s~ated in the appraisal report, the appraiser has no knowledge of any hidden
or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic
substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no
guarantees or warranties, express or implied, regarding the condition of the property. 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, the appraisal report must not be considered as an environmental assessment
of the property.
7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she
considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such
items that were furnished by other parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional
Appraisal Practice.
9. 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 completion, of the improvements will be performed in a workmanlike manner.
10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the
appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to
any professional appraisal organizations or the firm with which the appraiser is associated ) to anyone other than the borrower; the
mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally
approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia;
except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s)
'without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before
the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media.
Freddie Mac Form 439 6-93
Page 1 of 2
Fannie Mae Form 1004B 6-93
File No. 04-0170
APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that:
1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate
to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the
market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than,
the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, ifa significant item in a
comparable property is inferior to, or less favorable than the subject property I have made a positive adjustment to increase the adjusted
sales price of the comparable. '
2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the
appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my
knowledge, that all statements and information in the appraisal report are true and correct.
3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject
only to the contingent and limiting conditions specified in this form.
4. I have no present or prospective interest in the property that is the subject to 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 the
estimate of market value in the appraisal report on the race, color, religion, sex, 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.
5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my
compensation for performing this appraisal is contingent on the appraised yalue of the property.
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party,
the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my
compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a
specific valuation, or the need to approve a specific mortgage loan.
7. I performed this appraisal in conformity 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 as of the effective date of this appraisal,
with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable
time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the
marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section.
8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables
in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the
subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these
adverse conditions in my analysis of the property valu~ to the extent that I had market evidence to support them. I have also commented
about the effect of the adverse conditions on the marketability of the subject property.
9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on
significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal
report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal
report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in
the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies
and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the
statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking
full responsibility for the appraisal and the appraisal report.
ADDRESS OF PROPERTY APPRAISED:
APPRAISER:
419 Pet___ersb~17013
Signature: ....... '-'~ '
Name: ~
Start A. Skowr_onek
Date Signed: 0__4/__q01/__2004
State Certification #: R_.L-__0_01__572.L
or State License #:
State: PA
Expiration Date of Certification or License: June 30 2005
Certified Residential Appraiser
Freddie Mac Form 439 6-93
SUPERVISORY APPRAISER (only if required)
Signaiure: ..._~) .~.. '--¢ __.,,
Name: Steven W. Barrett SRPA SRA
Date Signed: 04/01/___~2004
State Certification#: GA-000298-L
or State License #: RB~026921-A
State: PA
Expiration Date of Certification or License: June 30 2005
~ Did ~ Did Not Inspect Property
Certified General Appraiser
Page 2 of. 2
Fannie Mae Form 1004B 6-93
OWNER . L."~,.
Address
FINAL SETTLEMENT
Date
Date of Sale
Auctioneer
Other
Sale Location
Clerk
Cashier
PROCEEDS OF SALE:
Cash
Checks ............................................
Other
Miscellaneous (see attached list) ............................................
LESS SELLER'S SALE EXPENSE:
Auctioneer's Fee ~: ~ )
Other Seller's Expenses
Advanced by Auctioneer:
Miscellaneous (see attached list) ..............................................
DEDUCT TOTAL SELLER'S SALE EXPENSE ............................... $ _. ~
TOTAL NET PROCEEDS TO SELLER ............................... $ ~/~ ,~p~ ,
I, (or we), the seller of goods, merchandise, and/or property sold at public auction on above date and location, acknowl~lge and accept
this settlement of proceeds of sale. I (or we) agree to accept all responsibility for providing merchantable title to all goods, merchandise,
and/or property sold, and for delivery of title to the purchaser.
/.?(Date)
'-" ~~J (Seller's Signature)
~/ Auctioneer or Cashier s Signature (Seller's Signature)
Form No. FS Reorder from: MISSOURI AUCTION SCHOOL Phone 1-800-835-1955 ,,.,:z .-
' t) STO BANI(
TO:
Law Offices
Irwin & McKnight
60 Vvest Pomfret Street
Carlisle, PA 17013
2004
& McKNIfiHT
FROM: ORRSTOVVN BANK
P.O. BOX 25O
SHIPPENSBURG PA 17257-0250
RE:
ESTATE OF Wilbur S Houston
DATE OF DEATH: March 11, 2004
DECEASED
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKING ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT
SAVINGS ACCOUNT
ACCOUNT NO. TITLE OF ACCOUNT
DATE OPENED
DATE OPENED
DATE OF DEATH
PRINCIPLE & ACCRUEDINTEREST
DATE OF DEATH
PRINCIPLE & ACCRUEDiNTEREST
(3)
CERTIFICATES OF DEPOSIT
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED
4000002285 Wilbur S Houston 9/29/03
3/25/04 By Timothea Customer Service Operator
DATE OF DEATH
PRINCIPLE & ACCRUED INTEREST
45,188.75 16.09
P.o. BOX 250
SHIPPENSBURG, PA 17257
TEL. (717) 532-6114
3/23/2004
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE PA 17013-3222
LOOK FOR US. WE'LL GET YOU THERE.
The information which you requested on the account(s) of WILBUR S HOUSTON
(Social Security Number 174-05-3260) is/are as follows:
Account Number 100096544 4100012369
Class of Account CHECKING CHECKING
Date Opened 112000 112000
Principal Balance 24956.81 47912.68
Accrued Interest .10 4.76
Balance at Date of 24956.91 47917.44
Death
Account Ownership SOLE SOLE
Name of Joint
Owner, if any
Date Ownership 112000 112000
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional
Information
Requested
Sincerely,
ERIN WATTS
SENIOR SERVICES REP.
RO. Box 171 I, HARRISBURG, PENNSYLVANIA 1710S-1711
Toll Fr~ I-SGG-WAYPOINT (I-SG6-EtE~EI-764G) · IN YORK AREA 717/815-4500 · vvww. wagpointbank.com
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
James 0. Houston
being duly sworn according fo law, deposes and says that he is the Executor of the Estate of Wilbur S. Houston
late of S_o.u__t...h~_Mi_ddle_t_on. Township , Cumberland County, Pa., deceased and that the
wlfhin is an inventory made by James O. Houston , the said
of the entire estate of said decedent, consisflng of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposlfe each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn
and subscribed before me,
this 28th day of May, 2004
Roger B. Irwin, Notary Public
/..M/~varlisle Boro, Cumt~rland County
Commission Expires Oct. 3, 2004
Mern~er, Pennsylvania Association of Notaries
Date of Death
Executor
411 Petersburg Road, Carlisle, PA 17013
Address
11 03 2004
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949. ,
Inventory of the real and personal estate of
Wilbur 5. Houston
deceased
419 Petersburg Road, Carlisle, PA - Appraisal .................
Orrstovn Bank - Certificate of Deposit 4000002285 ...............
Waypoint Bank - Checking Account 4100012369 ..................
Waypoint Bank - Checking Account 100096544 ...................
Personal Property - - Sold at Public Auction ..................
TOTAL ...................
122
45
47
24
12
253
000.00
204.84
917.44
956.91
973.75
052.94
BUREAU OF ZNDTV/DUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG, PA 17128-0601
ROGER B IRWIN
60 W POMFRET ST
CARLISLE
PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 07-19-200q
ESTATE OF HOUSTON
DATE OF DEATH 03-11-200q
FILE NUMBER 21 0q-0377
COUNTY CUMBERLAND
ACN 101
Amount
REV-ISq7 EX AFP (01-05)
WILBUR S
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HOUSTON WILBUR S FILE NO. 21 0q-0377 ACN 101 DATE 07-19-200q
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock~Partnership Interest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilitles/Liens (Schedule 1) (10)
11. Total Deductions
12. Net Value of Tax Return
122/000.00
.00
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
151/052.9~
.00
.00 of this fore wLth your
tax pay.ant.
75/696.7q
(a) 328,7q9.68
29,229.00
1~391.70
(11) 30.620.70
(12) 298,128.98
15. Charitable~Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) . O0
lq. Nat Value of Estate Subject to Tax (lq) 298,128.98
NOTE: Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that include the total of ALL returns a~ed tp date.~
ASSESSMENT OF TAX: = ~' ~ ~
1;. Amoun~ of Line lq a~ Spousal ra~e (1;) ~ ~ X ~D ~
= ~ ~ ·
16. Amoun~ of L/ne lq ~axable a~ Lineal/Class A ra~e (16) 298,12~ X ~ '?~ ~:3'5
= ~?~ ,q15.80
~ ;; ~ ~ ·
17. Amoun~ of Line lq a~ Sibling ra~e (17) ~ up X = ~L O0
18. Amount of Line lq taxable at Collateral/Class B rate
19. Princi)al Tax Due
TAX CREDITS
PAYMENT RECEIPT DISCOUNT
BATE NUMBER INTEREST/PEN PAID (-)
06-01-200q CD003992 670.79
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
lq,086.59
670.79CR
.00
670.79CR
ZF PAZD AFTER DATE ZNDZCATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL /NTEREST.
( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
Estates of decedents dying on or before December 12, 198Z -- if any future interest in the estate is transferred
Jn possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawfuZ Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To Rilfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, mhich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest not satisfied with the appraisement, allaaance, or disallowance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Ze-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Dureau of Individual Taxas~ ATTH: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident'
Decedent" (REV-ISO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the sase manner and in the the same time period as you would appeal tho tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (SI) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor Year
198Z 20Z .000548 ~J~'8-1991 IIX .000501 ~
1983 16X .000438 1992 9Z .000Z47 ZOOZ
1984 llZ .000301 1993-1994 7Z .000192 2003
1985 13X .000556 1995-1998 9Z .000Z47 2004
1986 lOX .000274 1999 7Z .O0019Z
1987 IOZ .000Z74 ZOO0 7Z .O0019Z
--Interest is calculated as follows:
Daily
Rate Factor
9Z o000Z47
6Z .000164
5Z .000137
4Z .O001ZO
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest suet bm calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
No. 21-04-00377
WILBUR S. HOUSTON
MARCH 11, 2004
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes __ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court? Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
do
Date: 08/27/2004
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Signature
IRWIN & Mc'gcNIGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
Capacity:
X
Personal Representative
Counsel for Personal Representative
BUREAU OF ZNDZVTDUAL TAXES
TNHERZTANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG,, PA 17128-0601
ROGER B IRWIN
60 W POMFRET ST
CARLISLE
COMMONWEALTH OF PENNSYLVAN'rA
DEPARTMENT OF REVENUE
'I'NHERZTANCE TAX
STATEHENT OF ACCOUNT
'04 SEP 15 /t8:2~1
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-16-Z004
HOUSTON
05-11-Z00~
21 04-0577
CUMBERLAND
101
Amoun~ Remi~ed
WILBUR
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WTLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submit: ~he upper portion of ~his form wi~h your ~ax payl. en~:.
CUT ALONG TH'rS LINE ~ RETA'rN LO~/ER PORT'rON FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) .-~ INHERITANCE TAX STATEMENT OF ACCOUNT ~..
ESTATE OF HOUSTON NILBUR S FILE NO. 21 04-0377 ACN 101 DATE 08-16-2004
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHONN BELOW
ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROdECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-12-200q
PR[NC[PAL TAX DUE:
PAYMENTS (TAX CREDITS):
15,415.80
PAYMENT
DATE
06-01-Z004
07-26-2004
RECEIPT
NUMBER
CD005992
REFUND
DISCOUNT ¢+)
INTEREST/PEN PAID C-)
670.79
.00
AMOUNT PAID
13,415.80
670.79-
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS.
TOTAL TAX CREDIT 15,415.80
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00