Loading...
HomeMy WebLinkAbout07-14-10:~ ~~~ 1505607121 06 REV-1500 EX 05 ( - ) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 0 0 4 4 4 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 5 9 2 4 8 0 6 9 0 4 1 2 2 0 1 0 1 1 2 5 1 9 1 7 Decedent's Last Name Suffix Decedent's First Name MI B A U M V I O L A I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) OX 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number R O G E R B I R W I N E S Q U I R E 7 1 7 2 4 9 2 3 5 3 Firm Name (If Applicable) I R W I N & M c K N I G H T P C• First line of address 6 0 W E S T P O M F R E T S T R E E T Second line of address City or Post Office State C A R L I S L E P A Correspondent's a-mail address: ZIP Code ,.._, REGISTER Ejf, WILLS USE (~NIY - ~:~~ . '"`7 ~_ ~~~_ °7 _ .-~-. ~ . . `~,' ~= _. _'~-~ ~~. _ ~_.~ .. DA aFILED ~- C~ ..,. ,..~. .__ ,} _:~ .., y, ~. _, {_ ~ :.j -- ~ °~ ~-c~t ~~ 1 7 0 1 3 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. SIGNATU '-~~ SO ~S~/IB~R FILING RETURN DATE ADDRESS ~%` ~` 32 WEST RIDGE STREET CARLISLE PA 17013 SIGNATU ~ ROARER OTHER THAC~ENTATIVE DATE i f /~ 7 / ~~ ADDRESS 60 WEST POM~ T STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505607121 1505607121 ~~.,~ ~' J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: V I O L A I• B A U M 1 5 9 2 4 8 0 6 9 RECAPITULATION 1 9 5 0 0 0. 0 0 1. ........................................ Real estate (Schedule A) . 2 1 7 8 . 2 8 2. Stocks and Bonds (Schedule B) .................................. . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. • 6 4 ? 6 2 . 5 6 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property uested arate Billin Re ^ Se h d l S G 7 • ....... g q p u e ( c e ) . 8. ........................... Total Gross Assets (total Lines 1-7> 8. 1 5 9 9 4 0. 8 4 9. Funeral Expenses & Administrative Costs (Schedule H) ....... ....... .. 9• 9 5 5 4 • 0 4 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ... ....... .. 10. 3 9 3 4 . 2 2 11. Total Deductions (total Lines 9 & 10) .................. ...... ... 11. 1 3 4 8 8 . 2 6 12. Net Value of Estate (Line 8 minus Line 11) ................ ...... ... 12• 1 4 6 4 5 2 . 5 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ......... ...... ... 13. • 1 4 6 4 5 2 5 8 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 14. . TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15 0. 0 0 . (a)(1.2) x.o . 16. Amount of Line 14 taxable 0 0 0 0. 0 0 . at lineal rate X .0 16. 17. Amount of Line 14 taxable O O O 17 O O 0 at sibling rate X .12 . 18. Amount of Line 14 taxable 1 4 6 4 5 2 5 8 2 1 9 6 ?. 8 9 . at collateral rate X .15 18. 2 1 9 6 7. 8 9 19. Tax Due ...................................... ....... ...19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 'N' 1505607221 1505607221 r` REV-1500 EX gage 3 Decedent's Complete Address: File Number 21 10 0444 DECEDENT'S NAME VIOLA I. BAUM _ STREET ADDRESS 32 WEST RIDGE STREET _ CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 21,967.89 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 1,098.39 Total Credits (A + B + C) (2) 1, 098.39 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 0.00 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. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 20,869.50 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 20, 869.50 Make Check Payable fo: 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 : ...................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................................................................................ ^ 0 d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ Q 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? .................................................................................................. ^ 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 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)J. 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)J. 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 a~(6-98 ~ SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER VIOLA I. BAUM 21 10 0444 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 roe which is 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 32 WEST RIDGE STREET, CARLISLE, PENNSYLVANIA 95,000.00 APPRAISAL -ATTACHED TOTAL (Also enter on line 1, Recapitulation;) ~ $ 95,000.00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX +~ ti-98) t SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER VIOLA I. BAUM 21 10 0444 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. SERIES EE SAVINGS BOND 178.28 INVENTORY ATTACHED TOTAL (Also enter on line 2, Recapitulation) ~ $ 178.28 (If more space is needed, insert additional sheets of the same size) REV-15Ci8 EX; (6-98) ~ SCHEDULE E CC)MMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RES DENTEDECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER VIOLA I . BAU M 21 10 0444 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T BANK -CHECKING ACCOUNT #402265 7,758.35 2. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #2895415509 ~ 44,444.46 3. SOVEREIGN BANK -CERTIFICATE OF DEPOSIT #2895268668 CLOSED 9116/2009 -WITHIN ONE YEAR OF DATE OF DEATH 4. PERSONAL PROPERTY-APPRAISALATTA HED 12,317.75 242.00 TOTAL (Also enter on line 5, Recapitulation) I $ 64,762.56 (If more space is needed, insert additional sheets of the same size) REV-1511 EX t (10-06) ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER VIOLA I. BAUM 21 10 0444 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees IRWIN & McKNIGHT, P.C. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant 8,140.00 4 5. 6. 7. 8. 9. 10 11 12 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees REGISTER OF WILLS Accountant's Fees Tax Return Preparers Fees PATRICIA A. ROSENDALE, CPA REGISTER OF WILLS -FILING FEE THE SENTINEL -ESTATE NOTICE CUMBERLAND LAW JOURNAL -ESTATE NOTICE S.W. BARRETT REAL ESTATE -APPRAISAL ON REAL ESTATE ROY D. GOTTSHALL -APPRAISAL ON PERSONAL PROPERTY SOVEREIGN BANK -DATE OF DEATH VALUATION 361.50 350.00 30.00 187.54 75.00 350.00 40.00 20.00 TOTAL (Also enter on line 9, Recapitulation) I $ 9, 554.04 (If more space is needed, insert additional sheets of the same size) REV-1512 EX ~- (12-03) ~ SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER VIOLA I. BAUM 21 10 0444 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. PP&L -ELECTRIC 306.74 2. COMCAST -CABLE UTILITY 190.30 3. CENTURYLINK -TELEPHONE 66.28 4. BOROUGH OF CARLISLE -WATER/SEWER 236.52 5. UGI -UTILITY 318.28 6. NATIONWIDE INSURANCE -HOMEOWNERS INSURANCE 549.00 7. CARLISLE BOROUGH TAX ACCOUNT -PERSONAL TAXES 4.90 8. CARLISLE BOROUGH TAX ACCOUNT -REAL ESTATE TAXES 549.14 9. CAPITAL BLUE CROSS -MEDICAL INSURANCE 515.91 10. CARLISLE BOROUGH TAX ACCOUNT -REAL ESTATE TAXES 1,197.15 TOTAL (Also enter on line 10, Recapitulation) l $ 3, 934.22 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9!`~0) ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER VIOLA I. BAUM 21 10 0444 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. PHYLLIS MYERS Collateral 146,452.58 32 WEST RIDGE STREET REMAINDER CARLISLE, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) .. ~ .` ~~Jl 11-~ ~ ~L~ 1-11 r ~ 1 ~~ 1 ir11 I1.L'/1~1 of Viols I. Baum I, VIOI.,A I. B~IJil~, of the Borough of Carlisle, Cumberland Cour~t,~, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. 1. I direct my Executrix to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid by the Executrix from rriy estate, and that none of the aforesaid taxes shall be prorated among those persons or entities named herein or otherwise beneficiaries hereunder. 2. My Executrix may, at her discretion, compromise claims, borrow money, retain property for such length of time as she inay deem proper; lease and sell property for such prices, on such terms, at public or private sales, as she may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. /~ Y ' ` t V 3. I authorize and empower my Executrix to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My Executrix is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Executrix. 4. I give, devise and bequeath all of my estate of every nature and wherever situate to PHYLLIS J. MYERS. 5. I nominate and appoint PHYLLIS J. MYERS to be the Executrix of this my Last Will and Testament. 6. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty (60) days. 7. No Executrix acting hereunder shall be required to post bond or enter security in this or any other jurisdiction. 8. No beneficiary may assign, anticipate or pledge his or her interest in any income or principal held or distributable hereunder, and no beneficiary's creditors may levy, attach or otherwise reach any such interest. 9. I hereby suggest that my personal representatives retain the services of Irwin & McKnight as attorneys in the settlement of my estate. °. ACKNOWLEDGMENT AND AFFIDAVIT WE, VIOLA I. BAUM, CHERYL L. CLELAND and TRACI D. SMITH, the Testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of their knowledge the Testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~' ~ _ ~ ~?- VIO I. BAUM -, .., j' ., CHE~IYL L. CLE a~, TRACI D. COMMONWEALTH OF PENNSYLVANIA . SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by VIOLA I. BAUM, the Testatrix herein, and subscribed and sworn to before me by CHERYL L. CLELAND and TRACI D. SMITH, witnesses, this L`I ~ day of February, 2008. n ~~~ ,_ N tary Public C;U(V1iJi0~1 /~ALT!-i U1= r~cNIVSYLVANIA ' Notarial Sea! roger ~. lr~~in. Notary Public Carlisle Baro, Curnberlan~ County My ~mmission ~t~ires flct. 3, 2008 Member. Pennsviv2n~a Assoriaiion Qf Notaries 1 l S. W. Barrett Real Estate 8 Appraisal Services File No. 10-0115 APPRAISAL OF // \ ~ i a, ,. .. ~» r .a •. t t a i a 4 4 T '~:~ LOCATED AT: 32 West Ridge Street Carlisle, PA 17013-3827 CLIENT: Irwin 8 McKnight 60 West Pomfret Street Carlisle, PA 17013 AS OF: April 12, 2010 BY: Stan A. Skowronek PA Certified Residential Real Estate Appraiser .4 S. W. Barrett Real Estate 8 Appraisal Services me no. 05103/2010 Irwin 8~ McKnight 60 West Pomfret Street Carlisle, PA 17013 File Number: 10-0115 In accordance with your request, I have appraised the real property at: 32 West Ridge Street Carlisle, PA 17013-3827 The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of April 12, 2010 is: $95,000 Ninety-Five Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. Respectfully submitted ~...R.~WN..~ Stan A. Skowronek PA Certified Residential Real Estate Appraiser Summary ~ Residential Appraisal Report File No. 10-0115 .~ The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal. ClientNamellntended User Irwin & MCKni ht Email NIA • CI'lentAddress 60 West Pomfret Street cl Carlisle state PA zi 17013 Additional Intended Users The Intended User of this a sisal re ort is the Client. No additional intended Users are ermined without . the ermission of the a raisers . Intended use The intended Use is to evaluate the roe that is the sub'ect of this a sisal to rovide the Client with an accurate and ode uatel su orted o inion of value. Pro a Address 32 West Rid a Street ci Carlisle state PA zi 17013-3827 Owner of Public Record Baum Viola i. coun Cumberland Le al Descri lion Deed Book 30F a e 916 " Assessor's Parcel # 04-22-0483-142 Tax near 08109 R.E. Taxes S 1 738.00 Nei hborhood Name Borou h of Carlisle Ma Reference 22-0483 Census Tract 0124.00 Pro a Ri hts A raised X Fee Sim le Leasehold Other describe M research did X did not reveal an riot sales or transfers of the sub ect roe for the three ors riot to the effecctivve date of this a sisal. Prior Salelt'ransfer: Date 06/1611983 Price $41 500 Sources Courthouse Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) No prior transfers of the subiect within the past 36 months. Offerings, options and contracts as of the effeCtlve date of the appraisal N/A NefphborhoodCharacteristics One•UnitHOUSinpTrends One,UnitHOUSinp Present LandUSe96 Location Urban X Suburban Rural Pro a Values Increasin X Stable Declinin PRICE AGE One-Unit 83 % Built-U X Over 75% 25-75% Under 25% DemandlSu Shorts e X I n Balance Over Su $ 000 s 2-4 Unit 2 No Growth Ra id X Stable Slow Marketin Time Under 3 mths X 3-6 mths Over 6 mths 80 Low 25 Multi-Farm 5 % ~ Neighborhood Boundaries The Sub'eCt is bounded on the north b C S on the east b East 140 H' h 100 commercial 10 R'o • St on the south b South St and on the west b West St. 110 Pred. 75 other % Neighborhood Description The subiect is located in an established section of the Borough of Carlisle amongst detached, semi- '~ detached and attached housin of va 'n a e and s le. It is within close roximi to ammenities such as schools sho in and em to ment. Market Conditions (including support for the above conclusions) See Anached Addendum Dimensions 25 x 175 Area .10 Acre mll Sha a Rectan ular view Residential S ecific Zonin Classification R2 Zonin Descri lion Medium Densi Residential Zonin Com /lance X Le al Le ai Nonconformin Grandfathered Use No Zonin Ille al describe Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? X Yes No If No, describe. Utilities Public Other describe Public Other describe Off-sitelm rovements-T a Public Private Electrici X 100 am water X street Macadam X Gas X Sanifa Sewer X Alle TO rear X. site comments There are no apparent adverse easements, encroachments or other adverse conditions. GENERAL DESCRIPTION. FOUNDATION EXTERIOR DESCRIPTION materials INTERIOR materials Units X One OnewlAcc. unit Concrete Slab Crawl S ace Foundation Walls Stone/Av Floors C thin IAv # of Stories 2 X Full Basement Partial Basement Exterior Wails AluminumlAv Walls PanellDrwlllAv T e Det. Att. X S-DeUEnd Unit Basement Area 693 . n Roof Surface Metal/Av TrimlFinish WoodlAv X Existin Pro osed Under Const. Basement Finish 0 % Gutters & Downs uts AluminumlAv Bath Floor Vin /Av Desi n S le 2 Sto Outside En !Exit Sum Pum Window T e WOOd Frame/AV Bath Wainscot D II/Av Year Built 1910 Storm Sash/Insulated YeS/AV Car Stor a None Effective A e rs 20-25 Screens Yes lAv Drivewa # of Cars Attic X None Heatin X FWA HW Radiant Amenities WoodStove s # Drivewa Surface 2 Off Street Dro Stair Stairs Other Fuel Gas Fire laces # Fence tiara e # of Cars Floor Scuttle Coolin Central Air Conditionin X PadolDeck X Porch Car ort # of Cars Finished Heated Individual Other Pool Other AtL De4 Built-in A /lances Refri erator X Ran elOven X Dishwasher Dis oral Microwave Washerl0 er Other describe ~ Finished area above rode contains: 6 Rooms 3 Bedrooms 1.5 Baths 1 386 S uare Feet of Gross Livin Area Above Grade Additional Features Covered front porch. Rear enclosed porch and patio. Comments on the Improvements Improvements are in average condition with no physical or functional inadequacies noted. ~II7 9ener~~~e~PVr;l.salrepur[ w~ryn.w...r.-re. wn.c-..o. a. n.r..,-u..cv.w~~~ ~..urv,n~..,~,r„ynr~[wrewe.x.,uM5gn y11JV Uta116 JCn11Gl5, 1116, qp meno neseryeo. Pape 1012 (gPARTM) Gereral Purpose Appraisal Rlport SyZ005 GPARS 050811200a ADDENDUM .~ Client Irwin 8 McKnight File No.: 10-0115 Property Address 32 West Ridae Street Case No.: City: Carlisle State: PA Zip: 17013-3827 Neighborhood Market Conditions List/Sale ratio approximately 95%. I have considered relevant competitive listings and/or contract offerings in the performance of this appraisal and in the trending information reported in this section. if a trend is indicated, I have attached an addendum providing relevant competitive listing/contract offering data. Local multi-list data indicates stable market in the past calendar year with no appreciation in the subjects market area, with an average marketing time of 90-180 days. Economic trends and lending rates have remained favorable. Sales concessions are occuring more frequently; however, there is no known prevelance of unusual seller financing concessions or buydowns. There are new homes under construction in surrounding developements, as well as resales available in the neighborhood. Addendum Page 1 of 1 .' ~ L Summary Residential Appraisal Report File No. 10-0115 --__ FEATURE SUBJECT COMPARABLE SALE N0.1 - - COMPARABLE SALE N0.2 COMPARABLE SALE N0.3 32 West Ridge Street Address Carlisle 17013 128 C Street Carlisle 17013 17 E. South Street Carlisle 17013 29 Kerrs Avenue Carlisle 17013 Proldmi to subject 1.17 miles N 0.37 miles NNE 0.90 miles NNE Sale Price S N1A $ 112 900 S 99 900 . s 105 000 sale Price/Gross Liv. Area $ 0.00 . ft S 85.40 . ft. S 65.21 . n $ 67.05 . n oatasources Ins ectiort. CPMLS 10178063 CPMLS 10180772 CPMLS 10186703 verification Sources Courthouse Courthouse Courthouse Courthouse VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +- SA ustmeM DESCRIPTION +(• S rrstmera DESCRIPTION +I-)tA rAtmerR sale or Financing Concessions NIA - $5,000 CI. Csts FHA DOM 14 None, Conv DOM 39 None, FHA DOM 99 Date of sate/Time NIA 05/29/2009 10112/2009 03/26/2010 Location Suburban Suburban Suburban Suburban LeaseholdlFee Sim le Fee Sim le Fee Sim le Fee Sim le Fee Sim le site .10 Ac/Av .09 Ac/Av .06 AclAv .06 AclAv view Residential Residential Residential Residential Desi n S le 2 Sto 2 Sto 2 Sto 2 Sto ual' of Construction Avers a Avers a Avers a Avers e Actual A e 100+1- Years 89 Years 100+/- Years 90 Years condition Avers a Su erior -5% -5 645 Su erior -5% -4 995 Su rior -5% -5 250 Above Grade Total Bhms Baths Totd BdmS Belhs Total ohms Baths Tot81 88It1s Room Count 6 3 1.5 6 3 1 2 000 6 3 1 2 000 6 3 1.5 Gross Livin Area 15.00 1 386 . f4 1 322 . R 960 1 532 . iL -2190 1 566 . ft -2 700 Basement& Finished ~ Rooms Below Grade Full Bsmt Unfinished Full Bsmt Unfinished Full Bsmt Unfinished Partial Bsmt Unfinished Functional utili Avers a Avers a Avers a Avers e • Hearin tcoolin FWAINone FHAINone FHAJEBBINone FHAIEBB/None Ener Efficient Items T iCal T ical T ical T ical Gara elCar rt None 2 Car Gara a -10 000 None None PorchlPatiolDeck PorcheslPatjo Porches/Balcn BaIclPor/Patio Ba1c/Por/Patio None Fence -2 000 Fence -2 000 Fence -2 000 Net Ad'ustment oral + X - S 14 685 + X - $ 7 185 + X - $ 9 950 Adjusted Sale Price `Net Adj. -13.0% Net Adj. -7.2% Net Adj. -9.5% ofCom ambles GrossAd'. 18.3% s 98 215 GrossAd'. 11.2% S 92 715 Gro~Ad'. 9.5% S 95 050 summa of Sales Com orison A roach O inion of value ran a is $93 000 to $98 000. The condition ad"ustmentS are made after reviewin the interiors of the com ambles via the "virtual tour" feature of the Central Penn Multi-List S tem. No ad"ustment is made for closin costs since the com arable sold at list rice. These are the best sales com ambles known to be available. site value comments A two ear search of vacant land sales within the Borou h of Carlisle in the .03 to .15 acre ran a did root locate an suitable sales. The land value resented herein is the assessed land value in 2004. De reciation = $ 0 De reciated Cost of Im rovements ................................ = S 0 "As-is" Value of Site Im rovements ................................ _ $ INDICATED VALUE BY COST APPROACH ...................... = S NIA ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE ........................................ _ $ 21 700 Source of cost data Dwellin S . FL p $ ............ _ $ 0 ~ ual' ratio from cost service Effective date of cost data S . FL cQ $ ............ _ $ 0 Comments on Cost A roach ross Irvin area calculations, de reciation, etc. • Cost A roach deemed a oor indicator of value. Estimated Gara e1Car ort s . Ft @ $ ............ _ $ 0 • Remainin Economic Life - 35-40 ears. Total Estimate of Cost-New ............ = S 0 Less Ph sical Functional t_itternal Estimated Month Market Rent $ N/A X Gross Rent Mufti tier NIA = $ NIA Indicated Value b Income A roach • Summary of Income Approach (including support for market rent and GRM) N/A Indicated Valueb : salesCOm arisonA roachs95 000 CostA roach ifdevelo ed s N1A IncomeA roach ifdevelo ed s N/A The Market Data Anal is su orts m o inion of value for the sub'ect. The Cost A roach was not deemed an a ro riate indicator of value and therefore was not included herein. The Income A roach was also deemed ins ro riate for this • anal is. This appraisal is made X "as is," subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have been completed, ^ subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed ^ subject to the following: • The roe has been a raised in current condition. This is for the clients use onl . t3ased on the scope of work, assumptions, limiting conditions and appraiser's certification, my (our) opinion of the defined value of the real property that is the subject of this report is S 95,000 as of 04/7212010 ,which is the effective date of mis appraisal. . Proaucea uslrra AG sohware. 800.234.8727 waw.adweb.wm TnlS lorm Grovrl0ht °20052008 AG dviRnn of ISO tlerns SeMrrs. Ina.. aH Rlehm Reserved. ~ Pape 2 or 2 (pPAR^~) General Propose Appraisal Report 17!2005 GPAR10a4_OS 08112008 generalpurpuseapprasalreport S.W. Barrett Real Estate 8c Appraisal Services File No. 10-0115 Scope of Work, Assumptions and Limiting Conditions i Scope of work is defined in the Uniform Standards of Professional Appraisal Practice as " the type and extent of research and analyses in an assignment" to short, scope of work is simpy whatthe appraiser did and did not do during the course of the assignment It includes, but is not limited to: the extenttowhich the properly is identified and inspected, the type and extent of data researched, the type and extent of analyses applied to arrive at opinions or conclusions. The scope of this appraisal and ensuing discussion in this report are specific to the needs ottee client, other identified intended users and to the intended use ofthe report This reportwas prepared for the sole and exclusive use of the client and other identified intended users for the identified intended use and its use by any other parties is prohibited. The appraiser is not responsible for unauthorized use of the report The appraiser's certification appearing in this appraisal report is subjectto the following conditions and m such other specific conditions as are setforth by the appraiser in the report All extraordinary assumptions and hypothetical conditions are stated in the report and might have affected the assignment results. 1. The appraiser assumes no responsibility for matters of a legal nature affecting the property appraised or title thereto, nor does the appraiser render any opinion as to the title, which is assumed to be good and marketable. The property is appraised as though under responsible ownership. 2. Any sketch in this report may show approximate dimensions and is included ony to assist the reader in visualizing the property. The appraiser has made no survey of the property. 3. The appraiser is not required to give testimony or appear in court because of having made the appraisal with reference to the property in question, unless arrangements have been previously made thereto. a. Neither all, nor any part of the content of this report, copy or other media thereof (including conclusions as to the property value, the identity of the appraiser, professional designerGons, or the firm with which the appraiser is connected), shall be used for any purposes by anyone but the client and other intended users as identified in this report, nor shall it be conveyed by anyone to the public through advertising, public relations, news, sales, ar other media, without the written consent of the appraiser. 5. The appraiser will not disclose the contents of this appraisal report unless required by applicable law or as specfied in the Un'rform Standards of Professional Appraisal Practice. 6. Information, estimates, and opinions furnished to the appraiser, and contained in the report, were obtained from sources considered reliable and believed to be true and correct However, no responsibility for accuracy of such items furnished to the appraiser is assumed by the appraiser. 7. The appraiser assumes.that there are no hidden or unapparent conditions of the property, subsoil, or structures, which would render it more or less valuable. The appraiser assumes no responsibility for such conditions, or for engineering or testing, which might be required to discover such factors. This appraisal is not an environmental assessment of the properly and should not be considered as such. 8. The appraiser special¢es in the valuation of real property and is not a home inspector, building contractor, structural engineer, or similar expert, unless otherwise noted. The appraiser did not conduct the intensnre type of field observations of the kind intended to seek and discover property detects. The viewing of the properly and any improvements is for purposes of developing an opinion of the defined value of the property, given the intended use of this assignment Statements regarding condition are based on surface observations only. The appraiser claims no special expertise regarding issues including, but not limited to: foundation settlement, basement moisture problems, wood destroying (or other) insects, pest inhastatron, radon gas, lead based paint, mold or environmental issues. Unless otherwise indicated, mechanical systems were not activated or tested. This appraisal report should not be used ip disclose the condition of the property as it relates to the presencelabsence of defects. The client is invited and encouraged to employ qualified experts to inspect and address areas of concern. If negative conditions are discovered, the opinion of value may be affected. Unless otherwise noted, the appraiser assumes the components that constitute the subject properly improvement(s) are fundamentally sound and iln working order. Any viewing of the property by the appraiser was limited to readily observable areas. Unless otherwise noted, attics and crawl space areas were not accessed. The appraiser did not move furniture, floor coverings or other items that may restrict the viewing of the property. 9. Appraisals invohnng hypothetical conditions related to completion of new construction, repairs or alteration are based on the assumption that such completion, alteration or repairs will be competently performed. 10. Unless the intended use of this appraisal specifically includes issues of property insurance coverage, this appraisal should not be used for such purposes. Reproduction or Replacement cost figures used in the cost approach are for valuation purposes only, given the intended use of the assignment The Definition of Value used in this assignment is unlikely to be consistent with the definition of Insurable Value for property insurance coverageluse. 11. The ACI General Purpose Appraisal Report (GPARTM) is not intended for use in transactions that require a Fannie Mae 1004JFreddie Mac 70 form, also known as the Uniform Residential Appraisal Report (URAR). Additional Comments Related To Scope Of Wark, Assumptions and Limiting Conditions None ~~,~, Produced uShp ACI so0vnre, 800.23d.B)27 www.adweD.tom TDIS loan Copydghl020052008 ACI Division of ISO Cltlns SemCeS, Inc, Ap Rlghts Reserved. Pegg l Of 2 (gPARTM) Gellerel Purpose Appr~:sal RBp01t 1?12f705 ~~{ Gf'ARUM 0508112fIDB r gencralpurposc ~yrr;,;=.nl ~clror[ .~ File No. 10-0115 Appraiser's Certification The appraiser(s) certifies that, to the best of the appraiser's knowledge and belief: i. The statements of tact 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 the appraiser's personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. Unless otherwise stated, the appraiser has no present or prospective interest in the property that is the subject of this report and has no personal interest with respect to the parties involved. 4. The appraiser has no bias with respect to the property that is the subject of this report or to the parties involved with this assignment 5. The appraiser's engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. The appraiser's 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. 7. The appraiser's anayses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. B. Unless otherwise noted, the appraiser has made a personal inspection of the property that is the subject of this report 9. Unless noted below, no one provided significant real properly appraisal assistance to the appraiser signing this certification. Significant real property appraisal assistance provided by: Additional Certifications: None Definition of Value: XQ Market Value ~ Other Value: Source of Definition: USPAP The most probable price in terms of money which a property should bring in 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. ADDRESS OF THE PROPERTY APPRAISED: 32 West Ridge Street Carlisle, PA 17013-3827 EFFECTIVE DATE OF THE APPRAISAL: 04/12/2010 APPRAISED VALUE OF THE SUBJECT PROPERTY $ 95,000 APPRAISER Signature: ~P Name: Stan A. owronek State Certification # RL001572L or License # or Olher (describe): State #: State: PA Expiration Date of Certification or License: June 30, 2011 Date of Signature and Report: 05/03/2010 Date of Property viewing: 04/12/2010 Degree of property viewing: XQ Interior and Exterior ^ Exterior Only ^ Did not personaly view SUPERVISOR YAPP RAIS E R _ I ~ ~ ~.....> ~."V ~.e-~ Signature: Name: Steven W. Barrett, SRPA, SRA, ASA state Certification # GA000298L or license # RB026927 A state: PA Expiration Date of CerOfication or License: June 30, 2011 Date of signature: 05/03/2010 Date of Property Viewing: Degree of property viewing: Interior and Exterior ~ Exterior Only XO Did not personaly view Pane 2 0l 2 iooe-~ooe na oiw~on m iso aeu~s serous. inc.. no agms aeseved. rnonan'~ renemi o,.,~m an~~a o.mn »im~c gencr`pii ose.app,•ms~+i ~~eporc S.W. Barrett Real Estate 8 Appraisal Services canauM osoeiume '' FLOORPLAN Client: Irwin & McKnight File No.: 10-0115 Property Address: 32 West Ridae Street Case No.: City: Carlisle State: PA Zip' 17013 V~~~atfo l ~~ ~ ~/. Kitchen Bedroom WI Ldy Are Bedroom Dining Bath 5 BaU Living Bedroom Sketch by Apex IV WindowsTM' Code AREA CALCULATIONS SUMMARY Description Size Totals Gi•ai First Floor 693.00 693.00 GLA2 Second Floor 693.00 693.00 P/P Enclosed Porch 216.00 Concrete Patio 216.00 Covered Porch 60.00 492.00 TOTAL LIVABLE (rounded) 1386 LIVING AREA BREAKDOWN Breakdown Subtotals First Floor 15.0 s 41.0 615.00 3.0 x 26.0 78.00 Second Floor 15.0 x 41.0 615.00 3.0 x 26.0 78.00 4 Areas Total (rounded) 138Ei SUBJECT PROPERTY PHOTO ADDENDUM Client: Irwin ~ McKnight File No.: 10-0115 Property Address: 32 West Ridge Street Case No.: Ci :Carlisle State: PA Zi :17013 e FRONT VIEW.OF SUBJECT PROPERTY Appraised Date: April 12, 2010 Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE COMPARABLE PROPERTY PHOTO ADDENDUM • Client: Irwin ~ McKnight File No.: 10-0115 Property Address: 32 West Ridge Street .Case No.: Ci :Carlisle State: PA Zi :17013 COMPARABLE SALE #1 128 C Street Carlisle 17013 Sale Date: 05/29/2009 Sale Price: $112,900 COMPARABLE SALE #2 17 E. South Street Carlisle 17013 Sale Date: 10/1212009 Sale Price: $ 99,900 COMPARABLE SALE #3 29 Kerrs Avenue Carlisle 17013 Sale Date: 03/2612010 Sale Price: $105,000 LOCATION M~ Lase ~..... Zi ; 170~s --.~- $~ rylc-Cn+ ht State: PA ~__`-_ ` Gient: lain d e Street - Address: 32West Ri _ ~'att~ Pro e 4, ~ . ,` Ct :Carlisle -_ __ __ 1 ':_ _____J I ~ ' ` ~~ ,{ ~ ~~ r ~,~ ~~ li _sz_-______ ~ - .,' 1' 'r ~ ~ Jf~ _ S '` ,~ _ _ ~~ ~j ~~ ~ ~J ~__, 1 cs ~ t , ~ ;-~ _ --. _i t 1_~!~.-._ 1. m---, '-.-i _- - .~ . ~. - ~ !~ ~ ~ !~ Comparable Sale -~ .; ; SS.~~War ,~ r~ ~ ' 128 C Street 1918 ~ Cop•CarGslz~arracks 17013- ~-` _ . -D- "$t- ~--- _ __--x-------d-_..: __-vs-- Carlisle,.PA , rat- - -~ -~ ;----- ~; ------ cedes ~) is5~ - - - rq ~ ~. ~ (1.17 I `,,~` ~' ~4"' ~ _ _ ~lai; _' j0 __J _~_ i ~~ A- -~ ~ -~ r---ti r--~ t •~~ ~ ~t __ - - ~F _~ ~~ 3rd, ~'~-~ ~. ~ ~ ,~-;ktie ~r ` ~'i us i r i1~8 ~.~ ~~ ' I - ~ `° ., t ar' r b3~8 1 , e: _ __ ' __c4- ~- __.~ i_ ~ , 1 ~ l 1 t1S At~Y.lNiar Cotle9 ,EC_Sf__-._ - --174x____ - - r-{ ~ ~ -+..r--- -- ; ; --t i arable Sale 3 - ~ ~ t I ~ uy,~ ~m , ~ ~' Come ' ~'~9'ht`; ~~ ~~' ~ ~ i~ f ; m ~ ~ . 29 Kerrs Avenue ~ ' __St' ' `,'ice,, w-~ ~ ' ~ t ~ `~ ~~' i "t ~i ~ ' t ~ Cer1i51e, PA 17013-1936 ~ i - ~~~~ ~ ~ ,. rc ~ ~ ~ I 1 z~----~ ~ ; ~ 0.90 mdas NhfE) , , t _ ~-... -' -- ~'n ..~ ~_~._-_~t 11. `"_`~._~ ` ~ ~ J~ t,srx~.xssxxcnz _ _ __~ . -~tht =P_ eiar~=$~. ~ -~ ~-- ~~'~ 1Vt1f_~8t7i1.~S1; ~--,---i y{.~ _~@tif! •~uf-_ ~~ ; ~f'~ ------ ~-:: -- __ ~:::~'_~! ~ t1M1 ~ tEE~:_~f~-~ y-------, r• t -------~ - --, ~---__ . ~___ ~;y.~-E_~fot~~Sf=~`.r - -~~_ 1 ~ ._, iy i _ _`' _ __-__ ,~''' ~~~pGUSQ~VQ Gtl~- ~~ fi` ' i 1 i ' II ~ ;Yir±i ~1 w - -----" _ ---- --~----___-- ------- ~--- _I l_. 1~.~1 ~--~-_---z--_774x _.__~l ____.._.__ ._ _ -- _~ 1; ,~11~~- _-_____ , ,-_--..__..----~ ~ _--___ ._--------~-i 1 ~IiSle ..~- - -- - ---- - -- 11~JL;fitltCt7:Aua -_--_ ~- -.-_ ___ ~ c%- asntE,nd :Fs ~i ~f-Y 2 ~, I~ ~ on ,W.1S-_ 3 _~~ ~____-__;' '-_. Comparable Sale t _ ,_' ' -------- --- ~`~~` CemelerY ;~ ' Dicker ~ otct to ___ __ _-. 17 E. South Stree 3427 ;fin iscnoolot~avw + 1 ~ `~ ! pA 17013- ~_.~ ~,.__._..___.____-;~- __ = ..ui__-`-~'' iW.=~hapeCAv6 -- -_~~ -- - ~8 371rniVes td~fE) ___---- ~m ~_ ,fie-_ -_ ~ - _~_,~L- - L+ i _ ~ ~ - - _ ,..- 4j __- .-._-. -'-- "yY'-w~'JOf.1f1~!-J~~.~ r--- --. ...._,~ ~_-_______-( ~~-V~- i 1 -- - -"'-' ---' _" _ _ ~ ~ - - __. ~_-17 i ~ ', tetort Park + $arnuels- O~ _ :cr~~~n~s~ ~ f ` is ~`irw~ a ~e_._= _' ~- ' i -_-_ G e f. y -~ -4 ..,; ~ ~ ~ u ~. lAl nBa+timore-.-a~f ~ i~ ~--- -~ ` 11 ail ~; ~ _ ~ ~ ~~ow-St,'U,it~t~7'+Tow ~t U,5L4~C L "~ ~-_.t(ra~-~i ~ - _ ~ "~.-.:~'t? ~~'`~~ t r ~~ ~ Subject trees ~ ~ I ., - ; ,---- ~ I ~ "~:r' 32 WestRid9e S ( ~ , _- ~ ~ ~ PA 17013-3$27 ~~ -' -- ~ Carlisle, ` ntls.:1~u~- . ~ ! ~~. ~ ~~ 'Lf1 " ----- ~~ _ CJ? ~ t ~ ~ ~ I t , i c o'b' ~ i l l +.C~~~ty t _, t __ v ~ i ' '' ~ "' } 7 i able-8+vd--_--"- -----____-__ t ,' _. ----____ ------, , z 7hocnwatdPark ~+ 1 j ,' + '' /~ ./~ "° .. j r ~.._ ~~- QaadA~e~ru.ta.~~i.__._.._-._ ®tOS0/AierozoRCbD~~ ~~ .~ Glient: Irwin 8~ McKnight File No.: 10-0115 _ Property Address: 32 West Ridge Street Case No.: Ci :Carlisle State: PA Zi :17013-3827 ~: y . v a ,~.. ~~. raysr a ~. ~~~ junhtid8g In _ 6E-f°a:CR _. ~etwldc Ct zn 9' ~ riende loop ~y+jy~1 ~ ~~ F@aadMap~ Legend Flood Zones Areas tntap9ated tiySO~yeartlooding Areas oMslde of the 900- and soo-year f6ood~s . __.__ ._~ ~~ Od Dy 1otYyear flooding Areas fnutld~0d Dy 9o0`year OOOding wild voiotity Hazard Ftoo~rray araas :~"~;~~ ?~~=~ Fcoodrray araas x+Ah wlocDy hazard Aroa~s os uatdo9errninod Dot poas~s Hood harards Aroas nog ntappad On any patDbshOd FIRM Neither Tr:ron_gamerfca Flood Hazard Certifitr9rwn (TFHCj nor ACI make any representations or Natrsnties m any p&rty canceming the consent, accuracy or wrnpleteness of this flood report, including any tvarranty of merchansability or 1Hness ror :~ parGCUlar purpose. ~Jeilher TFHC nor ACt nor the sellr:.r of this flood report shell have any liability 1o any 1h[rd party for any use or misuse of this flood report Flood Information Community: 425382 -CARLISLE, BOROUGH OF Property is not in a FEIu9A special flood hazard area_ i41ap Number, 425382 4229E AAap Gate: 20090316 Panel: 0229E FlPS: 42041 Zone: X ********* QUALIFICATIONS *"*"**'"** The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser during the inspection of the subject property, the comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. 1. The subject is located in a rural area and is less than 25% built-up. x_2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. 3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses are typical) for the area. 4. The predominant value in the neighborhood is less than that of the market value of the subject property. This is due to the very wide range of value of properties in the area and superior quality of the subject property. 5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is required) and suggested. 6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. 7. The subject property is serviced by private well andlor septic systems which is common for the area. x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical and plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in this statement. 9. Repair items were noted in the comments section of the report These comments on repair items are for descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _10. The basement floor is a dirt floor. This condition is common and typical for the area. and does not pose .a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighborhood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar comparables on that individual rating. All comparables used are the best available. _15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All comparables used are the best available. _x 16. One or more comparable sales are older than six(6) months. Although there are comparable properties in the subject's area, none have sold recently; therefore, sales in excess of six(ti) months have to be used. All compar~ables used are the best available. _17. One or more comparables used were in excess of one (1) mile from the subject property. Although there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All comparables used are located in similar neighborhoods and within the :same marketing area. All comparables used are the best available. _18. The electrical system was not connected during inspection. _19. The water service was not connected during inspection. _20. The heating system was shut down during inspection. _21. Roofing Plumbing Electrical Heating certification(s) is/are suggested. _22. Inground swimming pool ,out buildings are included .not included according to lender's guidelines. _23. According to lender's guidelines a maximum of acres were considered for this valuation. Remaining acreage was given no value. ~ ,. Gila Nn 1 A-n11 F ''*"'"***** QUALIFICATIONS''"'*'****** _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. x 26. Last recorded deed transfer: Date 06/16/1983 ,Consideration: $ 41,500 _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a workman-like manner. _28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability in the Appraisal Report. 75 **"'****** QUALIFICATIONS'k**i'*'**** Confidentiality and Security Policy We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal policies have been developed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to comply with federal standards to protect your nonpublic personal information. We do not disclose this information about you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share this information with our affiliates. The law also permits us to share this information with companies that perform marketing. When we share nonpublic information referred to above, the information is made available for limited purposes and under controlled circumstances. We require third parties to comply with our standards for security and confientiality. We do not permit use of consumer/customer information for any other purpose nor do we permit third parties to rent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, I andlor Steven W. Barrett, SRPA, SRA, ASA have completed the requirements under the continuing education program of the Appraisal Institute and the American Society of Appraisers. . 3 • • * tr ~ o 07? ~' ~ ~ aNN~' gsu~3~ N NN9 n~•~'~, N N N Q. ~ ~- ~ Sil o. ° ° a ~ rnm° n -~ ~~ ~. ~N N ~,LS {~ .-' N ~ ~ ~ ~ ~ ~ ~ N ~. ~- N N Q ~ ~ ~ ~ OpON.~ SU by N = N ~ • ~~• =~.-~z~ o ~~rn ~~sff. 6~ c°- Q. ~ ct) r,U N ~ N o o. Z o m.~~° a ~°'~~~ 3 a ,-r °' ~~~ Nam ~~w6~ ~ ~ ~ (`D ~ ~ ~ O O ~ ~ ~ '3 tD ~ ~ ~ ~ C3. CD .~~y. ~+ ~ O ~ =+~ ~ 7 ~ O N N ~ _ ~ D•,~ ~ _. N O ~ ? ~ ~ ~ ~ ~ ~ ~ p '~ 6 a ~ ~ N N ~' ~ .~ m c ~, a' 4, ;, p Al N tV ~ N N O ~ O Q "O N t~ LD Q .s to ,~. N ~ --~ O 9a N 0 ~~ 9. ~ ~ ~ a~ 4~ ~~ o :Qo ~ N a~ ~ ~ pC r • ~ M&T 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Irwin & McKnight, PC Roger B Irwin West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013-3222 Re: Estate of: Viola I Baum Social Security: 159-24-6089 Date of Death: April 12, 2010 Phone (888)502-4349 Fax (302)934-2955 May 10, 2010 y{ ,~ SAY :~ 3 2Q~ Ef~WlN ~ IUicK(VIGH' ~At~l l1FFf CES Dear Sir or Madam: Per your inquiry, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 402265 Ownership (Names o, fl Viola I Baum Opening Date 09/01/67 Balance on Date of Death $ 7758.35 Accrued Interest $ 0.00 Total .............................................................................. $ 7758.35 2. Type of Account Installment Loan (HQL) Account Number 12044440765034998 Ownership (Names of) Viola 1 Baum Opening Date 06/10/02 Balance on Date of Death $ 0.00 Current Balance $ 0.00 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional infi~rmation on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Stonehedge branch call #i 1 ~-240-4524 Sincerely, r ~~ Norissa Sears, Adjustment Services . ~ ~' Sovereign Bank ESTATE OF Viola I Baum SOCIAL SECURITY #: 159-24-8069 DATE OF DEATH: April 12, 2010 Account #: 2895415509 Type: CD Open date: _ 9/9/2000 In the name of: Viola I Baum Date of Death Balance: $44,000.00 Int.(YTD) from 1/1/2010 to 3/31/2010 $444..46 Accrued interest to date of death: $64.13 Other Info: Account #: 2895268668 Type: CD Open date: _ 2/7/2000 In the name of: Lois M Baum or Viola I Baum Date of Death Balance: $0.00 Int.(YTD) from to Accrued interest to date of death: Other Info: closed 9/16/09 for 12,317.75 Page 1 of 1 A E ~ -~~ ®verei n J S~ ~ ~ r: ~``,. ~ ~vVll~ & Vicl~((~1~Gk~~~~ Court Ordered Processing \ Decedents - MA1-MB3-02-10 - P. O. Box 841005 -Boston, NIA _rl8'~#'~ May 25, 2010 Law Offices Irwin & McKnight, P.C. 60 W . Pomfret St. Carlisle, PA 17013-3222 RE: Estate of Viola I. Baum Date of Death: April 12, 2010 Dear Mr. Irwin: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is riot included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Very truly yours, Linda Spavento Team Leader 617-533-1789 5 0 0 z s T O s 3 s c m 0 v: '. :. ~. ~ VL~~i ~7.~~t~~ 3~ w-~ ~~~ -.~• _~ ~ 'off w v_ h ~~- ~ ~~ i~~~~ - ~ a ,B_ I~ -- ~ '.~ ~~~~. a~ __ ,~ z. ~w ----- ll.. _ _. __._ -~ '; ~' ,2n1D F~ ~( _ ~~~1~ b -- --------------_ ------' ----~-----_-_..__.__.-----~___.._._._._- py~'------__ ~~rN~ ~ ~. j ~ , - _ ~-_----~_-______-_.__._..__.____-__ ~~~y~____.._.~.___._ ~ ~ ~~ 3°00+ _ 3°00+ 20°00+ 5°00+ - 4°00+ -- ~~~ 3 ° 00 + ~---------- 4°00+ 9°00+ _ 28.00+ --___..-__.._._.~________--------------------_._._.___._-_.-----------------.._____-------__ -------- ___ 16°00+ 15°00+ 242° '. 0 ° ~" v.- 3eZui~T9o 3 O~i~ . ~~ -Y----- .---------