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HomeMy WebLinkAbout10-20-101505610101 REV-1500 Ex ~°1.1°' ' enns lvania OFFICIAL USE ONLY PA Department of Revenue P Y Count Code Year File Number Bureau of Individual Taxes DERARTMENTOF IVNUHERITANCE TAX RETURN y PO BOX 28o6oi 2 1 1 0 0 8 4 9 Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 7 1 3 0 5 0 0 4 0 8 1 1 2 0 1 0 1 2 0 7 1 9 3 8 Decedent's Last Name Suffix Decedent's First Name MI M y e r s P a u l E. (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 12-12-82) ® 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 ~,-. A n t h o n y L D e L u c a E S Q. 7 1 7 ~~?~ 8 8 4 4 First line of address `'P O B o x 3 5 8 Second line of address :~ ~I~S US€~NLY -_.._7 =- ~' 1 - -,r-? P _ , .. ~.r- ,. _, ,_~ ~-- 7~ -1 . . 't. E' ~~ ~,., DATE FILED 1 1 3 F r o n t S t,~r e e t City or Post Office State ZIP Code B o i_1 i n g S p r i n g s P A 1 7 0 0 7 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. GNATURE OF PER ON RE PONSIBLE FOR FILI G RETUR DATE ~'n . Lr~~,~. ~G ~ ~ / o A ESS /1 SIGN RE OF P ARER O E HAN EP TATIVE DATE ADDRESS ~~ a - ~~}~ ~ ..5"6~ . /~ ~ /'~6^~ ~ -s'4"~+ t~ >~"~- .~Q ~ /i•c.~~` -S'/~'~~'.~u~.r _ ~~'? ~ ~ ion PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J REV-1500 EX Decedent's Name: 1505610105 Decedent's Social Security Number 1 7 1 3 0 5 0 0 4 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. ` 1 5 6, O 0 0' 0 0 2. Stocks and Bonds (Schedule B) ....................................... 2. 0 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0 0 0 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 0 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 2 0 , 3 9 7 ' 3 8 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ....... 6. ' 0 • 0 0 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 7 9 4 7 6. 7 9 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 2 5 5 , 8 7 4 • 1 7 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 1 5 , 9 4 9. 3 9 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 3 1 0 + 6 2 11. Total Deductions (total Lines 9 and 10) ................................. 11. 1 6 ~ 2 6 0 • 0 1 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 2 3 9 , 6 1 4 ' 1 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0 _ 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 2 3 9 , 6 1 4 ~ 1 6 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 4 5 2 3 9,6 1 4 =1 6 15. 1 0,7 8 2 .6 4 16. Amount of Line 14 taxable at lineal rate X .0 _ ~ 16. 17. Amount of Line 14 taxable at sibling rate X .12 • 17. s 18. ,w Amount of Line 14 taxable _ , at collateral rate X .15 '~ 18. 19. TAX DUE ......................................................... 19. ,1 0 , '7 8 2 ~ 6 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610105 1505610105 J REV-1500 EX Page 3 File Number 21 -1 0-0849 Decedent's Complete Address: DECEDENT'S NAME Paul E.A. Myers _ ____ _ ___ STREET ADDRESS 524 Mountain Road CITY -- _ --- Boiling Springs, STATE ---- PA ZIP 17007 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments ____ B. Discount -0- Total Credits (A + B) (2) (1) $10, 782.6-^. 3. Interest $539.13 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 539.1 3 (5) ~~0 . 2 4 3.51 Make check payable to: REGISTER OF WILLS, AGENT. ~7F ~~ ,,J~~~yy"qyc ~ .s „4 :~ Ib y?~~ ~T•!6T ~.:_~`. h/ ~ ~.~'~r _ r~'v.'~.. !, ~~ .r ,.. _. ..e e ~ f~ # ;~C~ _ .. .~.~. ,F x ~ -y.~'s~`` ', r ~',i. w'~ ., < ~_f. ~ .... L __ ~` _ ..2,w.aa~« s ~ f`, „ l~„i . ' •3 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? .............. ^ 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. (3) (4) REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Paul E.A. Myers 21-10-0849 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (6-98) ~. SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul E.A. Myers 21-10-0849 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (1t more space is needed, insert additional sheets of the same size) REV~1504 EX+ (1-97) ~~. ...`~ . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDVLE C CLOSELY HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Paul E.A. Myers 21 -1 0-0849 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. (If more space is needed, insert additional sheets of the same size) REV-1507 EX+ (1-971 ;~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNED~lLE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER Paul E.A. Myers 21-10-0849 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) fFEV-1508 EX + (1-97) SCHEDULE E + COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, a MASC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul~E.A. Myers 21-10-0849 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. Checking Account, Numbered 33-10000, $8,182.38 at F&M Trust Co. 2. Miscellaneous items of personal property, 12,215.00 including two (2) vehicles. See attached appraisal. TOTAL (Also enter on line 5, Recapitulation~$ 2 0 , 3 9 7. 3 8 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (~-g7;, SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT __ _-- - - ESTATE OF FILE NUMBER Paul E.A. Myers 21-10-0849 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. B. C JOINTLY-OWNED PROPERTY: RELATIONSHIP TO DECEDENT ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY Include name of financial institution and bank account number or similar identifying number. Attach deed for jointly-held real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. NONE _0_ TOTAL (Also enter on line 6, Recapitulation) $ - 0 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Paul E.A- Myers 21-10-©849 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE . DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST E,~CCLUSION 11=APPLICABLE TAXABLE VALUE 1. IRA, Account Number 000-0900089, $15,052.22 100$ $15,052.2: at F&M Trust Co. 2. MetLife Investors USA Insurance 64,424.57 1008 64,424.5' Company Fixed Annuity, #9201102568 TOTAL (Also enter on line 7, Recapitulation) $ 7 9 , 4 7 6 . 7 9 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Paul E.A. Myers 21 -1 0-0849 Debts of decedent must be reported on Schedule I. __ ITEM AMOUNT NUMBER DESCRIPTION .-- A. FU AL EXPENSES: 1. Ho~~inger Funeral Home & Crematory, Inc. $4,493.11 501 North Baltimore Avenue Mt. Holly Springs, PA 17065 g. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Darren W• Myer S 1, 4 0 0. 0 0 Street Address 314 Heisers Lane.. city __ Carlisle , State P A _ Zip 1 7 01 5 Year(s) Commission Paid: 2 01 0 2. Attorney Fees Anthony L. DeLuca, Esquire 8, 500.00 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 3 2 7. 5 0 5. Accountant's Fees 5 0 0. 0 0 6. Tax Return Preparer's Fees 7. Legal Advertising-Cumberland Law Journal 75.00 8z. Legal Advertising-The Sentinel 208.78 9. Filing Fees-Inheritance Tax Return and Inventory 30.00 10. Appraisal of Real Estate by Diversified Appraisal 350.00 Service. 11. Appraisal of person property by Roy D. Gottshall, 65.00 Auctioneer TOTAL (Also enter on line 9, Recapitulation) l $1 5 , 9 4 9 . 3 9 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) r~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Paul E.A. Myers 21-10-0849 Re port 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 ~ Comcast - Cable $63.58 2. Met-Ed-Electric 82.49 3. Verizon - wireless telephone 9.50 4. AARP MedicineRX - medical 81.10 5. Cabela's Club Visa - Credit Card I 71.42 6. CenturyLink - Telephone 2.53 ---=-__ __-- --- __ _ _ _ __ _ --- __ _ ---------------- ------------ - _- ----- ------- - _ --- --- ---- - - ----a--- ----- -- TOTAL (Also enter ~r7 line 10, Recap,tulationj $ 31 0.62 (f mire space is needed. insert additional sheets ~f the same size) REV-1513 EX+ (9-00) Y a. SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Paul E.A. Myers FILE NUMBER 21 -1 0-0849 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. Paul D. Myers Son 25g 361 Mountain Road Boiling Springs, PA 17007 2 Dean A. Myers Son 25~ 1 21 7 5 Avon Court Raascho Cucamanga, California 91739 3 Tawyna L. Bucher Daughter 25$ 1562 Newville Road Carlisle, PA 17015 4 Darren W. Myers Son 25~ 314 Heisers Lane Carlisle, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE _ 0 _ 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) I.AS I' WILL ANU -I~~ I-AN'1~~V 1 OF PAUL E. A. MYERS :-=; I, PAUL E. A. MYERS, a resident of Boiling Springs, Cumberland County; Pennsylvania being of sound mind, memory and understanding, do hereby mahe,; publish and declare this to be my Last Will and Testament, hereby revolting all Wills_,an_ Codicils heretofore made by me. ITEM 1: I direct that all my just debts, the expenses of my last illness and funeral expenses be paid as soon after my decease as the same can conveniently lie done. ITEM 2: I direct that there shall be paid out of my residuary estate all estate, inheritance and lilte taxes together -with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign. government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment, providE;d, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. ITEM 3: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate PAUL E. A. MYERS 1 LAST WILL AND TESTAMENT OF PAUL E. A. MYERS at the time of my death, in equal shares, unto my children, PAUL D. MYERS, DEAN A. MYERS, TAV~NYA L. BUCHER and DARKEN W. MYERS, provided, however, that they survive me and are living sixty (60) days after the date of my death. ITEM 4: If and in the event that a child of mine does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath the interest in my estate, which such deceased child would have received, if living, to the issue of said deceased child, per stirpes. ITEM 5: I hereby nominate, constitute and appoint my son, DARKEN W. MYERS, Executor of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his performancf; of this office. If and in the event that my son, DARKEN W. MYERS, does not survive me and is not living sixty (60) days after the date of my death, or does not complete his duties as Executor, then and in such event, I hereby nominate, constitute and appoint my son, DEAN A. MYERS, Executor of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that ~~ r' :, '~ ~ . f, PAUL E. A. MYERS ~.. 2 ~~ PAUL E. A. MYERS no bond or other surety is required of him in this or any other jurisdiction for his performance of this office. ITEM 6: If any provision of this Will or of any Codicil 1lereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable.. IN WITNESS WHEREOF, I, PAUL E. A. MYERS, the Testator, have to this my Last Will and Testament, typewritten on three (3) consecutively numbered pages, subscribed my name and affixed my seal this~~-~~"day of February, 2007. ,,... ~~ f ~~ :~~t" ~~ :~~ .fix=~ .SEAL) PAUL E. A. MYERS ,,.~ Signed, sealed, published and declared by the above named PAUL E. A. MYERS, as and for his Last Will and Testament, in the presence of us, who have hereunto subscribed our names at his request, as witnesses hereto, in the presence of the said Testator, and of each other. ~; ,. ~,,. ~ ,, ~.:. e.. ~ ;• "G~a '~~"." ~ " ~"~ ~a~l ~, R. y : ~ ' d-aIG 4~s.". Iding at .,:fpl ,.,~, ,..~`~•f~~.' t. ~ 7J''~ ... '` ,~eS ~ > ~y p, , ;' ~~ ,r .r'`- ~:.-=' ~ ~' ~ a ~~~ 2~ ~j ~ .~.,-~z~6r~siding at ..~ ~;~~ ~; ry.,~, ,,~, ~ . ;~ f, ~~' _ ~ ; 3 APPRAISAL REPORT 524 MOUNTAIN ROAD BOILING SPRINGS, PA. PREPARED FOR THE ESTATE OF PAUL E. A. MYERS BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 ... we}~LA '4f ~,1, 4~ Y ~~i ~l `~ ~~ ra til n ~ , '~,, ~~sf . r~ ~; SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 524 Mountain Road Boiling Springs, Pennsylvania TAX PARCEL NUMBER: 40-12-0344-014 IMPROVEMENTS: One-story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP HISTORY: The subject property is owned by Paul E.A. Myers. The property was purchased on December 9, 1964 for a reported consideration of $1.00 and ownership transferred on deed reference 21-L-107, and on August 27, 1965 for $50.00 on deed reference 21-5-203. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: August 11, 2010. HIGHEST AND BEST USE: Continued use as asingle-family residence. COST APPROACH: N.A. SALES APPROACH: $156,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $156,000 2 ..,. _ ~ ~ ~.~ ., --' G ~. /"-~ ~, ',; ~! 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