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HomeMy WebLinkAbout09-30-101505610101 REV-1500 EX `01-1°' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania ,W~~~~,~ Bureau of Individual Taxes °`~ ~~ ` ` County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN ~~ ~~ ,r~,/ _~rn Harrisburg PA 1'7128-0601 RESIDENT DECEDENT 1,~~ 'l' ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 026-14-9317 07/01 /2010 ' 02/18/1923 Decedent's Last Name Suffix Decedent's First Name MI James Frances M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW +~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-t2-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Gregory J Katshir, Esq (717) 763-8133 ._, First line of address 900 Market Street Second line of address City or Post Office Lemoyne Corcespondent's a-mail address: Katshlr@aOI.COm State ZIP Code PA 17043 REGIS~t OF WILLS l1~ ONLY C ~ ~, -~` ~` ~r ~~ -te C/3 r'n , ~~ ~~ a ~ j ~ te -O . ~..-, i_7 "- ~ r _ t_.~ 11 f '1 'T _ S ,.~ f'"t - ~ ~ .:- TA E FILED ~ j 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. SIGNAT RE OF ERSON R SPONSIBLE FOR FILING RETURN BATE `~ ~A~ Q 1 ~1 f~ ~ --~ 10 mane Court YorTc'Fiaven PA 17370 OF PR~PPRE~ O~IER THAN REPRESENTATIVE DATE ADDRESS 900 Marke Street Lemoyne PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 REV-1500 EX Decedent's Social Security Number oecedenYs Name: Frances M James .026-14-9317 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. ' 114,000.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E}..... .. 5. ' 25,185.08 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total lines 1 through 7) ........................... .. 8. 139,185.08 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 2,008.02 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I} ............ .. 10. ', 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. ' 2,008.02 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 137,177.06 13. Charitable and Governmental Bequests/sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 13,717.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. ', 123,460.06 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0^ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 123,460.06 ' 16. 5,555.70 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 ' 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 1505610105 1505610105 5,555.70 O REV-1500 EX Paye 3 File Number Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments _ _ _ __ _ _ __ B. Discount 277.78 Total Credits (A + B } (2) 3. Interest (3) 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5,555.70 277.78 5,277.92 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ x^ 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 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 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 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined; under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Pennsylvania SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER Frances M James All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1~ ~ 2236 Orchard Road Camp Hill PA 17011 ~ 114,000.00 (See attached Agreement of Sale providing for sales price of $120,000.00 and Sellers payment of $6000.00 of closing costs) TOTAL (Also enter on Line 1, Recapitulation,) I $ 114,000.00 If more space is needed, insert additional sheets of the same size. REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Frances M James Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) ~ pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Frances M James Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1, Personal Representative Commissions: Names} of Personal Representative(s) __ Street Address _ - - _ - - __ -_ - _ __ City _ j __ -_ -State ZIP Year(s) Commission Paid: -__ _ _ - -- __ 1,500.00 2. Attorney Fees: 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: 319.50 5. Accountant Fees; 6. Tax Return Preparer Fees: ~• Patriot News -advertising 113.52 Cumberland Law Journal -advertising 75.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 2,008.02 If more space is needed, use additional sheets of paper of the same size. REV-1.51.3 EX+ (U1-lU; Pennsylvania SCHEDULE ~ INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Frances M James 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).] i• John James 10 Diane Court York Haven PA 17370 son 25% of remainder 2 Ralph James 3814 Centerfield Rd Harrisburg PA 17109 son 25% of remainder 3 Dan James 250 North Professor Street Oberlin OH 44074 son 25% of remainder 4 Mike James 2236 Orchard Road Camp Hill PA 17011 son 25% of remainder II ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. Christ Community Church 1201 Slate Hill Road Camp Hill PA 17011 ____. ~~ ~. ~~ ~~ .-..~~.. ~..~.. .,...~ r.....,~ ~ ninrnmiirr..•i~ nee i •~ir .~ nr nr~~ ~ rnn rn~irn rucrT d~ 10% of residuary $13,717.00 13,717.00 If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF FRANCES M. JAMES I, TRANCES M. JAMES, of Lower Allen Township, C~.~mber~.ar:d ~:.~unt~y, Pennsylvania, being of sound mind and memory, do make n,.~'~~~ _:. s:, and declare this my last will and testamer~~, hereby rev~~~king and declaring null and void any and all wi_ils ar:d codici~s made by me at any time heretofore made. FIRST: I direct my Executor hereinafter named t~_ pay 1~~y ~.:'.~ :_ `~iE'~`t~, the expenses Oi my ~.aSt .~l_i1E'sS, my. c _,~~I~~-i~ T.~~~'.-? a"1~:~ th.e administration expenses of my estate. SECOND: I direct that any Estate, inher_itarce anci ~*.he~~ deatr_ taxes, including generation skipping taxes, and ir~cl~aa~~.-~~. ,;,, _:~:~t~r.es~ and penalties thereon, which may be d~~.~e ~n~_i t~~~~y;~.:~' t,y z-eason of my death with respect to any of my prope.rty~ oa-,~, ! ~-,_~ under this ~~'ill or otherwise, shall be paid out of the princi~a: ,~ ~;n;= res~~duary estate. THIRD: I hereb y specifically give, devise and :^eq~..:e~~~`~ the following items of my personalty: - Ail of my automobiles, household and personal eflectc ar~,d other tangible property of like nature, to my ch,,~dr=~r:, Rauh E. James, of Harrisburg, Pennsylvania, .or:n T. James, of York Haven, Pennsylvania, Danie_ R.. James, __ Indiana, and Michael J. James, of Lower A~i_~en '~c.v.,:sh-~~ , Pennsylvania, in equal shares, as they shall de=.ermine between them, or as if the beneficiaries cannot agree, ~:-: my Executcr may decide; and -.-_... - Ten (10~~) percent of my residuary estate to Christ Community Church, P.0. Box 318`7, Shiremansto~,tin, Pennsylvania. FOURTH: I hereby give, devise and bequeath all of the st. residue and remainder of my property, real, perso.~ai ar~:~:~i r~.i_xed of whatever nature and wheresoever situate, which I may own ,., ~,av,~~ the right to dispose of at the time of my death, in ec~~~a]. r,ares, per stirpes, to my son Ralph E. James, Joh_~ F'. James, '~::r:~e=i _,. James and Michael J. James. FIFTH: I name, constitute and appoint my sor., Jc;rn r . ?amen, as Executors of my estate. In the ever:t that my Fx.ecu~.ors .:;,:]_~ ~.o`. survive me, shall not serve as Executer For a::~.; r_ea~:::~~:. -r s~~.a~.. cease to serve as Executor for any reason-. a~`ter appe;~_ntment, I appoint my son, Ralph James as Executor cF th i~i_ll. None of the individuals named .in this paragraph sha.~_ r~° ~eg,:~ ~- d tc fur~~:ish a bend for the faithful perfor:~.ance ~~~ °~F= i~.:,ties as Executor. SIXTH: In addition to all of the powers ccnferre~ by _a~a upon my Executor and not in limitation thereof, I hereby U~_~thcr:ize my E~;ecutor to sell. any stocks, bonds, or ether per.scnal property and any and all real estate which I may own at :_.r,c~ ~.ime cf my death, without the order of authority of any :_.u~t ti~ei:,:~ required, at public or private sale, upon suc~"~ terms a m,av __,. ..'~.~= ~:iscr.eti on of my said Executor seems to be _,. the bes':_ -. -: _ i~ ...~ my estate . In pursuance of his power, my ~'xe ;~t.c -.,~ -~;~ec~~:te and deliver all documents of conveya.~_ce, ~r'.c ~ ~~_'."::~ -1 r,~',Ci~ -,r bills of sale or_ any other instruments which may ~`fec*i~~/eiy transfer title. I fu.rtl~er authorize my Pxecutor t;c settle and compromise any and all claims in connect_on w:_th t:'-.:~ admin;~strat.:~on of my estate herein and to do any and all t~-~_ir!~s ~:~~ h's discretion that shalt be conducive to the best~nteres'~ .~ ~ r..}- estate . SEVENTH: All pronouns referring to an Executor and tre term "executor" shall be construed to mean any person acting as my Executor as the case may be. IN WITNESS Wr~EREOF, i have set my hand and seal at "..;r; r r'_and County, Pennsylvania this ,, day o._ ~ :~_:, , ='iG6. i A Frances M. ~;~mes ~F SIGNED, sealed, published and declared by the abo-~~e na~r~e~:~ T_:st~rix, Frances M. James, as and for her Last Will and _>stam,ent,~.~ t~,:e presence et us, who at her request, i^: '~:er ~,resence and in the presence of each other, have hereunto. :~'ubsc~~_.be~~? ,,ur names as ,. .yam;, ,- . 1~~ witnesses. -- • ,,, d~' ~. ~ .,~~, <~ Address - -- -- Address ~,..~. . ACKNOWLEDGMENT ~Cl%i"",Gt~"6a~ ~~~,TH Or PENNSYLVANIA ) SS: ,. _ _ C. ~„JMEERLAND Frances M. James, the Testator, whose name ~_s ~, sinned to the attached or foregoing instrument, having been ,~i~.~_~_v auali fled according to law, do hereby acknowledge r_Y,at. I si:~ned and executed the instrument as my Last `]ill; thaw I `i:,ned it willingly; and that I signed it as my free and vclantary act for the purposes therein expressed. _~ ~_-. , ...~ Frances M. Jamest ~G~iOR.~ or. affirmed to and acknowledged before me by ~~~ar.ces I~~. James, the Testator, this ~- ~ .~. ;,. ,, day o f -~'s, `'3~: ~.. ~'_~,~ ~~'''y:1-~ ~ =_ , 2 G 0 h . ~~1 i~'dtary P blic i 8~/7~' a;, Cr~31~'t11SSlOPi ~k~r3(~M 4'~a7' i~-~ ~ AGREEMENT OF SALE THIS AGREEMENT, made this 2 c..~ day of ~{~w~ti 2010, by and between John James executor of the Estate of Francis James, hereinafter referred to as "Seller" A N ~~`: ~; ~ 1}ri+~w41~ hereinafter referred to as "Purchaser" WITNESSETH~ 1. Seller and Purchaser, intending to be legally bound hereby, covenant and agree as follows Seller shall, at a time hereinafter specified, by Deed of General Warranty, well and sufficiently grant and convey unto Purchaser, in fee simple, clear of all liens and encumbrances, except as hereinafter set forth, good and marketable title (and such as will be insurable by any responsible title insurance company at regular rates) to the following (hereinafter referred to as "said property") 2. DESCRIPTION OF PROPERTY All that certain property containing residence known as 2236 Orchard Drive Camp Hill, Pennsylvania 17011. 3. TITLE REFERENCE Recorded at Deed book F18 page 282 in the Recorder's Office of Cumberland County, Pennsylvania on or about January 14, 1958. 4. PERSONAL PROPERTY AND BUSINESS EQUIPMENT No items of personal property situate in, on or upon the premises at the date of settlement, shall pass to the Purchaser except the following kitchen appliances, blinds, washer & dryer 5. CONSIDERATION Purchaser will purchase said property and pay therefore the sum of One Hundred Twenty Thousand Dollars ($120,000.00) payable as follows i. The sum of One Thousand Dollars ($1,000.00) shall be paid to Seller at the time of the execution of this Agreement and shall be placed with Gregory J. Katshir, Esquire as escrow agent, subject to the tex•ms of this Agreement. ii. The sum of One Hundred Nineteen Thousand Dollars ($119;000.00) shall be paid to Sellers at the time of Settlement in certified funds or cashiers check. Upon payment by Purchaser of the purchase price, as provided in the preceding paragraphs and upon full compliance with the terms and conditions set forth herein, Seller agrees to cause to be delivered to Purchaser a General Warranty Deed for the subject premises, as per the provision of This Agreement. (b) Deed transfer stamps will be paid equally by Seller and Purchaser. 6. SETTLEMENT ON CONTRACT Unless otherwise agreed, settlement this Agreement shall be held on or before October 4, 2010, at a place as mutually agreed by the parties. 7. TAXES WATER AND SEWAGE RENTS AND INSURANCE Real Estate taxes, water and sewer charges, if any, for all years prior to 2010 shall be paid by Seller. Taxes, water and sewer charges for the year 2010 shall be pro rated to date of settlement by Seller and Purchaser. 8. TRANSFER OF TITLE AND POSSESSION Possession of said property shall be delivered to Purchaser broom clean and free of debris. Purchaser has the right to make apre-settlement inspection of the Property. Transfer of legal title shall take place at the time of settlement by way of general warranty deed. 9. APPURTENANCE CLAUSE The conveyance will be made together with all and singular buildings, improvements, easements and appurtenances whatsoever thereunto appertaining, it being understood and agreed that all plumbing, heating and electric systems, fixtures appurtenant thereto and forming a part hereof, as well as all cabinets and other permanent fixtures together with storm doors, windows and awnings, if any, screens, shades, venetian blinds, drapery rods and fixtures and all trees, shrubbery and plants now in or on said property, unless specifically excepted in this Agreement, are included in the sale and purchase price and shall be delivered to Purchaser at the time of delivery or possession of said property. 10. MUNICIPAL IMPROVEMENTS Seller warrants that no notice of any municipal body or other public authority has heretofore been served on it requiring work to be done or improvements to be made upon said property, and that it has no knowledge of the enactment or adoption of any ordinance or resolution by any such body or authority authorizing work or improvements for which said property may be assessed. Seller will comply, at Seller's own expense, with the requirements of any and all such notices which may be issued after the date of this Agreement and prior to date of settlement and will pay for all work and improvements commenced or ordered by such body or authority after the date of this Agreement, but prior to date of settlement which may become a lien against said property. Purchaser is responsible for any such requirement contained in any notice issued after the time of settlement. 11. DEFAULT PRIOR TO ESCROW SETTLEMENT BY PURCHASER (a) Whenever default is made in the terms and conditions of this contract, by reason of which default, and Seller has the right to terminate the contract, Seller shall, as a condition precedent to the exercise of the right, serve upon the Purchaser a written notice of termination. The notice shall be served personally by registered mail or by certified mail sent to the last known address of the Purchaser. (b) The notice shall specify the nature of the default, and whenever the default arises out of the Purchaser's failure to keep the premises in good repair pursuant to the provisions of this contract, the notice shall contain a reasonably specific statement of items in disrepair. (c) Purchaser, however, has the right and option to cure any default prior to date of termination. If the default cannot be reasonably cured within thirty (30) days, Purchaser shall not be in default, and termination shall not occur, if Purchaser commences to cure the default within the thirty (30) day period and diligently and in good faith continues to attempt to cure the default. (1) BY PURCHA.SER~ In the event of default by Purchaser, Seller shall (i) Accept as liquidated damages all deposit monies ($1,000.00) paid on account by Purchaser. (2) BY SELLER In the event of default by Seller, Seller shall reimburse Purchaser for all direct, out-of-pocket costs and expenses (i.e. title examination, survey and attorney's fees) in an amount not to exceed $1000.00; 12. MODIFIED TIME OF ESSENCE PRIOR TO SETTLEMENT Should settlement hereunder not be completed by the date above provided for, either party shall thereupon have the right, upon written notice to the other party, to declare time and place of escrow settlement to be of the essence of this Agreement and to fix the date, time and place of settlement. Such notice shall be given not less than fifteen (15) days prior to such date of settlement. Each party shall complete performance hereunder strictly in accordance with the terms of such notice. 13.INSURANCE~ Seller agrees to carry, until the date of settlement, fire insurance to the amount of present coverage. Any money collected or to be collected on account of loss or damage occurring prior to the date of settlement shall be credited upon the purchase money. 14.INSPECTION OF PREMISES Purchaser acknowledges that they are satisfied with the condition of the property and that they are purchasing the property in its condition "AS IS". Purchaser acknowledges that thex•e are no warranties, express or implied, of habitability or fitness for any purpose. 15. UNDER AND SUBJECT ~ Purchaser shall take title to said property SUBJECT to the following (a) building and use restrictions of record, however, (b) vehicular or pedestrian easements of record affecting said property and being contiguous to the front, rear or side lot lines; (c) water, sewer, gas, electric and telephone lines or easements therefore of record, provided, (d) prior grants, reservations or leases of coal, oil, gas, or other minerals as shown by instruments of record; and (e) easements apparent upon inspection of said property. 16. SEWAGE FACILITY The Pennsylvania Sewage Facilities Act of January 24, 1966, No. 537, P.L. 1535, as amended, requires that there be a statement regarding the availability of a community or municipal sewage system. Said property is serviced by a community or municipal sewage system. 17 SELLER'S COVENANTS SUBSEQUENT TO SETTLEMENT AND PRIOR TO FINAL PAYMENT AND DELIVERY OF DEED TO PURCHASER (a) Seller covenants that (i) Its title shall be good and marketable during the entire term of this contract, free and clear of all liens, assessments or other encumbrances, and that at time of delivery of deed to Purchaser all liens or encumbrances shall be paid in full. If any existing lien, judgment, claim or other cloud on the title shall result in a Sheriffs Sale, levy or attachment of the subject real estate prior to the delivery of deed to Purchaser; Seller shall immediately pay in full, said lien, judgment, claim or cloud and all costs incident thereof. Failure to do so will allow the Purchaser to have an option of paying same and deducting all expenditures from the purchase price or to declare a default under this Agreement. Time is declared to be of the essence. (b) If Seller fails to perform any of the covenants set forth in subsection (a) hereof, the Purchaser may (i) terminate the contract, after sixty (60) days notice in event said default is not cured, (c) For the purpose of this section, a title shall be deemed marketable even though there is a lien or encumbrance affecting it which can be extinguished by the payment of a definitely ascertainable sum not in excess of the unpaid balance of the purchase price. 6. Additional covenants, provisions and agreements continued 18.MORTGAGE CONTINGENCY The sale is contingent upon Purchaser obtaining financing in the amount of e~, t M~~AC~„ r~7~ t~,.~:~..,~$ i 7~a , n.~~ ,,~c )dollars. Purchaser shall make a completed mortgage application within 10 days of the date of tins Agreement and shall obtain a written mortgage commitment within 30 days of this Agreement. If either the application is not submitted or commitment is not obtained within the specified time, Seller has the option to terminate this Agreement or agree to extend the commitment date. If Seller elects to terminate the Agreement, all deposit money shall be returned to Purchaser and the rights and obligations of the parties shall be null and void. 19. WOOD INFESTATION CONTINGENCY none 20. RADON CONTINGENCY none 21. WATER SERVICE INSPECTION N/A 22. ON LOT SEWAGE DISPOSAL SYSTEM N/A 23. APPRAISAL CONTINGENCY ~ Seller and Purchaser acknowledge that this Agreement is contingent upon Purchaser obtaining a property value appraisal to be not less than the purchase price of $120,000.00. Purchaser shall pay for the costs of said appraisal. The appraisal shall be completed within 10 days of the date of this Agreement. If the appraisal of the property indicates that the property has a value of less than $120,000.00, Purchaser may elect to declare this Agreement null and void. The deposit will be returned to Purchaser. If the appraisal is not completed within 10 days of the date of this Agreement, Seller has the option to declare this Agreement null and void. If Seller does elect such option, the deposit shall be returned to Purchaser and the parties shall have no further obligation to each other. 24. ADDITIONAL PROVISIONS (a) Seller shall pay for Deed preparation and Purchaser shall pay for costs of recording the Deed. (b) Seller has no knowledge of any lead base paint or lead base paint hazards on or about the property. (c) Seller has no knowledge of any presence of any hazardous substances or contamination. (d) Seller shall provide a Seller's Disclosure Statement to Purchaser at least 30 prior to settlement. (e) Seller shall pay a portion of Purchaser's closing costs, up to, but not to exceed $6000.00. 25. NOTICES Any notices between the parties hereto shall be in writing and may be mailed by certified mail to either party at the respective addresses above set below. If mailed, such notice shall be deemed effectively given as of the second business day after the date of posting. . John James 10 Diane Court York Haven PA 17370 t~-,..,~~.n .,..,, .., David ~- 125 N 2nd Street Wormleysburg PA 17043 26 ENTIRE CONTRACT This Agreement constitutes the entire contract between the parties hereto and there are no other understandings, oral or written, relating to the subject matter hereof. This Agreement may not be changed, modified or amended, in whole or in part, except in writing, signed by all parties. Wherever used in this Agreement, the singular shall include the plural, the plural, the plural the singular, and the use of any gender shall be applicable to all genders. Marginal notes are inserted for convenience only and shall not form part of the text of this Agreement. 27. BINDING EFFECT This Agreement and all of its terms and conditions shall extend to and be binding upon the parties hereto and upon their respective heirs, executors, administrators, successors and assigns, but shall not be assignable unless agreed upon by all parties in writing, which permission to assign shall not be unreasonably withheld. WITNESS the due execution hereof the day and year first written above. WITNESS PURCHASER ~~ ~ WITNESS SELLER