HomeMy WebLinkAbout01-19-10 (2)1505607120
REV-1500 ~ (06.05) OFFICIAL USE ONLY
PA' Department of Revenue county code veer File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN 2 1 0 9 0 0 4 8
PO 60X.280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
162 22 6851 10 24 2008 05 23 1927
Decedent's Last Name
TANNER
Suffix Decedent's First Name
ANNA
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
XD 1. Original Return
4. Limited Estate
g, Decedent Died Testate (-I
(Attach copy of Will) L!
9. Lltigation Proceeds Received
Spouse's First Name
MI
R
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Return ~ 3, Remainder Return (date of death
prior to 12-13-82)
4a. Fuhse Interest Comprwnise ~ 5. Federal Estate Tax Return Required
(date of deatlr after 12-12-82)
7. Decedent Mairdained a living Tnut 8. Total Number of Safe De stt Boxes
(Attach Copy of Trust) Po
10. be~e~erlit2g1 ~d (det~,f death ~ 11. Election to tax under Sec. 9113(A)
1 (Attach Sch. O)
CORRESPONDENT • THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JERRY A. WEIGLE ESQUIRE 717 532 7388
Firm Name (If Applicable)
WEIGLE & ASSOCIATES, P.C.
First tine of address
126 EAST RING STREET
Second line of address
City or Post Office State ZIP Code
SHIPPENSBURG PA 17257
REGISTI~OF WILLS ~ ONLY .
r r' =i°--
~ r-tit ~
`~~...J ~.._,
...~
~A~'E FILED -- n
r o~ '=c
Correspondent's a-mail address:
Under penalties of perjury, I declare that 1 have examined this return, inGuding 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
.Donna R. Grove ~ -=~~ "~
P. O. E
126 East Kina St
PA 17240
Side 1
1505607120 1505607120 J
PA Inheritance Tax Return
Signature of Additional Fiduciaries
I ESTATE OF FILE NUMBER
Tanner, Anna R. 21-09-0048
Under penalties of pery'ury, 1 declare that I have examined this return, inGuding 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 #2
Name
Address1
Address2
City, State, Zip
iday LIl Lehman
1148 Gn+enspring Road
Newvtlle, PA 17241
Date /~ - iS ' ~ D
1505607220
REV-1500 EX
~~deM~g Nye: Anna R. Tanner
Decedent's Social Security Number
16 2 2 2 6 8 51
RE CAPITULATION
1. Real Estate (Schedule A) ..............................................................
........................
1. 6 0, 2 8 0 0 0
2. Stocks and Bonds (Schedule B) ..............................__.......................................... 2.
3. Closety Hetd Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) ............................._........................ 4.
5• Cash, Bank Deposits & Miscellaneous Personal Pro )
perty (Schedule E ................
5. 13.3 8 2 . 7 3
6. Jointly Owned Property (Schedule ~ ~ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............. 7, 3 1 , 5 8 9 . 7 6
8. Total Gross Assets (total Lines 1-7) ............................._.................................. g, 1 0 5, 2 5 2. 4 9
9. Funeral Expenses & Administrative Costs (Schedule H) ...............
.......................
9. 12 , 1 2 6 . 7 5
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 6 7 6 . 6 7
11. Total Deductions (total Lines 9 8 10) .............................._................................. 11. 1 2. 8 0 3. 4 2
12. Net Value of Estate (Line 8 minus Line 11) ..............................._........................... 12. 9 2 , 4 4 9 0 7
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) .............................................. 13,
14. Net Value Subject to Tax (Line 12 minus Line 13) . ............................................. 14. 9 2 . 4 4 9 . 0 7
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 .o0 0 0 0 15. 0 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 9 2 4 4 9 0 7
~ 16. 4, 1 6 0. 2 1
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. 4 , 16 0 . 2 1
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
15O56i]722O
150567220 J
REV-1500 EX Page 3 File Number 21-09-0048
Decedent's Complete Address:
DECEDENTS NAME
Anna R. Tanner
STREET ADDRESS
1144 Greenspring Road
CITY STATE ZIP
Newville PA 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p. Interest
E. Penalty
3,000.00
157.89
Total Credits (A + B + C)
Total InteresUPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT.
Check box 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 theTAX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(1)
(2)
(3)
(4)
(5)
(5A)
(5B)
4,160.21
3,157.89
1,002.32
1,002.32
Make Check Payable to: REGISTER OF WILLS, AGENT
.~
~. .. t ,.'~ -ik~a~,aY.}R .~«t t~ ,~.~ x~,,CU Thy` ~F" ~ ~'-">v y"'T. ".° `fi'x' .,~r-. TS`
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 :............................................................................. ~ x
b. retain the right to designate who shall use the property transferred or its income :................................ x
c. retain a reversionary interest; or ............................................................................................................ ~ x
d. receive the promise for life of either payments, benefds or care? .........................................
.................. ^ x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death wfthout
receiving adequate consideration? ................................
................................................................................. x
3. Did decedent own an "in trust 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? ................................................................................................................ ~x (~
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
surYroing 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 statutedoes not exemot a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. §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.
SCHEDULE A
REAL ESTATE
COhIMOMNF,ALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE810ENT DECEDENT
ESTATE OF FILE NUMBER
Tanner, Anna R. 21-09-0048
All real property owned solery or as a tenant in common must be reported at fair market value. Fa'v market value is defined as the
exchanged behveen a willing boyar and a price at which Property would be
willing selbr, neither being compeNed to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorahip must be diseloaed on schedule F.
Attach a copy of the settlement sheet H the property has been sold.
ITEM ~~ a'bPY ~ the deed showing decedent's Interest if owned as tenant in common,
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1 1144 Greenspring Road, Newville, North Newton Township, Cumberland County 60,280.00
TOTAL (Also enter on Line 1, Recapitulation) I 60 280 00
(If more space Is needed, addlUonal pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08)
Rsw140a EX+ (B-ti8)
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
PERSONAL PROPERTY
cot~aoNwEA~TH of PENNSnvANa
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Tanner, Anna R. FILE NUMBER
21-09-0048
Include the proceeds of litigation and the date Ne proceeds were received by the estate.
All property jofntlyownad with the right of survivorship must be discloaod on schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
1
American Progressive Insurance -refund OF DEATH
162.01
2 American Progressive Insurance -refund
261.09
3 Dish Network -refund at cancellation
131.38
4 Orrstown Bank Checking Account 639591
3.046.28
5 Orrstown Bank Savings Account 703000076
7,729.94
Accrued interest on Item 5 through date of death
2.03
6 1985 Pontiac Grand Am
1,000.00
7 Dry Sink
200.00
8 Personal Property
850.00
TOTAL (Also enter on Line 5, Recapitulation) I 13 382 73
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Rev.1510 FJ(r (6-88)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH of PENNSnVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Tanner, Anna R. FILE NUMBER
21-09-0048
This schedule must be completed and filedrf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1 Annuity -beneficiaries Jay L. Lehman, son, and 31,589.76
Donna R. Grove, daughter in equal shares 31,589.76
TOTAL (Also enter on Line 7, Recapitulation) 31,589.76
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98)
REy-1151 EX+ (10-05)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Tanner, Anna R.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
Fogelsanger-Bricker Funeral Home
FILE NUMBER
21-09-0048
AMOUNT
5,170.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name(s) of Personal Representative(s)
Street Address
City
Year(s) Commission paid
State Zip
2. ~ Attorney's Fees
See continuation schedule(s) attached
3. 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
4. Probate Fees Register of Wills, Cumberland County
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7. Other Administrative Costs
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation)
5,960.00
252.00
744.75
12,126.75
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
Tanner, Anna R.
LE NUMBER
21-09-0048
ITEM
NUMBER DESCRIPTION AMOUNT
Attorney Fees
1 Weigle $ Associates, P.C. 1,500.00
2 Weigle 8< Associates, P.C. 4,460.00
H-B2 subtotal 5,960.00
Other Administrative Costs
3 Cumberland Law Journal -advertising Letters Testamentary 75.00
4 G. Arthur Calaman, Appraiser -appraisal of real estate 350.00
5 Gary Mentzer -appraisal of personal property 20.00
6 Linda K. Klein -notary fee 22.00
7 Register of Wills, Cumberland County -filing PA Inheritance Tax Return 15.00
8 Register of Wills, Cumberland County -filing Family Settlement Agreement 100.00
9 Valley Times -advertising Letters Testamentary 137.75
10 Weigle & Associates, P.C. -reimbursement for postage, xerox copies, and long 25.00
distance telephone calls
H-B7 Subtotal 744.75
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rsv;t512 EX+ (12.08)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
cOMMONWEAITH of PENNSnVAN1A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Tanner, Anna R. 21-09-0048
Report detrts ineumd lry the deudsnt prior to death that remained unpaid at the date of death, Includnp unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION vAOF DEATHTE
1 Jay L. Lehman -reimbursement for estate bills paid including PPL ($50.48); Embarq 319.63
($12.65); Everett Cash Mutual ($69.00); and Reese's Plumbing ~ Heating ($187.50)
2 Orrstown Bank Checking Account 639591 -checks clearing after date of death 357.04
TOTAL (Also enter on Line 10, Recapitulation) I 676.67
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
REV-1513 EX+ (11.p5)
SC
REDUCE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERfTANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
_ Tanner, Anna R.
NUMBER NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
I~ TAXABLE DISTRIBUTIONS [include outright sppo
d-stnbutlons and tra
under Sec. ~116(a)(~
1 Donna R. Grove
P. O. Box 144
1000 Enola Road
2 Jay L. Lehman
1148 Greenspring Road
Newville, PA 17241
FILE NUMBER
21-09-0048
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
DECEDENT
Do Nct uat rru s (Words) ($$S)
Daughter
One-Half
46,224.54
Son
One-Half
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as
III NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
46,224.53
92,449.07
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 0 00
Copynght (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
LAST WILL AND TESTAMENT
I, Anna R. Tanner, of 1144 Green Spring Road, Newville, Cumberland County,
Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare
this my Last Will and Testament, hereby revoking and making void all wills by me at any time
heretofore made.
First. I order and direct the payment of all my legally enforceable debts and funeral
expenses as soon as may be convenient after my decease.
~~. I give and bequeath the dry sink in the kitchen of my home to my daughter,
Donna R. Grove.
• I give, devise and bequeath all of the rest and residue of my estate, real,
personal and mixed, whatsoever and wheresoever situate, to my beloved children. as follows:
A. One shaze to my daughter, Donna R. Grove, on a per stirpes distribution
basis.
B. One shaze to my son, Jay L. Lehman, on a per stirpes distribution basis.
• In the event that any benefciazy of this my Last Will and Testament isunder
the age of twenty one (21) yeazs, I then give and bequeath said beneficiary's share to and appoint as
Trustee of any property which passes under this Will or otherwise, Orrstown Bank, AS TRUSTEE,
NEVERTHELESS, to invest and re-invest the same until the said beneficiary reaches the age of
twenty one (21) yeazs, with the following powers in addition to those presently given by law:
A. The power to expend the income towards the health, support and maintenance,
and education, including a college (both undergraduate andgraduate), trade,
business or technical school education, of the said beneficiary;
B. The power to expend the principal, within the discretion of the said Trustee,
if the income is insufficient, towazds the health, support and maintenance,
and education, including a college (both undergraduate and graduate), trade,
business or technical school education, of the said beneficiary;
C. The power to sell any and all real estate, within the discretion of the said
Trustee.
~~~~ .
MARK, WEIGLE AND PERKINS _ nrrnon~cva ~ T ...... . , _ _ _ __ _ ___
D. The power and obligation to distribute the balance of principal and interest,
if any remaining,when the said beneficiary reaches the age of twenty one
(21) years, without the necessity of a formal adjudication of the Trustee's
Account in the Court of Common Pleas of Cumberland County, upon the
receipt of a good and valid release;
E. The principal of the Trust and the income therefrom shall be free from the
debts, liabilities, and engagements of those beneficially interested therein,
and shall not be subject to assignment by him or her, nor to attachment or
execution under any legal, equitable or other process for the enforcement of
judgments or claims of any sort against them, either individually or
collectively;
Fifth. I nominate, constitute and appoint my children, Donna R. Grove, of 10000 Enola
Road, Newburg, Pennsylvania, and Jay L. Lehman, of 1148 Green Spring Road, Newville,
Pennsylvania, or the survivor thereof, to be the Co-executors, or Executor, of this my Last Will and
Testament.
. I direct that my personal representative(s) shall not be required to give bond for the
faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I, Anna R. Tanner, have hereunto set my hand and seal to this
my Last Will and Testament, written on two pages, the first page signed for identification only, this
,~"'~ day of /,~,~,,,.~~ , 1998.
~,
~ ~ ~ '~'~~ (SEAL)
This instrument was by the Testatrix, on the date hereof, signed, published and declared by
her to be her Last Will and Testament, in our presence, who at her request and in the presence of
each other, we believing her to be of sound and disposing mind and memory, have hereunto
subscribed our names as witnesses.
~~ ~ ~~ ~°
MARK. WEIGLE AND PERKINS - ATTORNEYS AT LAW _ 126 FACT urn,r_ ~re~~T
COMMONWE~,TH OF PENNSyI,VANIA .
COUNTY OF CUMBERLAND SS.
I, Anna R. Tanner, the person whose name is si
du~y qualified according to law, do hereby acknowledg tdhat ~ i fare oin
~ my Last Will; that I signed it willin 1 g g mstnunent, having been
purposes therein expressed. g Y,' and that I signed it as reed and executed the instrument
y free and voluntary act for the
Sworn or armed to and acknowledged
before me by Anna R. Tamer Testatrix
,., ,
this ~ aY of n ~ „ , '
~cQ a~ ~,
~ ~ Illofry Pubpc
~bp~burp, Pll t~pbe~b Cagey
~ ~ 81,1888
COUNTY OF CUMBERLAND
SS.
,'
We,__
the witnesses whose n and ~~~ ~~ ~ ,;
apes are sign to the fore oin ms
to law, do depose and say that we were resent and saw trument, bein dul '
p g Y qualified according
execute the inshument as her Last Will• Aruia R. Tanner, the Testatrix, sign and
and volun ,that she signed willingly and that she executed it as her free
tary act for the purposes therein expressed; that each of us in the hearin
Testatrix, signed the will as witnesses•
the time eighteen (18) or more yeazs of a e that to the best of our knowledge the Testatrix was at
influence. g and of sound mind and under no constraint or undue
Sworn or affirmed to and subscri ed
before. me
and ~ (~
witnesses, this ~ day o
9~8~.
1 1~\8. <
_ ~. ; ~ _,
I
~::
,,~
~ ~~~ ~
comrp, ~AU~ea.l~ a1,lggg
MARK, WEIGLE qND PERKINS - gTTORNEYS AT LAW _ 7 zg EAST KING STREET - SHIPpENSBURG, pq 1 7257 i ao~
COMMONWEALTH OF PENNSYLVANIA .
APPRAISAL OF REAL PROPERTY
LOCATED AT:
1144 Greenspring Road
See attached legal DB 28-G PG 327
Newville, Pa. 17241
FOR:
Estate of Anna R. Tanner
1148 Greenspring Road, Nevwille, Pa. 17241
AS OF:
September 24, 2009
BY:
G. Arthur Calaman
Pa. State Certified Residential Appraiser
The intended user of this report is Estate of Anna R. Tanner
The Intended Use is for State Inheritance Tax
Summary Format
Form GAi - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE
Diversified Appraisal Services
35 E. High Street
Carlisle, Pa. 17013
(717) 249-2758
Date: September 29, 2009
Client: Estate of Anna R. Tanner
In accordance with your request, I have inspected and appraised the property located at:
1144 Greenspring Road, Newvilie, Pa. 17241
The purpose of this appraisal was to determine "Market Value" in unencumbered fee simple title of ownership,
and was done in compliance with and as defined by "USPAP" and the Appraisal Standards Board.
This report in it's entirety is intended and valid for the use of the Client only, as properly named in this report,
and is invalid if copied in part or in whole by anyone other than the Client named in the report. ft It is intended
solely for the Client and the Intended User(s) of the Client, and shall not be used by anyone else.
This report was conducted and prepared with the utmost care and confidentiality, and was established with no
pre-determined opinion of value.
Thank You for choosing Diversified Appraisal Services
Fom- DCVR -"TOTAL for windows" appraisal software by a la mode, ir~c. -1-800-ALAMODE
_..
pronefi,0arr~eHon UNIFORM RESnu~._ _ ..~w~AL' REPORT FlIeNo. os2sosT
Address 1144 Green rin Road C' Newville State Pa. Code 17241
L Desc See attached L al DB 28-G PG 327 Cumberland
Assessor's Parcel No. 30-08-0597-020F Tax Year 2009 R.E. Taxes 962 Assessments N/A
Borrower N/A Current Owner Tanner Anna R. Estate Occu Owner Tenant Vacant
' lds ised Fee Sim Leasehold Pro T PUD Condomkdum UD A HOA o.
a t Name N/A M Ref~rce 30 OS-0597-020F Cdrsus Tract 0128
Sale Price N/A Date of Sale N/A ~ and amount of be N/A
Lender Client Estate of Anna R. Tanner Address 1148 Green ri Road Newville Pa. 17241
' er G. Arthur Calaman Address Diversified sisal Services 3 5 E. H' h Street Carlisle Pa. 17013
Location Urban Suburban ®Rrual
Built up ^ Over 75% ®25-75% ^ Under 25%
Growth rate ^ Rapid ®Stable ^ Slow Predominant
°ce~a"~
®Owner
~ppp) ~)
38K Low 0 PreeeM lend we 76
One (amity 30
2~ (amity Land uee change
^ Not gkely ®Likety
^ In process
Properly values ^ Increasing ®Stable ^ Drtcgnirrg ^ Tenant 350K Hi 200 Mulg4amity To: Si le famil
Demand/suppty ^ Shortage ®In balance ^ Over suppty ^ Vacant (O-5%) °' `" ~ ~ :?~ Commercial
Marketi time Under 3 mos. 3-B mos. Over 6 mos. Vac. over 5% 150 60+ Outer 70
Inks: Race aai tUs racial cs~apssitioa of 16s asMr~Yorrwod an not appraisal factors.
Neighborhood boundaries and characteristics: Sub' is located west of the Boro of Newvilte. tt is bordered to the north b I-76•to the east b S.R.
233•to the south b S.R. 11 •to the west b S.R. 696.
Factors that affect the markei~ility of the properties in the neighbortrood (prordmity to employment and amereties, employment stab8ty, appeal to market, etc.):
Su 'ect is situated in a residential area of mixed s sin le famil roes. Ma'or roadwa s em to sh and schools are all
within reasonable drivi distance. Utilities as well as fire and lice rotedion are resent and a uate for the area.
Market conditions in tia subject neighborhood ('urcluding support for the above conclusions related to the trend of property values, demand/supply, aril marketing time
-such as data on competitive properties fa sale in the treigtrbatrood, description of the prevalence of sales and financing carcessrons, etc.):
Em ment m rates and inventories have have remained fair) stable in the area and alth h interest rates are fluctuati and activ' is
slow the market remains stable. ' tion had little or no increase over the tear but I have not seen the decline in values as in other
arts of the nation. Marked time for similar roes would be 90 da s or less but could be u rds to 180 da s.
Project Intonation far PUDa (tl amicable) - - Is the developerlbudder in control of the Home Owrars' Association (HOA)? Yes No
Approxanate total number of urrtls in the subject project Appro>omate total rrrmber ~ units for sale in the strbje~t project
Describe common dements and recreational facilities:
Dimensions I ular Topography Level
Site area 2.27 Acres Corner Lot ^ Yes ®No Size Typical for the area
Specfic toning classification and description None -Residential Permitted
ZoNrg compgarnce ®Legal ^ Legal na~ontorming (Grandfatinered use) ^ Illegal ^ No zoning Shape I ular
Drainage ors ad uate
& best use as ' ed: Present use Other use 'n View Avera e
UtllNies Public Otlner OfF-ails Improvararrts Type Pubec Pmrate Landscaping None
Electricity ®
Gas ®Pr one Possible Street Macadam ® ^
Curir/gutter None ^ ^ Driveway Surface Macadam
Apparent easements None Obsrvd
Water ~ On site Skiewalk On Site ^ ® FEMA Special Hood Hazard Area ^ Yes ®No
Sanihery sewer ®On Site Street lights None ^ ^ FEMA Zone X Map Date 03/162009
Storm sewer WA Age None FEMAM No. 42041C0190E
Comments (apparent adverse easements, encroachments, special assessments, slide areas, glegal a legal rnor~ontorming zonirnng use, etc.):
None Known
GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATIOII
No. of Urtits One Foindation Block Slab N!A Area Sq. Ft NIA Roof ^
No. of Stories One Exterior Wags Vin I Crawl Space Yes % Hnished N/A Ceigng ^
Type (DetlAtt.) Detached
Des~n (Style) Manufacture
Exlsting/Proposed Existi
Age (Yrs.) 40 ears Roof Surface Metal
Gutters ~ Dwrnspts. Alum
Window Type Dbl Hn
StomdScreens Existin Basement N/A
Sump Pump N/A
Dampness N/A
Settlement N/A Ceging NIA
Walls NIA
Boor N/A
Outside Erdry N/A Walls ^
Boor ^
None ^
Ungioxm
Effective rs. 15 - 20 Manufacwred Nouse Yes Infestation None Known See Text Addendum F
ROOMS IGtclrern Den Fami Rm. Rec. Rm. Bedrooms # Baths Lau Oti rer Area S . Ft
Basement N/A
Level 1 1 1 2 1 732
Level 2
Rrpshed area above corrtains: 4 Rooms 2 Bedroom s ~ 1 Bath s ~ 732 S Feet of G ross L' ' Area
INTERIINi Materials/Condition HEATING KfTCF#N EQUIP. ATTIC AMENftIES CAR STORAGE:
Roes Ca t/Fair Type FHA Refrigerator ® None ® Fireplace(s) # 0 ^ None ^
Wags Paneli A Fuel Kero Rarge/Oven ® Stairs ^ Patio Stone ® Garage # of cars
TrinVFuash Wood/Fair. Conditiorn Ave Disposal ^ Drop Stair ^ Deck NIA ^ Attacfred
Bath Floor Vin UFair COOLING Dishwasher ^ Scutik ^ Poch Frt/Rear ® Detached 1
Bath Wainscot D aIUA Central No FarVHood ® Roa ^ fence N/A ^ Built-In
Doors Com ite/Av Other Microwave ^ Heated ^ Poof N/A ^ Carport
Condition Washer Rrashed Drivewa 2
Additional featiaes (special energy elficimd items, etc.): None Observed.
Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quagty of corutructiar, remodegrngladditions, ntc.: Home is in fair
to av condition with no ical functional or external obso~scence. No needed ma' air was noted at the time.
Adverse ernivormdrtal rxKnditions (such as, but Trot limited to, hazardous wastes, toxic substances, etc.) present in the knprovements, on the site, a nt the
immediate vicinity of the subject property.:. None Known
~...,~,~u ....,, c....., ~n crop warn= t nF ~ Fannie Mae Farm 1004 fi193
~~~~ . - n - Fan UA2 -'TOTAL fa Windows" appraisal soilware by a la mode, inc. -1-800-ALAMODE
-- rm
r ,, Val~on Sectlon . _._.... _ VBn~^yn~..~=,..~~..~_._
N0. 092909 T
- - - - - .. - - - - . - = $
ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS:
Dwelling 732 Sq. Ft @$ _ $
Sq• R• @$ = --
Comments at Cost Approach (SUCH aS, SOUtCe ~ COSt BS~rlate, Site Yahle,
square foot ca~ulation and fa HUD, VA and FmHA, the estirnatef g
economic pfe of the property):
Due to the a of th
b' i
e su
rovements the Cost ch
= to Value was not used
This
h i
l
.
a roac
s on
considered for
Garage/Carport 420 Sq. Ft @$ = dwelli s of "New Construction" or for an actual h ices! of
TotadEstimatedCostNew----------------- ------ ----_$ lessthan5 ears.
Less Physical Functional txtemal
Depreciation ~ ~ _$
Depreciated Value of trnprovemerrts _ ... .. - - . _
- $
"AS-IS• Value of Slte lmprovemerds .. - _ - _ ... - - . - _ . - - _ . _ - .. - _ - -$
MIDICATF.D VALUE BY COST APPROACH .... _ ....... . . ..... . . . . = N/A
ITEM SUBJECT COMPARABLE N0.1 COMPARABLE N0.2 ~ COMPARABLE N0.3
1144 Gr+eenspring Road
Address Newville
Proxini to Sub ~'ti , v `~~ '' ~'
- 963 Greenspring Road
Newville Pa. 17241
0.91 miles 3125 Ritner Highway
Carlisle Pa. 17015
7.49 miles 2142 Ritner Highway
Sh' bu Pa. 17257
464 miles
Sales Price WA ! ' ~ 60 000 ,.3~~ ~
_
f -T~ ~ = 80 000 ~ 50 000
~ v
Pric Gross Livi Area
,,, f ~.r
~K.
80.65 ~ 4`. __
_
81.63 d~: r-.,_F,-k-- ',- -`~
.~
~.,,:'~ r
46
99 ~
Data arrd/a
Verification Space
Int/E'xt Inspection
CCCH
CCCH
Drive-b Exterior Ins ' ___ _
on __ _
CCCH
Drive-b Exterior In 'on .
_
CCCH
Drive-b Exterior Ins 'on
VALUE ADJUSTMENTS
Sales a Financing
Concessions DESCRIPTION
y ~ ; ; t ~ m' '~` ~
~ i,. ~r~ 'r.- ~~ :, DESCRIPTION + -
Unknown st DESCRIPTION + - =
Unknown DESCRIPTION + - $
Unknown
Date of S Ime ~_,~~'--~¢_'i `:~ 11/05/2008 12/15/2008 09/30/2008
Location Rural Similar Similar Similar
Leasehd S' Fee Sim le Fee Sim le Fee Sim le Fee Sim le
Site 2.27 Acres 1.22 Acres +5 300 1.68 Acres +3 000 1.50 Acres +3 850
View Aver Similar Similar Similar
Des' n and A al Manufacture Same Same Sam
Dual of Construction Avera Ave Avera a A~
A e 40 ears 37 rs 37 n3 20 rs
Condition Fair to Avera a Fair to Avera Fair to Avera a Fair
Above Grade Total ~ Bd-ms ~ Baths Total ~ Bdrrns ~ Baths ~ Total ~ Bdrtns ~ Baths ~ Total ~ Bdrms ~ Baths
Room Count 4 2 1 5 2 1 -2,000 4 2 1 5 3 2 -4
000
Gross Livi Area 732 . Ft 744 S . Ft ~ 980 . Ft ~ -3 720 ,
1 064 S . Ft. ~ -4 980
Basement & Frcrished
Rooms Below Grade WA
N/A N/A
WA WA
N/A N/A
N/A
Functional Avera Similar Similar Similar
Heati Cooli FHAMo C. Air FHA/No C.Air FHAMo C.Air FHA/Central Air ~ -2 000
E Eff~ient Items None Obsrvd None Known None Known None Known
G rt 1 Car Det None Known +3 500 None Known +3 500 None Known +3 500
Pesch, Patio, Deck,
Fire aces etc. Prch/Prch/Patio
0 Por'ch/Porch
None +1,000 Porch +2,500
None Porch +2,500
None
Fence Pool etc. WA N/A N/A N/A
Net Ad', total ~ t ~ ± n - i 7 800 + 5 280 ~1 + 1 130
Adjusted Sales Price
of Com arable ~ ~ ~ ~~ ,~~ ~~) ~'~~~
' '"-~ ~ '~~~ ' ` ~ , ~ -
~ ~`~
67 800 -
~
85 280 ~'.' # ~~~''~~'
'
~~~~~ ' 48 870
Comments on Sales Comparison (including the subject property's compatit>ilily to the neighbatrood, etc.):
ITEM SUBJECT COMPARABLE N0.1 COMPARABLE N0.2 COMPARABLE N0.3
Date, Price and Data
Source, fa prior sales
within ear of a isal 01/18/1979
$1.00
CCCH Records 01/30/2007
60000
CCCH Assessment Recorcls 10/02/2008
$1.00
CCCH Assessment Records 02/20/2009
$1.00
CCCH Assessment Records
Analysis of any current agreement of sale, option, a listing of subject properly and ar>alysis of any prior sales of subject and comparables witirin one yeaz of the date of
appraisal:
Su ' is not has not been listed for sale within the st three ears. Su 'ed and cbrrt rabies were last transferred on the dates shown and
have not been solo since to the best of this a raiser's knowled e . #3 was a $1.00 after urchase transfer within the farm
INDICATED VALUE BY SALES COMPARISON APPROACH .-------.--------------------------------.--_-_--- --
- --- -- --- ------- ----- - - - - - $ 67 000
INDICATED VALUE BY MICOME APPROACH 'rf 'able Estimated Market Rent N/A o. x Gross Recd Mu ' ' N/A -
Tflis appraisal is made •as is• subject to the repairs, alteratiarrs, krcpectiorrs a conditions listed bebw subject to completbn per mans A specifications.
Col»iltons of Appraisal: raised in current condition.
Final Reconciliation: See "Final Reconaliation" on Text Addendum P
The purpose of this appraisal Ls m estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent
and limiting corrditials, and mazket value definition that are stated in the attached Freddie Mac Form 439/fNMA fain 10048 (Revised N/A ).
I (11YE) ESTIMATE THE MARID:T UE, AS DERN OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF tember 24 2009
(WHICH IS THE DATE ~ DATE OF TINS REPORT) TO BE $ 67,000
APPRAISER: SUPERVISORY APPRAISER (ONLY IF REQUIRED):
S' nahue ~ Signature ^ Did ^ Did Not
Name G. Arthur Calaman Name N~spect Pr~Ny
Date Report Siorled 09/29!2009 Date R rred
State Certification # RL-139418 State Pa. State Certification # gpte
Or State l.icerse # State Or State Ucense # State
Fr eddie Mx Forrn 70 6/93 PAGE 2 OF 2 Farxre Mae Forrn 1004 6-93
form UA2 -'TOTAL fa Windows' appraisal software by a la mode, inc. -1-800-ALAMODE
n-n Hgency Hppraisai cervices rue no. uaz~i
TEXT ADDENDUM
Borrower/Client Estate of Mna R. Tanner
Address 1144 Greenspring Road Unit No. WA
City tUewville County Cumberland State ~• Zip Code 17241
Lender/Client Estate of Anna R. Tanner
This Addendum is intended to clarify value for the manufactured mobile home (only) situated on 2.27 aches of the Estate of
Anna R. Tanner, at 1144 Greenspring Road, Newviile, Pa. 17241: -
Subject is a 1969 Eicona Manufactured Mobile Home, Manufacturers Serial #3165220166, Tide #A21397634.
Mobile homes are not considered "Real Estate" and therefore sale prices are seldom if ever recorded for public information. The appraiser
searched all of Cumberland County (CPML) Multi-List sales data for comparable sales. Only two (2) were found that seemed to be of
reasonable comparison as to style, sq. footage, number of rooms, 2 bedrooms and 1 bath. Both were in mobile home parks.
1. Built in 1979; 980 sq. ft., 4 rooms, 2 bedrooms, 1 bath: FHA w/C.Air, fair condition, sold "AS Is" 08/28/2009 for $6,000.
2. Built in 1976; 910 sq. ft., 4 moms, 2 bedrooms, 1 bath: FHA w/C.Air, poor to fair condition, sold "As IS" 05/20/2009 for $3,900.
(Both had a covered front porch and storage shed)
Using data from the current "Marshall & Swift Residential Cost Handbook" the fallowing "Cost Approach to Value" was derived:
Dwelling 732 Sq. Ft. @ #38.78 = $28,387
Lump Sum Adjustments = + 2,358 (foundation/appliances/etc)
Total Estimated Cost New = $31,245
Less Depreciation: Physical/Functional - 7 790
Depreciated Value of Mobile Home = $ 3,455
"AS IS" Value of Attachments + 3,265
(Front Slab Porch, Covered Rear Porch, Rear Stone Patio)
Indicated Value by Cost Approach ;6,720
Final Rewndliation:
The two sales of the Sales Comparison Approach are given for the purpose of a range of value, and since no same or matched pair
comparisons are available, little weight can be given. In the opinion of the appraiser, the Cost Approach is the best available analysis of
value for the subject
The Original Total Appraised Value for the property including the home was $67,000.
Backing out the value for the home and amenities as per the Cost Approach yields the value for the land, well/septic, garage
and outbuilding:
$60,280 as of the original date of the appraisal being September 24, 2009.
Si nature
Narte G.Atthur Calaman, RL-1 18
Date Report Signed September , 2009 : Original Report
Si naWre
Name G. Arthur Cataman, RL- 39418
Date Report Signed Oceober 23, :This Addendum
Form produced by Urited Systems Software Company (800) 969-8727 www.unitedsystems.com
ORRSTO~VN
B~~
A Tradition of Excellence
January 13, 2009
To: Weigle & Associates
126 East King Street
Shippensburg Pa 17257
From: Traci Yohe
Orrstown Bank
Customer Service Center
PO BOX 250
Shippensburg, Pa 17257
Re: Estate of Anna R Tanner
Date of death October 24, 2008
IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE
ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK.•
CHECKING ACCOUNT
Account # Title of Account
639591 Anna R Tanner
SA VINGS ACCOUNT
Account # Title of Account
703000076 Arena R Tanner
CERTIFICATE OF DEPOSIT
Account # Title of Account
Date opened Principal Accrued Interest
11/25/88 3046.28 0.00
Date opened Principal Accrued Interest
10/27/94 7729.94 2.03
Date Opened Principal Accrued Interest
P.O. Box 250 • Shippensburg, PA 17257 • 717.530.3530. 717.532.4143 fax
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REFERENCE
~\
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~~
Explanation of Your Benefits
Prepared By: Ann Johnson
Wednesday, March 2S, 2009
1Vorth American Company
For Life and Health Insurance
Mailed to:
Jay Lehman
1148 Greenspring Rd.
Nevwille PA 17241
Annuity Amount
Claim Interest 2.75%
Claim Number: 2116012
Policy: 8000064370
Date Paid: 3/26!2009
Insured: Anna Tanner
Total Settlement: $I5, 794.88
$15,614.89
$179.99
Taxable Amount of this settlement is: $6,114.89
$1 S, 794.88 has been deposited to the Access Account for the benefit of
Jay Lehman
1148 Greenspring Rd.
Newville PA 17241
Annuity Service Center * P.O.Box 79905* Des Moines, IA 50325-0905
Phone:877-880-6367* Fax 877-586-0249