HomeMy WebLinkAbout05-28-09J 15056041158
REV-1500 EX (os-05)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po Box zsosol INHERITANCE TAX RETURN 21, D 7 0 2 8 8
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1,93-12-8801, 03142007 12291920
Decedent's Last Name Suffix Decedent's First Name MI
DONOVAN HELEN ARLENE
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M I
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
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ederal Estate Tax Return Required
death after 12-12-82)
6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust ],_ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
^ 9 ^ 10 ^
. Litigation Proceeds Received . Spousal Poverty Credit (date of death 1 1. 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 Telephone Number
RICHARD C• SNELBAKER 717-697-8528
Firm Name (If Applicable)
SNELBAKER & BRENNEMAN, P•C•
First line of address
44 WEST MAIN STREET
Second line of address
P•0• BOX 318
City or Post Office
MECHANICSBURG
State ZIP Code
PA 17055
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Correspondent's a-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
S ~b~L~ ~~
ONOVAN, CO-EXECUTOR WILLIAM HAROLD DONOVAN, CO-EXECUTOR
OTHER THAN REPRESENTATIVE DATE
RICHARD C• SNELBAKER, ESQ 44 WEST MAIN ST•, MECHANICSBURG,PA
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041158 6M46473.000 15056041158 J
G
J 15056042159
REV-1500 EX
Decedent's Social Security Number
193-12-8801
DecedenYsName:DONOVAN HELEN ARLENE
RECAPITULATION
1. Real estate (Schedule A) 1.
115000.00
2. Stocks and Bonds (Schedule B) . 2. 2 5 ~ 41 • 8 8
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 0 . 0 0
4. Mortgages & Notes Receivable (Schedule D). 4. 0 • 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 2 9 5 5 • 4 0
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 11119 • 8 9
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested 7.
0.00
8. Total Gross Assets (total Lines 1-7). 8. 154817 • 17
9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 18 3 9 ], , 71
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 2 6 ], 2 . 3 4
11. Total Deductions (total Lines 9 B< 10) . . . . . . . . . . . . . . . . . . . . . . 11. 21 O O 4 • 0 5
12.
13.
14. Net Value of Estate (Line 8 minus Line 11)
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) 12.
13.
14. ], 33813 • 12
0 • 0 0
], 3 3 813 • 12
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 .OIL 0 .0 0 15. 0 •0 0
16. Amount of Line 14 taxable
at lineal ratex.o~l5 13381,3 • 12 16. 6021.59
17. Amount of Line 14 taxable
at sibling rate X .12 0, 0 0 17. 0, 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18. 0. 0 0
19. TAX DUE 19. 6 0 21 • 5 9
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042159 sMasaaz.ooo 15056042159
REV-1500 EX Page 3
r)pr_PriPnt'c C~mnlete Addrpss~
File Number
0288
DECEDENTS NAME
DONOVAN HELEN ARLENE
STREET ADDRESS
CUMBERLAND COUNTY
CITY
NEWVILLE STATE ZIP
-
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0 • 0 0
B. Prior Payments 6 0 0 0. 0 0
C. Discount 3 0 0. 0 0
3. Interest/Penalty if applicable
D. Interest 0 • 0 0
E. Penalty 0 • 0 0
(1)
6021•
Total Credits (A + g + C) (2) 6 3 0 0 •0 0
Total Interest/Penalty (D + E) (3) 0 . Q Q
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund. (4) 2 7 8 • 41
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.
(5> 0.00
(5A)
0.00
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0 • 0 0
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;
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ncome; .
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b. retain the right to designate who shall use the property trans
X
c. retain a reversionary interest; or
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its or care
d. receive the promise for life of either payments, bene
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .
"
"
or payable upon death bank account or security at his or her death?
in trust for
3. Did decedent own an
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
^
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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 of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S.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)]. 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.
6M4671 1.000
REV-1502 EX+(8.98) SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Helen Arlene Donovan 21 07 0288
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
1. Property known and numbered as 115,000.00
83 Hays Grove Road, Penn Township, Cumberland County,
Newville, PA 17241, appraised value (see attached
appraisal)
TOTAL (Also enter on line 1, Recapitulation) ~ $
115,000.00
swasss i.ooo (If more space is needed, insert additional sheets of the same size)
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APPRAISAL REPORT
83 HAYS GROVE ROAD
NEWVILLE, PENNSYLVANIA
PREPARED FOR
THE ESTATE OF HELEN A. DONOVAN
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: 83 Hays Grove Road
Newville, Pennsylvania
TAX. FARCEL NUMBER: 31-12-0328-023
IlVIPROVEMENTS: One and one-half story detached single-family dwelling.
PROPERTY RIGHTS: Fee simple interest.
OWNERSHIP HISTORY: The subject property is owned by Helen A. Donovan.
The property was -purchased on June 3, 1955 for a
reported consideration of $1.00 and ownership transferred
on deed reference 16-M-86.
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: March 14, 2007.
HIGHEST AND BEST USE: Continued use as asingle-family residence.
COST APPROACH: N.A.
SALES APPROACH: $115,000
INCOME APPROACH: N.A.
FINAL VALUE CONCLUSION: $115,000
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APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF HELEN. A. DONOVAN
the undersigned personally inspected the following described property:
All that certain piece or parcel of land, with the improvements thereon erected, situate
in Penn Township, Cumberland County, Pennsylvania, bounded and described as follows:
Beginning at an iron pin in the road leading from Hayes Grove to Walnut Bottom Road;
thence along the land of William Mellinger east 363 feet to a point at the corner of land of
William Mellinger and the Reading Railroad Company; thence along the land of the said
Railroad Company, south 147'/2 feet to a point at the corner of land of said Railroad Company
and R.A. Kessler; thence along land of R.A. Kessler 3751/2 feet to a point in the said road;
thence along said road, north 125 feet to the place of beginning. Containing 1.13 acres.
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 March 14,
2007 is:
ONE HUNDRED FIFTEEN THOUSAND DOLLARS
$115,000
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The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
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~° ~~~
Larry .Foote
Certified General Appraiser
GA-000014-L
INTENDED USE OF THE APPRAISAL
The intended use of this appraisal is to estimate the Market Value of the subject
property as of March 14, 2007.
Market Value is defined as the most probably 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:
a. Buyer and seller are typically motivated.
b. Both parties are well informed or well advised, and each acting in what
he considers his own best interest.
c. A reasonable time is allowed for exposure in the open market.
d. Payment is made in terms of cash in U.S. dollars or in terms of financial
arrangements comparable thereto.
e. 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.
Source: Office of the Comptroller of the Currency, 12 CFI §34.42(f).
HIGHEST AND BEST USE
Highest and Best Use is defined by the Appraisal Terminology and Handbook,
published by the Appraisal Institute, as "the most profitable likely use to which a property can
be put". The opinion of such use may be based on the highest and most profitable continuous
use to which the property is adapted and needed, or likely to be in demand, in the reasonable
near future.
However, elements affecting value that depend upon events or a combination of
occurrences which, while within the realm of possibility, are not fairly shown to be reasonably
probable, should be excluded from consideration. Also, if the intended use is dependent on an
uncertain act of another person, the intention cannot be considered.
Based on the above definition and after seeing the site, neighborhood, and area, it is my
opinion that the present use of the subject is its Highest and Best Use.
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SITE DATA
ADDRESS:
TOWNSHIP:
COUNTY:
STATE:
LOT SIZE:
SEWERS:
WATER:
ELECTRICITY:
LANDSCAPING:
83 Hays Grove Road
Penn
Cumberland
Pennsylvania
1.13 acres.
On-site septic system.
On-site well.
PP&L
Typical for the area, with a sodded lawn, trees and shrubs.
DETRIMENTAL INFLUENCES
None. Pride of ownership is evident throughout the neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL DESCRIPTION: One and one-half story detached single-family dwelling
containing approximately 1,224 square feet of gross living area above grade.
CONDITION: Exterior: Average
Interior: Fair to average.
ROOMS: First Floor: Living room, dining room, kitchen and full bathroom with
laundry facilities.
Second Floor: Three bedrooms and a full bathroom.
Basement: Full, with dirt floor.
EXTERIOR: Foundation: Poured concrete.
Walls: Vinyl siding.
Sash: Wood-framed, single-hung.
Gutters: Aluminum, painted.
Roof Gable, painted standing seam steel.
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INTERIOR, PRINCIl'AL ROOMS: Flooring: Carpet
Walls: Wood paneling and plaster.
Ceilings: Plaster and acoustical the blocks.
Trim: Wood, painted.
KITCHEN: Cabinets: Oak, natural finish.
Counters: Formica
Walls: Simulated brick and wood paneling.
Flooring: Vinyl
Sink: Double-bowl, stainless steel.
BATHROOMS: Flooring: Carpet
Walls: Formica
Bathtub: Fiberglass shower stall.
Lavatory: Vanity
Water closet: Two-piece.
CONSTRUCTION: Joists: Wood
Beams: Wood
Columns: Steel
Plumbing: Copper and plastic.
HEATING: Oil-fired forced hot air central heating system and acoal-burning stove
that is located in the dining room.
HOT WATER: Electric, 50-gallon.
ELECTRIC: Circuit breaker system, 200-ampere.
OTHER: Attached to the front and side of the dwelling is a covered wraparound
porch and attached to the rear of the dwelling is a storage building. Also located on the site is a
detached two-car garage with storage areas that is in average condition and a detached storage
building that is in fair condition.
GENERAL CONDITION: The dwelling is considered to be in fair to average condition on the
interior and average condition on the exterior, with mechanical systems appearing to be
adequate and functioning properly. There is pealing wallpaper on the ceiling of one of the
bedrooms.
THE APPRAISAL PROCESS
Three approaches to value are generally included in an appraisal report. These
techniques include the cost approach, sales comparison approach, and income approach to
value. '
The cost approach to value is based on the assumption that the reproduction cost of a
building plus land value, tends to set the upper limit to value. A key assumption is that a newly
constructed building would have advantages over the existing building, therefore an evaluation
focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to
anew facility. Due to the age of the subject improvements, the cost approach is considered to
be inappropriate and has, therefore, not been included in the development of this appraisal
report.
The sales comparison approach to value assumes that under normal conditions, a given
number of parties acting intelligently and voluntarily, tend to set a pattern from which value
can be estimated. Application of this approach relies on a comparison of the subject with a
sufficient number of recent transactions of comparable properties in the market, based on a
common unit, such as price per square foot of building area.
The income approach concerns itself with present worth of the future potential benefits
of a property. The initial estimate involves the net income, which a fully informed person is
justified in assuming the property will produce during its remaining useful life. This estimated
net income is then capitalized into a value estimate, based upon the level of risk as compared
with that of a similar type and class. Since homes similar to the subject are not typically
utilized as income-producing investment properties, the income approach to value is considered
to be inappropriate and has, therefore, not been included in the development of this appraisal
report.
7
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SALES COMPARISON APPROACH
In amving at this conclusion of the value of the subject property, the appraiser made a
survey of properties that have sold in the area of the subject property.
Consideration was given and adjustments were made on each comparable sale as to
time of sale, size, location, as well as all other factors that might affect value. A resume of
some of the sales considered by the appraiser is as follows:
SALE NO. , l
Location: 1591 Walnut Bottom Road, Newville.
Date of Sale: March 31, 2006.
Sale Price: $108,000
Size: 1,144 square feet.
Unit Price: $94.41 per square foot.
SALE NO. 2:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO. 3:
Location:
Date of Sale
Sale Price:
Size:
Unit Price:
1833 Walnut Bottom Road, Newville.
August 22, 2006.
$89,900
1,440 square feet.
$62.43 per square foot.
270 McAllister Church Road, Carlisle.
February 28, 2006.
$100,000
1,000 square feet.
$100.00 per square foot.
The appraiser, in addition to the sales listed, also considered several additional sales in
arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this
page are dollar adjustments reflecting market reaction to those items of significant variation
between the subject and comparable properties. If a significant item in the comparable
property is superior to, or more favorable than, the subject property, a minus (-) adjustment is
made, thus reducing the indicated value of the subject; if a significant item in the comparable is
inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus
increasing the indicated value of the subject.
After making all of the necessary adjustments, it is the appraiser's considered opinion
that the indicated value of the subject property by the Sales Comparison Approach is $115,000.
8
SALES COMPARISON ANALYSIS
ITEM SUBJECT COMPARABLE # 1 COMPARABLE #2 COMPARABLE #3
83 Hays Grove Road 1591 Walnut Bottom Road 1833 Walnut Bottom Road 270 McAllister Church Road
Address Newville Newville Newville Carlisle
Proximity to Subject
Sale Price N.A. $108,000 $89,900 $100,000
Price / Sq. Ft. GLA N.A. $94.41 $62.43 $100.00
Data Source Inspection Courthouse & Central Penn MLS Courthouse & Central Penn MLS Courthouse & Central Penn MLS
ADJUSTMENTS DESCRIPTION DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. DESCRIPTION $ Adjust.
Sales or Financing
Concessions None known None known
None known
Date of Sale /Time As of 3-14-07 3-31-06 8-22-06 2-28-06
Location Average Similar Similar Similaz
Site /View 1.13 acres .44 acre +5,000 .20 acre +5,000 .43 acre +5,000
Design and Appeal 1'/s-story detached Similar Similaz Similar
Construction Vinyl siding Vinyl siding Aluminum siding Vinyl siding
Age 88 years 186 years 86 yeazs 106 years
Condition Fair to avernge Sunilar Inferior +9,000 Similar
Above Grade Tot. Bed. Bath Tot. Bed. Bath Tot. Bed. Bath Tot Bed Bath
Room Count . .
6 3 2 6 3 1 +2,000 6 3 1 +2,000 5 3 1 +4
000
Gross Living Area 1
224 s quare fe et 1
144 s f t + ,
, ,
quare
ee 2,400 1,440 square feet -6,500 1,000 square feet +6
700
Basement &Finished ,
Rooms Below Grade Full basement Similar Similaz Similar
Functional Utili Avera a Similar Similar Similar
Heatin /Coolie Oil-fired hot air Gas-fi
d h
t
i
re
o
a
r Oil-fired hot air Baseboard electric
Gata e / Ca rt
Porches
Pati 2-car ara a w/stor.
W 2 rt & 1-car ar. None +15,000 One-car ara e +10,000
,
os
Pools
etc raparound porch, 2 Wood deck, storage 2 porches, balcony, Porch, encl. porch,
,
.
Special Energy story a buildin s.
Ty
ical for the buildi +2,000 story a buildin . story a buildin .
Efficient Items p
re ion. Similar Similar Similar
Fire lace s) Coal bumin stove Fi
l
. r
ace -1,000 None +1
000 Fir lace 1
00
Other (e.g, kitchen , -
.
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equip., remodeling) Built-ins. Similar Similar Similar
Net Adj, (total) i
Indicated Value
tR ~ ~ ~
'r- +10,400
~
+25
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, ` ~~, -~,r,~,_ r • ~
+24,700
,.
<
hh
of Subject f ~`` F'~ i ~~' y v~3' ' k
i E F iS~ }i,
. ~ ~ 118,400 f ";~ 115,400 F;~ a~ 124,700
FINAL INDICATED VALUE OF SUBJECT PROPERTY: $115,000
9
CORRELATION
Correlation may be defined as "the bringing together of parts in a proper relationship."
The parts of this appraisal report are the following approaches to value your appraiser used:
Value Indicated by Cost Approach N.A.
Value Indicated by Sales Comparison Approach $115,000
Value Indicated by Income Approach N.A.
~ These approaches are representative of the market value of the subject property. I have
carefully reexamined each step in each method, and I believe the conclusions accurately reflect
the attitude of typical purchasers of this type property in this neighborhood. It is my belief that
this reexamination has confirmed the original conclusions.
The Cost Approach will result in an excellent estimate if all elements are figured
accurately, because no prudent person will pay more for a property than the cost to produce a
substitute property with equal desirability and utility. Purchasers of the type of dwelling
typical of the subject property are more concerned with amenities than with hypothetical
replacement of the property. Due to the age of the subject improvements, the Cost Approach is
considered to be inappropriate and has not been included in this appraisal report.
The Sales Comparison Approach was based on several recent sales of properties similar
to that of the subject, all of which are located in the same general area. The adjusted sales
prices are most consistent under comparison. This approach is the most reliable because it
reflects the reactions of typical buyers and sellers in the market.
The Income Approach is most applicable to income producing properties or properties
that are primarily utilized for income producing purposes. Purchasers of income producing
properties are willing to pay no more for a particular property than the net operating income
will support. Since the majority of properties similar to the subject are not utilized for income
producing purposes, this approach to value has not been included m this appraisal report.
Therefore, as a result of this appraisal and analysis, it is this appraiser's considered
judgment and opinion that the Market Value of the subject property, as of March 14, 2007, is:
ONE HUNDRED FIFTEEN THOUSAND DOLLARS
$115,000
10
UNDERLYING ASSUMPTIONS AND LIMITING
CONDITIONS SUBJECT TO THIS APPRAISAL
1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to
the title, which is assumed to be marketable. The property is appraised as though under
responsible ownership.
2. The legal description used herein is correct.
3. I have made no survey of the property, and the boundaries are taken from records
believed to be reliable.
4. I assume that there are no hidden or unapparent conditions of the property, subsoil or
structures which would render it more or less valuable. I assume no responsibility for
such conditions or for engineering which might be required to discover such factors.
5. The information, estimates, and opinions furnished to me and contained in this report
were obtained from sources considered reliable and believed to be true and correct.
However, no responsibility for accuracy can be assumed by me.
6. This report is to be used in its entirety and only for the purpose for which it was
rendered.
7. Neither all nor any part of the contents of this report (especially any conclusions as to
value, the identity of the appraiser or the firm with which he is connected) shall be
reproduced, published, or disseminated to the public through advertising media, public
relations media, news media, sales media, or any other public means of communication,
without the prior written consent and approval of the appraiser.
8. This appraisal was prepared for the exclusive use of the client identified in this appraisal
report. The information and opinions contained in this appraisal set forth the
appraiser's best judgment in light of the information available at the time of the
preparation of this report. Any use of this appraisal by any other person or entity, or
any reliance or decisions based on this appraisal are the sole responsibility and at the
sole risk of the third parry. The appraiser accepts no responsibility for damages
suffered by any third party as a result of reliance on or decisions made or actions taken
based on this report.
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CERTIFICATE OF APPRAISAL
Your appraiser hereby certifies that:
1. The statements of fact contained in this report are true and correct.
2. The reported analyses, opinions, and conclusions are limited only by the reported
assumptions and limiting conditions, and are my personal, impartial, and unbiased
professional analyses, opinions, and conclusions.
3. I have no present of prospective interest in the property that is the subject of this report,
and no personal interest with respect to the parties involved.
4. I have no bias with respect to the property that is the subject of this report or to the
parties involved with this assignment.
5. My engagement in this assignment was not contingent upon developing or reporting
predetermined results.
6. My compensation for completing this assignment is not contingent upon the
development or reporting of a predetermined value or direction in value that favors the
cause of the client, the amount of the value opinion, the attainment of a stipulated result,
or the occurrence of a subsequent event directly related to the intended use of this
appraisal.
?. To the best of my knowledge and belief, the statements of fact contained in this
appraisal report, upon which the analyses, opinions, and conclusions expressed herein
are based, are true and correct.
S. This appraisal report sets forth all of the limiting conditions (imposed by the terms of
my assignment or by the undersigned) affecting the analyses, opinions, and conclusions
contained in this report.
9. This appraisal report has been made in conformity with the Uniform Standards of
Professional Appraisal Practice adopted by the Appraisal Standards Board of the
Appraisal Foundation, and is subject to the requirements of the Code of Professional
Ethics and Standards of Professional Conduct of the National Association of Realtors
Appraisal Section.
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10. No one other than the undersigned prepared the analyses, conclusions, and
opinions concerning real estate that are set forth in this appraisal report.
Larry .Foote
Certified General Appraiser
GA-000014-L
13
PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers,
along with all providers of personal financial services ar'e now required by federal law to
inform their clients of the policies of the firm with regard to the privacy of client nonpublic
personal information. As professionals, we understand that your privacy is very important to
you and are pleased to provide you with this information.
In the course of performing appraisals, we may collect what is known as "nonpublic
personal information" about you. This information is used to facilitate the services that we
provide to you and may include the information provided to us by you directly or received by
us from others with your authorization.
We do not disclose any nonpublic personal information obtained in the course of our
engagement with our clients to nonaffiliated third parties, except as necessary or as required by
law. By way of example, a necessary disclosure would be to our independent contractors, and
in certain situations, to unrelated third party consultants who need to know that information to
assist us in providing appraisal services to you. All of our independent contractors and any
third party consultants we engage are informed that any information they see as part of an
appraisal assignment is to be maintained in strict confidence within the firm. A disclosure
required by law would be a disclosure by us that is ordered by a court of competent jurisdiction
with regard to a legal action to which you are a party.
We will retain records relating to professional services that we have provided to you for
a reasonable time so that we are better able to assist you with your needs. In order to protect
your nonpublic personal information from unauthorized access by third parties, we maintain
physical, electronic and procedural safeguards that comply with our professional standards to
insure the security and integrity of your information.
14
LARRI' E• FOOTS
REAL ESTATE APPRAISER
sisal Services, Carlisle, Pa.
EXPERIENCE' Chief Appraiser, Diversified Appmant CompanY~ Carlisle, Pa.
1979'~eSent: Principal Broker, LaRue Develop
Colonial Realty, Carlisle, Pa.
Associate Broker, en Realtor, Carlisle, Pa• dwellings, mobile
1976-1979 lots, single-family
1976 ~ Realtor Associate, Jack Gfarms; building sand complexes, office
1972- Ce included undeveloped land, fitment building
ralsal expenan homes, motels, ap retail bwldings, daycare centers,
P'pp medical canters, nursing
arks, clinics, rehabilitation centers,
buildings' service stations, veterinary
~,arehouses, and manufacturing facilities.
1976.
lvania State University,
EDUCATION stration, Pennsy Harrisburg Area Convnunity
Bachelor of Business Admini stration,
Associate Bachelor o~Business Achnim
College, 197 1965.
Carlisle Senior High School, GRI I, GRI II, GRI III.
Diploma CI 101, CI 102, CI 103, CI 104,
Certificate, P~sylvania Realtors Insritutlnstitute,
Realtors National Marketing
Certificate, ~erican Institute of Real Estate Appr~sers.
CI 105. Estate Appraisers.
~. Standards of Professional practice, encan Institute of Real raisers.
Real Estate Appraisal Principles, Am
Valuation, American Institute of Real Estate App
Residential ralsal Institute.
appraisal Procedures, APP A raising, Appraisal Institute.
pr~clples of Income Property PP ralsal ~stitute.
Case Studies in Rear Estate Valuation, PP
and Valuation Analysis, Appraisal Institute.
Report Wn~g
LICENSES: onwealth of PennsYlvar-ia.
PROFESSIONAL raiser #GA-000014-L, Comm onwealth of Pennsylvania'
General ~'pp 029729-A, Comm
Real Estate Broker #IZB-
the Pennsyl-
gSIONAL DESIGNATIONS:
PROFS duate of the Pennsylvania Realtors Institute a~,arded y
GRI: Cara
vania Association of Realtors. b the Realtors National Market-
Certified Residential Specialist, awarded Y
tors.
CRS' awarded by the Realtors
~g Institute of the Na ~° V~s~ent M mber,Re ciation of Realtors.
Certified Commercial
CCIM• Institute of the National Asso
National Marketing
ORGANIZATION AFFILIATIONS:
ralsal Section.
.National Association of Realtors App
PROFESSIONAL
Greater Hamsburg Association of Realtors.
Pennsylvania Association of Realtors.
Natioonal National Marketingtlnstitute.
Realt
15
u
i
^'' PAST CLIENTS:
Borough of Carlisle
Keystone Financial Mortgage
Cornerstone Federal Credit Union
Pennsylvania State Bank
Commerce Bank ,
Cumberland-Perry Association for Retarded Citizens
Carlisle Suburban Authority
Members 1St Federal Credit Union
Pennsylvania National Bank
Evans Financial Corporation
Greenawalt & Company, CPA
Smith's Transfer Corporation
Carlisle Department of Parks and Recreation
Executive Relocation Services
Carlisle Area School District
Messiah Homes, Incorporated
ERA Eastern Regional Services
Pennsylvania Turnpike Commission
Chase Home Mortgage Corporation
Defense Activities Federal Credit Union
Pennsylvania State Employees Credit Union
PNC Mortgage Corporation
F&M Trust Company
National City Mortgage Corporation
Washington Mutual Home Loans, Inc.
Prudential Relocation Services
Lender's Choice
Market Intelligence, Incorporated
United Telephone Employees Federal Credit Union
Cumberland County Commissioners
Allstate Enterprises Mortgage Corporation
Dickinson College
PPG Industries, Incorporated
Gettysburg College
Redevelopment Authority of Cumberland County
Record Data Appraisal Services, Incorporated
First United Federal Savings Association
Fulton Bank
United States Marshall Service
GMAC Mortgage Corporation
Orrstown Bank
Letterkenny Federal Credit Union
BancPlus Mortgage Corporation
Coldwell Banker Relocation Services, Incorporated
Central Pennsylvania Savings Bank
Mellon Bank
Provident Home Mortgage Corporation
Drovers Bank
16
American Home Bank
Trans Union
M&T Mortgage Corporation
Cody Financial Mortgage Services
Waypoint Bank
Northwest Savings Bank
Blue Ball National Bank
Adams County National Bank
Countrywide Home Loans
Aarrow Mortgage
Various law firms and individuals
^
17
PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS
C'
18
COMPARABLE SALE NO. 1
COMPARABLE SALE NO. 2
COMPARABLE SALE NO. 3
REV-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Helen Arlene Donovan 21 07 0288
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. United State Savings Bonds 25,741.88
7 EE bonds each with a $50.00 face value, 98 E bonds
with face value of $50.00 each, toal of 105 bonds (see
attached listing)
TOTAL (Also enter on line 2, Recapitulation) I $ 25 , 741.88
3wasss i.ooo (If more space is needed, insert additional sheets of the same size)
Calculated Value of Your Paper Savings Bond(s) Page 1 of 3
Calculated Value of Your Paper Savings Bond(s)
Calculator Results for Redemption Date 03/2007 ~~~,~~~ ~~~~~~
T~atai ~+ri~+e Total '~a1aa~ Tt~t~t Is~t~r~~t YTS i~er~ ~~~
$3 850.00 25 741.88 21 891.88 75.00
Bonds: 1-105 of 105
5~s°lal ~r~l~ r~aars, x~
ua~:
~~~c~l Elul
l~~~s~~ i~u~
~-~
rata ~-
t
L19425496EE EE $50 08/1980 08/2007 08/2010' $25.00 $120.74 4. 00% $145.74
L19425839EE EE _ $50 09/1980 09/2007 09/2010 $25.00 $120.74 4. 00% $145.74
L19426130EE EE $50 10/1980 04/2007 10/2010 $25.00 $1,17.88 4. 00% $142.88
L6412544EE EE $50 05/1980 05/2007 05/2010 $25.00 $120.74 4. 00%' $145.74
L6412846EE EE $50 06/1980 06/2007 06/2010 $25.00. $120.74 4. 00% $145.74
L19425197EE EE $50 07/1980 07/2007 07/2010 $25.00 $120.74 4. 00% $145.74
L6412200EE EE $50 04/1980 04/2007 04/2010 $25.00 $1.19.30 4. 00% $144.30
,,2197129664E E $50 02/1.980 08/2007 02/2010 $37.50 $158.96 4. 00.% $196.46
L2197130788E E $50 03/1980 09/2007 03/2010 $37.50 $158.96 4. 00% $196.46
L2169508369E E $50 04/1979 04/2007 04/2009
$37.50
$158.66
4.
00%
$19
6.16'.
L2147743702E E $50 03/1979 09/2007 03/2009 $37.50 $162.58 ' 4. 00% .
$200.08
L2147741442E ' E $50 01/1979 07/2007 01/2009 $37.50 $162.58 4. 00% $200.08
L2186~`7 3845E E $50 11/1979 05/2007 11/2009 $37.50. $158.96 4. 00% $196.46
L2197128177E E $50 12/1979 06/2007 12/2009 $37.50 $158.96 4. 00% $196.46
L2169509835E E $50 05/1979 05/2007 05/2009 $3.7.50 $160.56 4. 00% $198.06
L2174279632E E $50 07/1979 07/2007 07/2009 $37,50 $161.02 4. 00% $198.52
L2183589750E E $50 08/1979 08/2007 08/2009 $37.50 $161.02 4. 00% $198.52
L2183596311E _ E $50 09/1979 09/2007 09/2009 $37.50 $161.02 4. 00% $198.52
L2137871129E E $50 08/1978 08/2007 08/2008 $37.50. $164.10 4. 00% $201.60
L2137873457E E $50 09/1978 09/2007 09/2008. $37.50 $164.10 4. 00% $201.60
L2137874997E E $50 10/1978 04/2007 10/2008: $37.50 $160.14 4. 00% $197.64
L2114223891E E $50 02/1978 08/2007 02/2008 $37.50 $209.42 4. 00% $246.92
L2121268718E E $50 04/1978 04/2007 04/2008 $37.50 $167.04 3. 92% $204.54
L2130411667E E $50 06/1978 06/2007 06/2008 $37.50 $164.04 4. 00% $201.54
L2147739929E E $50 12/1978 06/2007 12/2008 $37.50 $162.56 4. 00% $200.06
L2114224548E E $50 01/1978 07/2007 01/2008 $37.50 $209.42 4. 00% $246.92
L2088918861E E $50 09/1977 09/2007 09/2007 $37.50 $236.36 4. 00% $273.86
L2104118958E E $50 11/1977 05/2007 11/2007: $37.50 $208,.74 4. 00% $246.24
L2099886652E E $50 10/1977 04/2007 10/2007 $37.50 $231.00 4. 00% $268.50
L2130410172E E $50 05/1978 05/2007 05/2008 $37.50 $163.54 4, 00% $201.04
L2083001842E E $50 06/1977 06/2007 06/2007 $37.50 $236.42 . 4. 00% $273.92
L2089139659E E $50 07/1977 07/2007 07/2007 $37,50 $236.3.6 4. 00% $273.86
L2074069571E E $50 02/1977. _ 02/2007 __ $3,7.50 $238.58 $276.08
L2074110974E E $50 03/1977 03/2007 $37.50 $238.58 $276.08
L2078790983E E $50 04/1977 04/2007 04/2007' $37.50 $233.16 . 4. 00% $270.66
L2054620834E E $50 10/1976 10/2006 $37.50 $235.14 $272.64
L2059520695E E $50 11/1976 11/2006._ $37.50 $237.80 $275.30
L2064620035E E $50 12/1976 12/2006 $3,7.50 $238.58 $276.08
L2037534015E E $50 05/1976 05/2006 $37.50 $234.58 .. $272.08
L2040054704E E $50 07/1976 07/2006 $37.50 $235.14 $272.64
L2047532117E E $50 08/1976 08/2006. $37.50 $235.14 $272.64
L2026723705E E $50 01/1976 01/2006 $37.50: $232.02 $269.52
L2033155518E E $50 03/1976 03/2006. $37.50: $232.02 $269.52
MA
MA
MA
MA
MA
MA
MA
MA
MA
MA
http://www.treasurydirect.gov/BC/SBCPrice 6/11 /2007
Calculated Value of Your Paper Savings Bond(s)
Page 2 of 3
L2033156973E E $50 04/1976 04/2006 $37.50 $232.02: $269.52 MA
L2015711478E E $50: 09/1975 09/2005 $37.50 $228.80 $266.30 MA
L2020326169E E $50'.. 11/1975 , 11/2005 $37.50. $231.42 $268.92 MA
L2026722234E E $50'. 12/1,975 12/2005 $37.50 $232.00 $269.50 MA
L1109878115E E $50: 04/1975 04/2005 $37.50 $225.64 $263.14 MA
L2006898613E E $50: 06/1975 06/2005 $37.50 $228.80' $266.30 MA
L2015710129E E $50',: 08/1975 08/2005 $37.50 $228.80. $266.30 MA
L1103396952E E $50 01/1975 01/2005 $37.50 $225.64 $263.14 MA
L1104048352E E $50; 02/1975 02/2005 $37.50 $225.64 $263.14 MA
L1109879655E E $50' 05/1975 05/2005 $37.50 $228.16 $265.66 MA
L1084587460E E $50' 09/1974 09/2004 $37.50 $222.54: $260.04 MA
L1103395179E E $50' 11/1974 11/2004 $37.50 $225.02 $262.52: MA
L1093868826E
__ E
_ $50' 10/1974
__ 10/2004 $37.50, $222.54 $260.04 MA
L1075825763E E $50 05/1974 05/2004 $37.50 $221.92; $259.42. MA
L1075827300E E $50 06/1974 06/2004 $37.50 $222.54 $260.04 MA
L1079419673E E $50 07/1974 07/2004 $37.50. $222.54 $260.04 MA
L1062307834E E $50: 02/1974 02/2004 $37.50 $2,19.46 $256.96 MA
L1067568185E E $50 03/1974 03/2004' $37.50 $219.46. $256.96 MA
L1053039190E E $50' 10/1973 10/2003 $37.50 $226.02 $263.52 MA
L1049487483E E $50 08/1973 08/2003. $37.50 $225..98 $263.48 MA
L1059339038E E $50 11/1973 11/2003 $3,7.50 $226.02 $263.52 MA
L1062306078E E $50 12/1973 12/2003 $37.50 $219.46 $256.96 MA
L1038260093E _E $50 04/1973 04/2003 $37.50 $222.28: $259.78 MA
L1041219792E E $50 06/1973 06/2003. $37.50 $222.90 $260.40 MA
L1046877172E E $50 07/1973 07/2003 $37.50 $225.42 $262.92 MA
L1032234059E E $50
__ 01/1973 01/2.003 $37.50 $221.62 $259.12. MA
L1034844726E E $50 03/1973. .03/2003: $37,50 $222.28 $259.78 MA
L1017271607E E $50 09/1972 _ 09/2002 $37.50 $218.60 $256.10 MA
L1016873259E E $50 08/.1972 08/2002 $37.50 $218.60..:. $256.10 MA
L1022833253E E $50 11/1972 11/2002 $37.50 $218.60 $256.10 MA
L1023161229E E $50 12/1972 12/2002 $37.50 $219.16_ $256.66 MA
L839736795E E $50 04/1972 04/2002. $37.50 $214.88 $252.38 MA
L1001927629E E $50 .05/1972 05/2002 $37.50 $214.88 $252.38 MA
L1007618825E E $50 07/1972 07/2002' $37.50 $218.04 $255.54 MA
L836977173E E $50 02/1972 02/2002 $37.50 $214.84 $252.34 MA
L832035829E E $50 01/1972. 01/2002
__ $37.50' $214.26 $251.76 MA
L815099314E E
.
.. $50 06/1971 06/2001 $37.50. $216.40 $253.90 MA
L824951779E . .
.
E $50 10/1971 10/2001 $37.50 $215.22 $252.72 MA
L824950430E E $50 09/1971 09/2001 $37.50 $215.22 $252.72 MA
L827759247E E $50 11/1971 11/2001 $37.50 $215.22 $252.72 MA
L809352347E E $50 03/1971 03/2001 $37.50 $215.70 $253.20 MA
L809353961E E $50 05/1971 05/2001 $37,50' $215.70 $253.20 MA
L818950809E E $50 07/1971 07/2001 $37.50 $214.62 $252.12 MA
L798819498E E $50 01/1971 01/2001
___ _ $37.50
_ _ $215.10
_ $252.60 MA
L804129002E E $50 02/1971: 02/2001 $37.50 $215.70 $253.20 MA
L791867567E E $50 10/1970 10/2000 $37.50 $241.88 $279.38 MA
L798818028E E $50 11/1.970___ 11/2000 $37.50 $241.88 $279.38 MA
L777141342E E $50 03/1970 03/2000. $3.7.50 $237.22. $274.72 MA
L778629774E E $50 04/1970 04/2000 $37.50 $237.22 $274.72 MA
L776909906E E $50 01/1970 01/2000 $37.50 $236.50 $274.00 MA
L787754665E E $50 07/1970 07/2000 $37.50 $241.22 $278.72 MA
L786254228E E $50 06/1970 06/2000 $37.50 $238.50 $276.00 MA
L791866097E E $50 08/1970 08/2000 $37.50 $241.88 $279.38 MA
L772332031E E $50 11/1969 11/1999 $37.50 $232.54 $270.04 MA
L768401576E E $50 09/1969 09/1999 $37.50 $232.54 $270.04 MA
L758772747E E $50 05/1969 05/1999 $37.50 $239.70... $277.20 MA
L764280667E E $50 07/1969 07/1999 $37.50. $231.92 $269.42 MA
http://www.treasurydirect.gov/BC/SBCPrice 6/11/200 i
Calculated Value of Your Paper Savings Bond(s) Page 3 of 3
L768400127E E $50 08/1969 _ _ _.:,,08/1999 _ $37..50 , _ $232.52, $270.02 MA
E $50
L772333465E 12/1969 ' 12/1999 $37.50 $233.94 $271.44 MA
_
L738901090E E $50 :.09/1968 09/1998 $37.50 $230.78 $268.28 MA
L741623509E E $50 :10/1968 ! 10/1998 $37.50. $230.78 $268.28 MA
L746155310E E $50 '.:12/1968 ' 12/1998. $37.50 $237.06 $274.56 MA
Totals for 105 Bonds $3 850.00 $21 891.88 $25 741.88
tote
NI Not Issued
_
.. .. ..
NE Not eligible for payment
P5 Includes 3 month interest penalty
MA Matured and not earnin interest
http://www.treasurydirect. gov/BC/SBCPrice 6/11 /2007
REV-1508 EX + (8-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Helen Arlene Donovan 21 07 0288
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property joinUyowned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 1985 Chevrolet Celebrity 400.00
appraised value (see attached appraisal)
2 Cash 11.00
found in safe deposit box
3 Highamrk 313.65
refund unused premium
4 Houseshold goods retained by family members 760.00
5 Proceeds from sale of cement mixer 135.00
6 Proceeds from sale of household goods 444.75
7 Refund due the decedent 32.00
on medcial expenses
8 Social Security 127.00
benefit due the decedent
9 United States Treasury 279.00
refund due the decedent on 2007 Final 1040 tax return
10 United States Treasury 453.00
refund due the decedent on 2006 1040 Tax reurn
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
TOTAL (Also enter on line 5, Recapitulation) $ ~ 2 , 955.40
3w4sno ~.ooo (If more space is needed, insert additional sheets of the same size)
~t'~ Che~arolet, Oldsmobile
g3or~t~.ac ~ Cadi3.lac
730 East King Street
Shippensburg, PA 17257
(7I7) 532-2121 Fax (717) 532-3658
Ta: Estate of Helen A. Donovan March 28, 2007
83 Hays Grove Road
Newville. PA 17241
www.lihchev.com
The trade-in value for one 1985 Chevrolet Celebrity CL Sedan, VIN:1GlAW19ROFG125583, with 106,391, in average conditian ,
is $ 400. The value was determined by using the Kelly Blue Book Used Car Guide.
If you have any questions concerning this price please call me toll free at 888-_532-2121.
Sincerely yours,
m ~ ~~~~
Timothy Iv1. Nye
General Sales Manager
H & H Chevrolet, Pontiac, Cadillac Inc.
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERffANCETAX RETURN
RESIDENT DECEDEM
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Helen Arlene Donovan 21 07 0288
If an asset was made joint within one year of the decedent's date of death, it m ust be reported on Schedule G.
SURVNINGJOINTTENANT(S)NAME I ADDRESS RELATIONSHIP TO DECEDENT
A Donovan, Marjorie M
B Donovan, Robert Lee
JOINTLY-0WNED PROPERTY:
83 Hays Grove Road, Newville, PA
17241
85 Horse Killer Road,
Shippensburg, PA 17057
Daughter
Son
ffEM
NUMBfft LETTER
FOR JOIN
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDENAMEOFFINANCIALINSTITUTIONANDBANKACCOUNT
NUMBERORSIMILARTLYHTELDIREALESTATEATTACHDEEDFOR
DATE OF DEATH
VALUEOFASSEf % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1 BA 6/3/2003 Adams County National Bank 2,302.43 33.3300 767.48
money market account,
#1595105
2 A 6/30/2001 Adams County National Bank 20,704.82 50.0000 10,352.41
checking account, #115738
*** Please note the fund held in these ccounts
were used fox est to purposes.
TOTAL (Also enter on line 6 Recapitulation) ~ ~ 11 , 119.89
(If more space is needed, insert additional sheets of the same size)
3W46AE 1.000
REV-1511 EX + (10-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Helen Arlene Donovan 21 07 0288
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~ Fogelsanger-Bricker Funeral Home, Inc.
funeral services 9,628.90
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
2. Attorney Fees Snelbaker & Brenneman, P . C .
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
3,500.00
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 310.00
5. Accountant's Fees
575.00
6. Tax Return Preparer's Fees
7.
1 Commonwealth of PA
auto registration 36.00
2 Coons Garage
auto inspection 171.08
Total from continuation schedules 4,170.73
TOTAL (Also enter on line 9, Recapitulation) $ 18 391.71
~was.ac 1.000 (If more space is needed, insert additional sheets of the same size)
State Zip
Estate of: Helen Arlene Donovan 193-12-8801
Schedule H Part 7 (Page 2)
3 Cumberland Law Journal
advertising Executors' notice 75.00
4 Dan Hershey's Auctioneering
commission/expenses on sale of household goods 155.66
5 Dan Hershey's Auctioneering
appraisal fee for household goods 75.00
6 Diversified Appraisal Services
appraisal fee for property on Hays Grove Road 300.00
7 Mable Stitt, Tax Collector
real estate taxes 1,336.62
8 PPL Electric
electric service 244.19
9 Register of Wills
filing fee for Inheritance Tax return 15.00
10 The Sentinel
advertising Executors' notice 180.59
11 Timmons Oil, Inc.
heating oil 788.67
12 Reserve
for filing fees, accountant fees and other
miscellaneous fees associated with the
administration of the Decedent's estate 1,000.00
Total (Carry forward to main schedule) 4,170.73
REV-1512 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, 8~ LIENS
ESTATE OF FILE NUMBER
Helen Arlene Donovan 21 07 0288
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Cumberland Crossings
medical expenses 2,026.42
2 Cumberland Gooodwill Fire Rescue
ambulance service 105.12
3 Embarq
phone service 48.72
4 Mable Stitt, Tax Collector
real estate taxes 247.66
5 Penn Rehab Associates
medical services 25.65
6 PPL Electric
electric service 65.16
7 West Shore EMS
ambulance service 93.61
TOTAL (Also enter on line 10, Recapitulation) $ ~ 2 , 612.34
3wasnH 2.000 (If more space is needed, insert additional sheets of the same size)
REV-1513 EX+(9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Helen Ar lene Donovan 21 07 0286
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Brenda J. Beecher
2250 Pine Road
Newville, PA 17241
One Fifth of Residue
Daugher 26,762.62
2 Marjorie M. Donovan
83 Hays Grove Road
Newville, PA 17241
One Fifth of Residue Daughter 26,762.62
3 Robert Lee Donovan
85 Horse Killer Road
Shippensburg, PA 17057
One Fifth of Residue Son 26,762.62
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II ,NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 . 0 0
SCHEDULE J
BENEFICIARIES
(If more space is needed, insert additional sheets of the same size)
3 W 46AI 1 .000
Estate of: Helen Arlene Donovan
Item
No. Description
4 Ronald Eugene Donovan
305 Bulls Head Road
Newville, PA 17241
One Fifth of Residue
5 William Harold Donovan
2239 Pine Road
Newville, PA 17241
One Fifth of Residue
Schedule J Part 1 (Page 2)
Son
Son
Relation
193-12-8801
Amount
26,762.62
26,762.62
Helen Arlene Donovan
I, HELEN ARLENE DONOVAN, of Penn Township, Cumberland County,
Pennsylvania, being of sound mind and memory declare this to be my Last Will and Testament
and revoke any will or codicil previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including my gravemarker
and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable
after my decease as a part of the administration of my estate.
ITEM II: I give, devise and bequeath all of my estate of every nature and wheresoever
situate to my children, ROBERT LEE DONOVAN, WILLIAM HAROLD DONOVAN,
RONALD EUGENE DONOVAN, BRENDA J. BEECHER, and MARJORIE M.
DONOVAN, in shares of equal value, share and share alike.
ITEM III: I appoint ROBERT LEE DONOVAN and WILLIAM HAROLD
DONOVAN, co-executors of this, my Last Will and Testament.
ITEM IV: I direct that my executors shall not be required to give bond for the faithful
performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and
Testament, written on two (02) sheets of paper, dated this ~b day of , 2000.
~~C Cri .CDice~~i~r SEAL)
HELEN ARLENE DONOVAN
The preceding instrument, consisting of this and one (01) other typewritten page, each
identified by the signature of the testatrix, HELEN ARLENE DONOVAN, was on the day and
date thereof signed, published and declared by HELEN ARLENE DONOVAN, the testatrix
herein named, as and for her Last Will, in the presence of us, who, at her request, in her presence,
and in the presence of each other, have subscribed our names as witnesses hereto.
,~Git~~~~ residing at ,~,,~L~.,~~i ,l"C.r~
residing at
2
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS
We, HELEN ARLENE DONOVAN, the testatrix in, and the undersigned witnesses to,
the will, the attached or foregoing instrument, who have signed the instrument, having been
qualified according to law do depose and say:
(a) that I, the testatrix, do hereby acknowledge that I signed the instrument as
my will, that I signed it willingly and as my free and voluntary act, for the purposes
therein expressed; and
(b) that we, the witnesses, were present and saw the testatrix sign and execute
the instrument as her will, that she signed it willingly and executed it as her free
and voluntary act for the purposes therein expressed; that each of us in the hearing
and sight of the testatrix signed the will as a witness and that to the best of our
knowledge the testatrix was at that time 18 or more years of age, of sound mind
and under no constraint or undue influence.
du(' ~i~v ~~'~%~~ ~o~l~?Zr~w
HELEN ARLENE DONOVAN
I
rtn s
Witness
Subscribed to and subscribed or
affirmed and acknowledged before me
by-HELEN ARLENE DONOVAN, the testatrix
and the witnesses whos na es are signed above
this ~ day of , 2000.
~ w
Notary Pub 'c
Notarial Seel
Sallyy J. Winder, Notary pubtla
Shippensburg Twp., Curnbariand County
My Commission Expires Feb. i3, 2003 3