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HomeMy WebLinkAbout11-10-08 (3)15056D51047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 ~ ~ ('\ ~ ~ ~ C~ Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~j ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth '~Q:~7._26 Zw0;;0 ;8 _ '0 ~5 27~ 1 ~9 3 4 Decedents Last Name Suffix Decedent's First Narrie MI S h u.e y (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 4. Limited Estate ~ 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received J'u d`i t h Spouses First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE J rnl REGISTER OF WILLS O 2. Supplemental Return O 3. Remainder Retum (date of death prior to 12-13-82) O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 7. Decedent Maintained a Living Trust o 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death O 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 TO: Name Daytime T lephone Nnmbar -~-. - A n t h o n y:. L; D o;~L u.~ `~ `E s `~ ~~, i ~ 5_ ... FirmNamNilfA~~li~ablei RE FWICLr9USEQlitL1~%`7 a) .~ ~~~ O ~, First line of address ~ ~ ~ r--; t ~ L '`~ ~ '~ ~~ P C~ ~ B o= .~ 3; 5~ g - ` ~_~_, c~ ~-~ Second line of address -~> ~ ~~> ~.i 1 1 3 F' r' o n t S t r e e t City or Post Office DATE FILED State ZIP Code B o i l i n g SAP r i n g s P A" 1 7 ~,© 7 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 re n all information of which preparer has any knowledge. SIGNATU~/OF PE~6CJN RE~gON~tBtE ~R FILING~ETURN DATE ADDRESS Side 1 15056051047 15056051047 J~ `~ /~ ~~ , J REV-1500 EX Decedent's Name: JUdi.th J. Shuey RECAPITULATION 15056052048 1. Real estate (Schedule A} ............................................. 1 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. Decedent's Social Security Number ' 1" 4 3 0' 0 0• 0 0 0, 0 0 0,-0 0 4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. 0 ' 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. 4 6 8 9 3 • 7 $ 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) p Separate Billing Requested..... ... 7. 0 • 0 0 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 1 8 . 9 8 9 3 . 7 $ 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 1 3 1 8 8 . 0 ` 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 7- 1 2 1 7 2 5 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 8 4 4 0 5. 2 5 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 1 0 5 4 8 8. 5 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 1 : 0 5 4 8 ~3 . 5 3 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. • 16. Amount of Line 14 taxable at lineal rate X .0 4 5 1 0 5 4 8 8 5 3 16. 4 7 4 6 y 8 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ....................................................... ..19. ~ ,? 4 6 9 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 15056052048 1.5056052048 J ~- REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Judith J. Shuey STREET ADDRESS 213 Norman Road Cln' Camp Hill, STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty -0- - 0 - --- -- -0- (1) $4, 746.98 Total Credits (A + B + C) (2) --- Total Interest/Penalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (56) -0- -0- -0- 4,746.98 -0- $4,746.98 Make Check Payable fo: REGISTER OF W1LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ b. retain the right to designate who shall use the property transferred or its income :...................................... ...... ^ ~] c. retain a reversionary interest; or .................................................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ........ ...... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ......................................... ......................................................................... ^ ...... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. - ~., For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use o ~ ~ f, y. f the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Judith J. Shuey Au 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 ~~~ iiivie ~Nnce is neeaeo, insen additional sneers of the same size) REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Judith J. Shuey FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ~~~ in~~a space is neeaea, insen aaamonal sneets of the same size) aEV-,saEx,r,.s~l COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE•PROPRIETORSHIP Judith J. Shuey FILE NUMBER Schedule C-1 or C-2 (Including all supporting information) must be attached for each closety-held corporationlpartnershipinterest ofthe decedent, other than asole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH NONE TOTAL (Also enter on line 3, Recapitulation) I E - O - (Ifmore space Is needed, Insert addlUonal sheets of the same size) REV=1507 EX+ (1-97) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT tS IAI t OF FILE NUMBER Judith J. Shuey All property jointly-owned with right of survivorship must be disclosed on Srharlii~o F ~•• •••~•~ ~r~~~ ,~ ,,~~~~u, ~~~~C~~ a~uniunai sneers or me same size) ~w~soe ex. h9~1 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Judith J. Shuey FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned wkh the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking account, numbered 55127, at Members 1st Federal Credit Union 2. Savings account, numbered 55127, at Members 1st Federal Credit Union 3. Money Management account, numbered 55127, at Members 1st Federal Credit Union 4. Miscellaneous items of personal property. See attached appraisal. 5. $50.00 Series EE United States of America Savings Bond. SCHEDULE E CASH,.. BANK DEPOSITS, & MISC. PERSONAL PROPERTY $44,901.68 909.75 5.61 1,016.00 60.74 TOTAL (Also enter on line 5, Recapitulation) I S 4 6, 8 9 3 7 8 (If more space Is needed, insert additional sheets of the same size) REV-1509 EX ~ t1-97) SCHEDULEF COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Judith J. Shuey If an asset was made joint within one year of the decedents date of death, f< must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. NONE B. C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY Include name of financial institution and bank account number or similar identirying number. Attach deed for jointly-held real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. NONE _0_ TOTAL (Also enter on line 6, Recapitulation)) $ - O - (If more space; is needed, insert additional sheets of the same size) REV4510 EX+~1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Judith J. Shuey This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIRRELATIONSHIPTODECEDENTANOTHEDATEOFTRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE 1. NONE _0_ TOTAL (Also enter on line 7, Recapitulation) I $ - 0 - (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 'SCNEDVLE H }UNERAL EXPENSES & DMINISTRATIVE COSTS I ESTATE OF FILE NUMBER Judith J. Shuey Debts of d ecedent must be reported on Schedule L ITEM NUMBER i DESCRIPTION AMOUNT A. 1. FUNERAL EXPENSES: i B. t ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions M rk William Shuey Name of Personal Representative(s) _ 4,500.00 Street Address 1104 East ~owderhorn Road city Mechanicsburg ' 17050 P`a' Z; State p -- Year(s) Commission Paid: 2 O O 8 2~ Attorney Fees Anthony L. DeL ca, Esquire 7, 200.00 3• Family Exemption: (If decedent's address is not the ame as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees 3 2 4. 0 0 5• Accountant's Fees 5 0 0.0 0 6• Tax Return Preparer's Fees ~. Legal Advertising - Cumberland Law Journal 75.00 8. Legal Advertising - Thy Sentinel 174.00 9. Appraisal of Real Esta e-Diversified Appraisal Servic s 325.00 10. Appraisal of Personal roperty - Roy D. Gottshall, 60.00 Auctioneer 11. Filing fees for Inherii~ance Tax and Inventory 30.00 (If more space is TOTAL (Also enter on line 9, Recapitulation) I $ insert additional sheets of the same size) 13,188.00 ' REV-112 EX+ (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF Judith J. Shuey III, FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM I VALUE AT DATE NUMBER ' DESCRIPTION OF DEATH Mortgage on residence with VNB Mortgage Services $68,263.44 2. Pennsylvania American 'Water 63.06 3. AT&T - Telephone 7.74 4. Comcast Cable - Cable 53.36 5. Visa - Credit card 2,724.04 6. PP&L - Electric 78.06 7. USI - Gas 6.93 8. Verizon Wireless - Tel ephone 20.62 i TOTAL (Also enter on line 10, Recapitulation) $ I 71 , 21 7 . 2 5 (If more space i~ needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Judith J. Shuey NUMBER NAME AND ADDRESS OF PERSON(S) RE FINING PROPERTY RE Dol Not ListTOrustee(s) ENT AMOOF ESOTATE ARE I TAXABLE DISTRIBUTIONS [include outright spousal d stributions, and transfers under Sec. 9116 (a) (1.2)] 1. David J. Shuey 49 Longview Circle Berwyn, PA 19312 2 Donald A h S uey 4872 Chevy Chase Drive Chevy Chase, Maryland 0815 3 Mark William Shuey 1104 East Powerhorn Ro d Mechanicsburg, PA 170 0 II Son Son Son ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS S OWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 91 3 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE (If more space is One-Third One-Third One-Third BUTTONS ON LINE 13 OF REV-1500 COVER SHEET I $ insert additional sheets of the same size) -0- LAST WILL AND TESTAMENT OF JUDITH J. SHUEY I, JUDITH J. SHUEY, a resident of 213 Norman Road, Camp Hill, Cumberland County, Pennsylvania being of sound mind,~~~mory~~and_ a~ ;,~~. understanding, do hereby make, publish and declare th~,s~'^~ip ~,~; my ~;-, Last Will and Testament, hereby revoking all Wills and Codicils -, _, ,. ,_ heretofore made by me . ~ = ` ` -- =+ -'.:' ITEM l: I direct that all my just debts, the expenses ~ my last illness and funeral expenses be paid as soon after my decease as the same can conveniently be done. ITEM 2: I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this Will or nt-hcar~ui ~o excluding, however, any property over which I have a taxable power of appointment, provided, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. ~i UDIT J. UEY 1 LAST WILL AND TESTAMENT OF JUDITH J. SHUEY ITEM 3: I specifically bequeath unto my son, DONALD ALAN SHUEY, if he shall survive me, the Civil War belt buckle, if owned by me at the time of my death. It is my wish that this item remain in the family and be passed on to future generations. ITEM 4: I specifically bequeath the brass kettle, ming vase and roll top child's desk, if owned by me at the time of my death, unto whomever of my children, MARK WILLIAM SHUEY, DAVID JOHN SHUEY, and DONALD ALAN SHUEY, who desire these items. If and in the event that my children are unable to decide who is to receive these items, it is my wish that the Co-Executors of my estate, by majority vote, determine who is to receive each of the above mentioned items. It is my further wish that these items remain in the family and be passed on to future generations. ITEM 5: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, in equal shares, unto my children, MARK WILLIAM SHUEY, DAVID JOHN SHUEY and DONALD ALAN SHUEY, provided, however, that they survive me and are living sixty (60) days after the date of my death. ~~ UDITH J. S EY 2 LAST WILL AND TESTAMENT OF ITEM 6• If and in survive me and is not lip death, then and in such interest in my estate, received, if living, to stirpes. JUDITH J. SHUEY the event that a child of mine does not -ing sixty (60) days after the date of my event, I give, devise and bequeath the which such deceased child would have the issue of said deceased child, per ITEM 7: I hereby nominate, constitute and appoint my children, MARK WILLIAM SHUEY, DAVID JOHN SHUEY and DONALD ALAN SHUEY, Co-Executors of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of them in this or any other jurisdiction for their performance of this office. ITEM 8: If any provision of this Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable. IN WITNESS WHEREOF, I, JUDITH J. SHUEY, the Testatrix, have to this my Last Will and Testament, typewritten on four (4} i J DITH J. S EY 3 LAST WILL AND TESTAMENT OF JUDITH J. SHUEY consecutively numbered pages, subscribed my name and affixed my seal this ~~~,. day of March, 1995. (SEAL ) Signed, sealed, published and declared by the above named JUDITH J. SHUEY, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and of each other. ,, ~ . residing at ~~ ~~J ~_ -- _ ,I / c esiding at ~ ,,~ ~~.~ ~ /~~~=c~~ i 4 APPRAISAL REPORT 213 NORMAN ROAD CAMP HILL, PENNSYLVANIA PREPARED FOR THE ESTATE OF JUDITH F. SHUEY BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 213 Norman Road Camp Hill, Pennsylvania TAX :PARCEL NUMBER: 13-23-0545-186 IMPROVEMENTS: One and one-half story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP HISTORY: The subject property is owned by Judith J. Shuey. The property was purchased on June 2, 1992 for a reported consideration of $86,500 and ownership transferred on deed reference 35-5-489. SCOPE OF THE- ASSIGNMENT: The .scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: July 26, 2008. HIGHEST AND BEST USE: Continued use as asingle-family residence. COST APPROACH: N.A. SALES APPROACH: $143,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $143,000 2 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF JUDITH F. SHUEY the undersigned personally inspected the following described property: All that certain piece or pazcel of land, with the improvements thereon erected, situate in Lower Allen Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a point on the westerly line of Norman Road at the southerly line of Lot No. 6, Block "O" on the Plan of Lots of Greater Highland Pazk; thence along said lot in a westerly direction 110 feet to a point at line of lands now or late of Elmer E. Zimmerman; thence along said lands in a southerly direction pazallel with Norman Road 55 feet to a point at line of Lot No. 8, Block "O" on said Plan; thence along said lot in an easterly direction 110 feet to a point on the westerly line of Norman Road; thence along the westerly line of Norman Road in a northerly direction 55 feet to a point, the place of beginning. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent, upon the value reported, and that in my opinion the Market Value as of July 26, 2008 is: ONE HUNDRED FORTY-THREE THOUSAND DOLLARS $143,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. ~Gr??l ~ L E. Foote Certified General Appraiser GA-000014-L 3 ~: :¢ r ~ _< / f ~' ~ '..:e~y. ~.. r' r °' =° !-~, /fin ;- `r .a ... ~- ~ - ,..f . ~„I „ ° ~f _.~ .~. -. .~4. >-- r ~ f ~ .....,-~..-- E'er' e. ., ~,, ; -~R .yF ..~ - ~ {' /" ~ ~ ~ d„ ~ v. /y I P ~ y / f ,rv. .,...r w+, ~..,. ..i~- f"' S _. I ` Y -~ ~ 4~' I ~,a~1 ~/'~ ~'f Y ._~~=a /G ~^ l w y s~' ~ ~ / ~~' r < nrrY+ ' ~'~ f ~ .lam ~il ' ~ ~..,_~° ?_ ~' . ~~" >. (r: ~> , ~. ,.- ~ ,, i Ty ~/'~ ~ ) ~ 7~ y /t tl~ .~ - /' ; , ' ~ ^ /~ / n r ~ 4 Y // . . L 4 -. f `" r f ~ =E , ~ .. ,,/ / r v . .. 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